[Ord. 1999-3, 3/4/1999, § 1]
The contents of that certain document entitled, "Lower Macungie
Township Rules and Regulations for Compliance with the Local Taxpayer
Bill of Rights," attached hereto, marked Exhibit 24-6-A and incorporated
herein by reference are hereby approved and adopted.
[Ord. 1999-3, 3/4/1999, § 2]
The document entitled, "Lower Macungie Township Taxpayers Bill
of Rights Disclosure Statement," substantially in the form set forth
in Exhibit 24-6-B, attached hereto and incorporated herein by reference,
is hereby approved and adopted.
[Ord. 1999-3, 3/4/1999, § 3]
The document entitled, "Lower Macungie Township Petition for
Tax Refund/Credit," substantially in the form set forth in Exhibit
24-6-C, attached hereto and incorporated herein by reference, is hereby
approved and adopted.
[Ord. 1999-3, 3/4/1999, § 4]
The document entitled, "Lower Macungie Township Petition for
Administrative Appeal," substantially in the form set forth in Exhibit
24-6-D, attached hereto and incorporated herein by reference, is hereby
approved and adopted.
[Ord. 1999-3, 3/4/1999, § 5; as amended by Ord.
2011-12, 10/6/2011]
The Board of Commissioners hereby creates the office of Tax
Administrator and declares that it hereby determines that administrative
appeal procedures relating to petitions for appeal/refund and petition
for administrative appeal submitted by taxpayers in connection with
the assessment, determination or refund of an eligible tax under the
LTBR shall be undertaken by an Appeals Board.
[Ord. 1999-3, 3/4/1999, § 6; as amended by Ord.
2011-12, 10/6/2011]
The Board of Commissioners hereby creates the office of Tax
Administrator and declares that it may appoint and remove members
of the Appeals Board by resolution from time to time.
[Ord. 1999-3, 3/4/1999, § 7; as amended by Ord.
2011-12, 10/6/2011]
The Board of Commissioners hereby creates the office of the
Tax Administrator and declares that the Board may appoint and remove
a Tax Administrator by resolution from time to time.
[Ord. 1999-3, 3/4/1999, § 8; as amended by Ord.
2011-12, 10/6/2011]
The Board of Commissioners may adopt further forms for use by
taxpayers, the Tax Administrator and the Appeals Board by resolution
from time to time.
