Borough of Muncy, PA Article IV Taxpayer Bill of Rights

[Adopted 3-7-2000 by Ord. No. 457]

§ 248-17 Applicability.

This article shall apply to all Borough of Muncy taxes, except real property taxes and 1% earned income and net profit taxes.

§ 248-18 Rules and regulations in Schedule 1.

The Rules and Regulations attached hereto as Schedule 1, together with its exhibits, are incorporated herein and are hereby approved and adopted.[1]

[1] Editor's Note: Schedule 1 and its exhibits are on file in the Borough offices.

§ 248-19 Disclosure statement in Schedule 2.

The Disclosure Statement substantially in the form set forth in Schedule 2 attached hereto and incorporated herein, is hereby approved and adopted.[1]

[1] Editor's Note: Schedule 2 is on file in the Borough offices.

§ 248-20 Administrative review; appeals.

The governing body hereby determines that administrative appeal procedures relating to petitions for appeal and refund submitted by taxpayers in connection with the assessment, determination or refund of an eligible tax under the LTBR, as above stated, shall be undertaken as follows:

A. Administrative review by Muncy Borough Tax Administration (Muncy Secretary-Treasurer), telephone number [phone].

B. Appeals from the Administrative Review may be made to the Muncy Borough Council in Executive Session, 14 North Washington Street, Muncy PA 17756, telephone number [phone].

§ 248-21 Administrative appeal procedures in Schedule 3.

The Administrative Appeal Procedures set forth in the Rules and Regulations and substantially in the form set forth in Schedule 3, attached hereto and incorporated herein, are hereby approved and adopted.[1]

[1] Editor's Note: Schedule 3 is on file in the Borough offices.

§ 248-22 Approval and adoption.

With respect to the Borough of Muncy 1/2% earned income tax and nonprofit tax, the rules and regulations of the Municipal and School Income Tax Office, 203 West Third Street, Williamsport, PA 17701, as amended September 15, 1998, together with the municipal and school district earned income taxpayer's bill of rights disclosure statement and related documents, including taxpayer's bill of rights notice, request for extension of time to provide information and the administrative appeal procedures applicable to petitions for appeal and refund, form of petition for appeal and refund, incorporated herein, are hereby approved and adopted.

§ 248-23 Petitions for appeal and refund.

The governing body hereby determines that administrative appeal procedures relating to petitions for appeal and refund submitted by taxpayers in connection with the assessment determination or refund of 1/2 of 1% earned income tax and net profits tax shall be undertaken as follows:

A. Administrative review by the Tax Officer, Earned Income Tax Office, 203 West Third Street, Williamsport, PA 17701, telephone number [phone].

B. Appeals from the Administrative Review may be made to the Municipal and School Earned Income Tax Board of Appeals, 203 West Third Street, Williamsport, PA 17701, telephone number [phone].

§ 248-24 Effective date.

This article shall become effective in accordance with the provisions of law and shall be applicable to eligible taxes as of January 1, 1999.