[Ord. 713, 1/4/1999]
1.
The Board of Commissioners hereby generally adopts the provisions
of the Local Taxpayers Bill of Rights and hereby mandates that all
tax collector(s) shall take all appropriate action to be in compliance
with the provisions of the Local Taxpayers Bill of Rights when carrying
out any duties as tax collector for the Township of Elizabeth.
2.
The Board of Commissioners 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 Township of Elizabeth.
3.
The Board of Commissioners 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, determinations
or refund of eligible taxes.
[Ord. 713, 1/4/1999]
1.
The Board of Commissioners hereby appoints and designates the Delinquent
Tax Collector as Hearing Officer to adjudicate all taxpayer petitions
pertaining to the assessment, determination or refund of the eligible
taxes.
2.
The Board of Commissioners hereby appoints and designates the Delinquent
Tax Collector 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.
[Ord. 713, 1/4/1999]
The annual fees shall be agreed upon between the Board of Commissioners
and the Delinquent Tax Collector for the additional services to be
rendered with regard to the matters set forth in this Part.
