[Res. 07-06-1999-07,
7/6/1999]
1.
It is the obligation of all taxpayers to file all tax returns and
pay all taxes to which they are subject. However, when Collier Township
determines that a required return has not been filed or that a liability
has not been paid, it has certain rights prescribed by law that set
forth how it may enforce a taxpayer's obligation. In conjunction
with these rights Collier Township must now comply with a Taxpayer's
Bill of Rights which provides certain legal rights on behalf of the
taxpayer, and creates obligations for Collier Township, so that equity
and fairness control how these requirements are enforced.
2.
Accordingly, the following Taxpayers Bill of Rights is adopted by
Collier Township in accordance with Act 50 of 1998, 53 Pa.C.S.A. § 8421
et seq., which is incorporated into this Part by reference as through
it were set forth in detail. This Part applies to all eligible taxes
levied by Collier Township.
3.
Eligible taxes include any per capita tax; occupation; occupation
assessment or occupation privilege taxes; taxes on income and net
profits; business gross receipt taxes; any tax on a privilege; amusement
taxes; realty transfer taxes; and any other tax authorized by the
Local Tax Enabling Act, 53 P.S. § 6901 et seq.
4.
This Bill of Rights does not apply to real estate taxes except for
the provisions relating to interest on refunds.
5.
The following eligible taxes are levied by Collier Township and are
set forth in the Code of Ordinances of the Township of Collier:
6.
The Board of Commissioners creates and adopts the following procedures,
duties and responsibilities and time limits.
[Res. 07-06-1999-07,
7/6/1999]
1.
Taxpayers shall have a minimum of 30 calendar days from the mailing
date to respond to requests for information from Collier Township.
2.
Upon a written application for a reasonable extension of time to
respond to a request for information, Collier Township shall grant
an extension for good cause. Collier Township will notify the taxpayer
of the procedure to obtain an extension in the initial request for
information and provide the taxpayer with an extension form at the
time of the mailing of the request for information referred to above.
3.
No action will be taken for the tax year in question until expiration
of the response period including any extension of time.
[Res. 07-06-1999-07,
7/6/1999]
1.
When making an initial inquiry about an eligible tax, Collier Township
may include taxes required to be paid or tax returns required to be
filed no more than three years prior to the mailing date of the notice.
2.
A subsequent request for supporting information may be made if Collier
Township determines that the taxpayer failed to file a return, under
reported income or failed to pay a tax for one or more of the tax
periods covered by the initial request.
[Res. 07-06-1999-07,
7/6/1999]
A taxpayer may be required to provide copies of taxpayer's
federal individual income tax return when Collier Township can show
that the federal tax information is reasonably necessary for the enforcement
or collection of an eligible tax and the information is not available
from other sources or the Department of Revenue of the Commonwealth
of Pennsylvania.
[Res. 07-06-1999-07,
7/6/1999]
1.
A taxpayer may file a written request for a refund or credit of an
eligible tax with Collier Township. The request shall be filed within
three years of the due date for filing the report (as extended) or
one year after actual payment of the eligible tax, whichever is later.
2.
If no report is required, the written request shall be made within
three years after the due date for payment of the eligible tax or
within one year after actual payment of the eligible tax, whichever
is later.
3.
A tax return filed with Collier Township showing an overpayment of
the tax shall be deemed to be a written request for a cash refund
unless otherwise indicated on the tax return.
4.
Such a request is not to be considered a petition for an administrative
appeal nor to preclude a taxpayer from filing a petition for an administrative
appeal.
5.
Where a taxpayer has been notified of an underpayment of an eligible
tax and has paid an amount as a result of that notification, a written
request for refund shall be filed with Collier Township within one
year of the date of the payment.
6.
This refund process is separate and apart from the petition for administrative
appeal process and each taxpayer shall utilize a Township Refund Form
TBR-7 (1998), as revised from time to time.
7.
With certain exceptions, interest on overpayments will bear simple
interest from the date of overpayment until the date of resolution.
The interest rate will be determined in accordance with state law
(simple interest at the same rate as the Commonwealth is required
to pay pursuant to § 806.1 of the Fiscal Code, 71 P.S. § 806.1.
The Commonwealth establishes the rate annually and it is the same
rate established by the Secretary of the Treasury of the United States
under the provisions of the Internal Revenue Code of 1986, 26 U.S.C. § 662
et seq.
[Res. 07-06-1999-07,
7/6/1999]
1.
Collier Township shall notify the taxpayer in writing of the basis
for any underpayment of tax. This notice will include:
[Res. 07-06-1999-07,
7/6/1999]
1.
Taxpayers Appeal Petitions.
A.
To appeal an assessment determination or refund of an eligible tax,
the taxpayer must file a petition for administrative appeal with the
511 Tax Collector for Collier Township. All petitions shall be mailed
to or delivered to:
|
511 Tax Collector
Collier Township
2418 Hilltop Road
Presto, PA 15142
|
B.
Procedures as to the form and content of petitions, as well as practice
and procedure for tax appeals may be obtained in person, or by mailing
a request to the above address, or by calling the office of the 511
Tax Collector for Collier Township at 412-276-5277 during the hours
of 8:30 a.m. to 4:00 p.m.
C.
Deadline for Filing Petitions:
(1)
Refund petitions are to be filed within three years after the
due date for filing the report (as extended) or one year after actual
payment of an eligible tax whichever is later. If no report is required,
the petition shall be filed within three years after the due date
for payment of an eligible tax or one year after actual payment, whichever
is later.
(2)
Petitions for reassessment of an eligible tax shall be filed
within 90 days of the date of the assessment notice.
D.
A petition for administrative appeal must be in writing and shall
include:
(1)
The name and address of the taxpayer.
(2)
The tax for which a refund is being requested or which is being
appealed (a separate form should be filed for each tax).
(3)
The reasons for a refund or any objections to the notice of
an assessment or underpayment.
(4)
Any facts supporting the reasons for a refund or objections
to an assessment or overpayment.
(5)
An affidavit of the taxpayer that he/she/they "affirm that the
information is true and correct to the best of my/our knowledge, information
and belief and I/we further understand that false statements are made
subject to the penalties of 18 Pa.C.S.A.§ 4904, relating
to unsworn falsification to authorities."
2.
Administrative Appeals Process.
A.
This process shall not be governed by the Local Agency Law (2 Pa.C.S.A. Chapter 5, Subchapter B — relating to practice and procedures of local agencies) and 7 Subchapter B (Relating to judicial review of local agency action).
B.
All forms will be used as noted in the Local Taxpayers Bill of Rights
and/or statutes.
C.
All filings are due when noted in the Local Taxpayers Bill of Rights
and/or on the appropriate forms or as noted in the statute.
D.
A petition for administrative appeal will be considered timely filed
if the letter transmitting the petition is postmarked by the United
States Postal Service on or before the final day on which the petition
is required to be filed. Otherwise, a petition for administrative
appeal will be deemed to be filed on the date received in the office
of the 511 Tax Collector for Collier Township.
E.
All appropriate documentation shall be submitted with the relevant
form and all forms set forth information that the taxpayers must provide.
F.
In the absence of agreement of the hearing officer and the taxpayer,
no information will be considered that was not presented either with
the petition or at the hearing.
G.
The administrative appeals process shall be as follows:
(1)
All hearings will be informal in nature and technical rules
of evidence will not be applicable, nor will the Local Agency Law.
The hearing officer may take testimony under an oath of affirmation.
(2)
All information provided by the taxpayer prior to the hearing
shall be provided to.
(3)
All hearings will be scheduled by and through the office of
the 511 Tax Collector for the Township of Collier.
(4)
A hearing may be continued upon the request of the taxpayer.
If a hearing is continued at the request of a taxpayer, the taxpayer
must first agree that the sixty-day period for deciding the petition
will not begin to run until the date of the hearing. Should the taxpayer
seek and obtain a continuance and not agree to an extension of the
sixty-day time period, a decision will be made within the sixty-day
period regardless of when or if the hearing was held.
(5)
Any time extension must be in writing and signed by the taxpayer
or the representative of the taxpayer.
(6)
A hearing notice will be sent to the taxpayer as soon as possible
after receipt of the petition.
(7)
No stenographic record of a hearing will be made unless a party
so requesting agrees to pay for the cost of a stenographer and the
party's copy of the record.
(8)
The taxpayer may represent himself/herself or may be represented
by another person. A taxpayer may be represented only by a person
possessing appropriate education, training or experience to represent
taxpayers in tax appeals. A representative need not be an attorney
nor a certified public accountant. A taxpayer must authorize a representative
in writing.
(9)
Any information to be sent to the taxpayer may be sent to the
authorized representative of the taxpayer and any information or notice
shall have the same effect as if given to the taxpayer. Any action
taken by the authorized representative shall have the same force and
effect as if taken by the taxpayer.
(10)
At the hearing the taxpayer may present any reasonable evidence
of a relatively probative value and shall provide one or more copies
of all documentation to the hearing officer. The burden of proof on
all issues is on the taxpayer.
(11)
A taxpayer may present witnesses, as can Collier Township. All
witnesses shall be subject to cross-examination.
(12)
A petition will not be considered as filed for purposes of tolling
the sixty-day period within which Collier Township must act until
a complete and accurate petition has been received by Collier Township.
(13)
All decisions shall be in writing and dated.
(14)
The hearing officer may use any relevant information provided
at the hearing or for use at a hearing deemed necessary to make a
decision. Where a hearing is not held, a decision will be based on
the information provided.
(15)
All decisions by the hearing officer will be issued within 60 days of receipt (unless waived as noted in Subsection 2G(5)), of complete and accurate petition. Failure to issue a decision within this time period shall result in the petition being approved.
(16)
All decisions by the hearing officer will contain a written
explanation for the granting, in whole or in part, or the denial of
an appeal.
(17)
All decisions will be mailed or sent to the last known address
of the taxpayer.
(18)
All information obtained by the hearing officer and his/her
employees or representatives shall be treated as confidential information.
(19)
Any appeal taken from the decision of the hearing officer shall
be filed in the appropriate County Court of Common Pleas within 30
days of receipt of the decision.
3.
Hearing Officer's Decision.
A.
The hearing officer shall set a hearing date for an appeal which
shall not be sooner than 10 days after receipt of the petition nor
later than 30 days after receipt of the petition.
B.
Decisions on petitions will be issued within 60 days of the date
a complete and accurate petition is received. Failure to act within
60 days shall result in the petition being approved.
4.
Appeals to Court. A person aggrieved by an appeals decision who has
a direct interest in the decision has a right to appeal to the appropriate
County Court of Common Pleas within 30 days of the date of the adverse
decision of the hearing officer.
[Res. 07-06-1999-07,
7/6/1999]
1.
When reviewing a taxpayer's books and records to determine if
the appropriate tax liability has been paid, the rights of a taxpayer,
and the obligation of Collier Township during an audit of administrative
review are as follows:
A.
Collier Township will provide the taxpayer with a complete explanation
of the audit/review process as it relates to that taxpayer and its
rights during the process.
B.
Collier Township will prepare a written basis of the assessment of
any tax liability determined during the audit/review.
C.
Collier Township will explain a taxpayer's right to appeal the
assessment of any tax liability determined during the audit/review.
D.
Collier Township will conduct a post audit conference at which a
representative will explain the audit/review findings and make recommendations
on how to correct any areas of noncompliance.
E.
Collier Township will process the audit/review timely.
[Res. 07-06-1999-07,
7/6/1999]
1.
If a taxpayer has complaints about any of the eligible taxes covered
by this Bill of Rights, the taxpayer may contact:
|
ACT 511 Tax Collector
Collier Township
2418 Hilltop Road
Presto, PA 15142
276-5277
|
2.
This person is designated by the Board of Commissioners of the Township
of Collier Township to deal with such complaints shall facilitate
resolution of the complaint by working with appropriate Collier Township
personnel.
[Res. 07-06-1999-07,
7/6/1999]
Information gained by Collier Township as a result of any audit,
return, report, investigation, hearing, or verification shall be confidential
tax information. It is unlawful, except for official purposes or as
provided by law for Collier Township to divulge or make known in any
manner any information gained in any return, investigation, hearing,
or verification to any person; to permit any confidential tax information
or any book containing any abstract or particulars thereof to be seen
or examined by any person; or, to print, publish, or make known in
any manner any confidential tax information.
[Res. 07-06-1999-07,
7/6/1999; as amended by Ord. 652, 4/13/2011]
1.
If a taxpayer has not paid a tax liability determined to be due and
the taxpayer has not filed a timely appeal of the liability, Collier
Township may take any of the following action:
A.
Contact a delinquent taxpayer and attempt to resolve the liability
through payment in full, payment plan, or compromise.
B.
Employ private collection agencies to collect delinquent taxes.
C.
Audit the delinquent taxpayer.
D.
File a lien against the taxpayer, and in some cases, the person responsible
for payment of the delinquent tax (such as an employer).
E.
File suit against the delinquent taxpayer in the appropriate County
Court of Common Pleas or magisterial district judge.
F.
Execute and sell taxpayer real estate or personal property, based
on a lien or judgement obtained through appropriate legal proceedings,
and attach wages in accordance with law.
G.
Investigate and advance or have advanced through the appropriate
Court of Common Pleas actions against a delinquent taxpayer violating
criminal statutes.
[Res. 07-06-1999-07,
7/6/1999]
1.
Collier Township, by resolution, may abate all or any part of interest
for any period for:
A.
An underpayment of tax finally determined to be due, attributable
in whole or in part to any error or delay by Collier Township in the
performance of a ministerial act. Such error or delay is to only be
taken in account if no significant aspect of the error or delay can
be attributed to the taxpayer and after Collier Township has contacted
the taxpayer in writing with respect to the underpayment of tax finally
determined to be due or payable.
B.
Any payment of a tax, to the extent that any error or delay in the
payment is attributable to an officer, employee or agent of Collier
Township being erroneous or dilatory in the performance of a ministerial
act as determined by Collier Township.
2.
Collier Township shall abate any penalty or excess interest attributable
to erroneous advise furnished to the taxpayer in writing by an officer,
employee or agent of Collier Township acting in the officer's,
employee's, or agent's official capacity if:
[Res. 07-06-1999-07,
7/6/1999]
1.
If Collier Township determines that it will facilitate collection,
it may enter into a written agreement with a taxpayer for the installment
payment of any eligible tax. The agreement may also be altered, modified
or terminated by Collier Township as follows:
2.
A taxpayer may pre-pay in whole or in part any eligible tax under
any agreement with Collier Township.
[Res. 07-06-1999-07,
7/6/1999]
Information pertaining to the Local Taxpayer Bill of Rights
and a copy of this Part can be obtained by contacting:
|
Act 511 Tax Collector
Collier Township
2418 Hilltop Road
Presto, PA 15142
(412) 276-5277
during the business hours of 8:30 a.m. to 4:30 p.m.
|
