Township of North Versailles, PA Article VIII Taxpayers Bill of Rights

[Adopted 12-28-1998 by Ord. No. 972A]

§ 270-63 Adoption.

A taxpayer's bill of rights is hereby adopted as set forth in the disclosure statement, attached hereto and incorporated herein as Exhibit A.[1] This disclosure statement may be amended from time to time by Township Council by simple resolution. This disclosure statement and article shall only apply to the wage tax, the occupation privilege tax and the real estate transfer tax.[2]

[1] Editor's Note: Said exhibit is on file in the Township offices.

[2] Editor's Note: See, respectively, the following articles of this chapter: Art. II, Earned Income Tax; Art. X, Local Services Tax (formerly known as the "occupational privilege tax"); and Art. I, Realty Transfer Tax.

§ 270-64 Tax Hearing Board.

There is hereby created the North Versailles Tax Hearing Board to consist of a panel of three persons to serve at the will of council. No remuneration shall be paid to panel members. Council shall name the Board members by separate resolution from time to time. The Board shall have the authority to request opinions and legal advice from the Township Solicitor.

§ 270-65 Duties of Board.

The Board is directed to carry out the duties provided by Act 50,[1] to adjudicate local tax disputes as provided by law and to adopt appeal forms for use by taxpayers in filing appeals.

[1] Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.

§ 270-66 Effective date.

This article shall take effect on January 1, 1999.