[Adopted 12-10-1998 by Ord. No. 502]
The Council hereby generally adopts the provisions of the Local
Taxpayers Bill of Rights and hereby mandates that Pennsylvania Municipal
Service Co. shall take all appropriate action to be in compliance
with the provisions of the Local Taxpayers Bill of Rights when carrying
out its duties as Tax Collector for the Borough of Ligonier.
The Council of the Borough of Ligonier does hereby adopt the
form of disclosure statement of the Local Taxpayers Bill of Rights
attached hereto and made part hereof, as amended from time to time,
in order to be in compliance with applicable law, providing an explanation
of taxpayer rights and the obligations of the Borough of Ligonier.[1]
[1]
Editor's Note: The form of disclosure statement is on file
in the Borough offices.
The Council of the Borough of Ligonier hereby adopts and establishes
the Act 50 administrative appeals procedures, attached hereto and
made a part hereof, as amended from time to time, in order to be in
compliance with applicable law, providing for the right of taxpayers
to receive determinations on petitions pertaining to the assessment,
determination or refund of eligible taxes.[1]
[1]
Editor's Note: The administrative appeals procedures are on
file in the Borough offices.
The Council of the Borough of Ligonier hereby appoints and designates
Pennsylvania Municipal Service Co. as Hearing Officer to adjudicate
all taxpayer petitions pertaining to the assessment determination
or refund of the eligible taxes.
The Council of the Borough of Ligonier hereby appoints and designates
Pennsylvania Municipal Service Co. as the Taxpayer Rights Coordinator
to act as a liaison between the taxpayer and the local taxing authority
in any disputes or with regards to any complaints.
The annual fee of PAMS, as set forth on the attached schedule,[1] for the additional services to be rendered by it for purposes
of taking all appropriate actions to be in compliance with the Local
Taxpayers Bill of Rights, acting as Hearing Officer and acting as
Taxpayer Rights Coordinator, is hereby approved.
[1]
Editor's Note: The schedule is on file in the Borough offices.
All prior ordinances of the Borough of Ligonier which are inconsistent
with the provisions of the within article are hereby repealed to the
extent of such inconsistency. This article shall become effective
on January 1, 1999.
