[Res. 86-98, 12/14/1998, § 1]
Pursuant to the provisions of Act 50 of 1998, General Assembly
of the Commonwealth of Pennsylvania, enacted May 5, 1998, known as
the "Local Taxpayer's Bill or Rights," the New Hanover Township Board
of Supervisors hereby establishes and adopts the New Hanover Township
"Local Taxpayer's Bill of Rights" the full text of which is attached
hereto, incorporated herein and marked as Exhibit A [Part 8B].
[Res. 86-98, 12/14/1998, § 2; as amended by Ord.
17-03, 3/27/2017]
As required by the provisions of Act 50 and the New Hanover
Township Local Taxpayer's Bill of Rights, the New Hanover Township
Board of Supervisors shall notify any taxpayer contacted by the Township
regarding an assessment, audit, determination, review or collection
of an eligible New Hanover Township tax of the availability of the
New Hanover Township Local Taxpayer's Bill of Rights. New Hanover
Township shall make copies of the New Hanover Township Local Taxpayer's
Bill of Rights available to taxpayers upon request at no charge to
the taxpayer, including mailing costs. The notification forwarded
to the taxpayer contacted as referenced above shall provide as follows:
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"You are entitled to receive a written explanation of your rights
with regard to the audit, appeal, enforcement, refund and collection
of local taxes by contacting, in person or by mail, New Hanover Township
Manager, at 2943 North Charlotte Street, Gilbertsville, Pennsylvania
19525. You may also call the Township Manager at (610) 323-1008 during
the hours of 8:30 a.m. to 4:00 p.m. for further information."
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[Res. 86-98, 12/14/1998]
This Local Taxpayer Bill of Rights applies with respect to all
taxes imposed by law by New Hanover Township pursuant to the Local
Tax Enabling Act, including all per capita taxes; all occupational
privilege taxes and earned income taxes.
[Res. 86-98, 12/14/1998]
1.
Township Requests for Information.
A.
The Township, its Tax Collector, Auditor, Solicitor or other designated
representative, is authorized to examine the books and records of
any taxpayer in order to verify the accuracy of any return made, or
if no return was made, to ascertain whether the tax should be imposed
and, if so, the amount of the tax due.
B.
The Township Tax Collector is authorized to examine any person under
oath concerning any income which was or should have been returned
for taxation, to issue subpoenas and to compel the production of books,
records and papers relating to any account being examined.
C.
The Township, or its designated representative, may request information
from a taxpayer concerning the taxpayer's compliance with Township
tax ordinances. Books, journals, invoices, documents and other accounting
records utilized by the taxpayer in the ordinary course of business
must be kept in a manner which will reflect actual business operations.
There must be objective criteria in these books and records, as well
as in underlying documents, such as invoices, to support the returns
filed by the taxpayer. A taxpayer claiming an exemption or exclusion
for any portion of gross receipts or other taxes, must maintain complete
records which will support the validity of such claims. Such claims
will be disallowed if not sufficiently proven by the taxpayer.
D.
Except as otherwise provided herein, an initial inquiry by the Township,
or its designee, for information regarding the taxpayer's compliance
with Township tax ordinances 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 inquiry notice.
E.
However, the Township, or its designee, may make a subsequent request
for tax returns or supporting information if, after the initial request,
the Township determines that the taxpayer has failed to file a tax
return, has under reported income or receipts, or has failed to pay
a tax for one or more of the tax periods covered by the initial request.
F.
In the event the Township has sufficient information to indicate
that the taxpayer has failed to file a required return or to pay a
tax which was due more than three years prior to the date of the notice,
the three-year limitation shall not apply and the Township may request
information for any such tax years.
G.
The Township may require any taxpayer to provide copies of the taxpayer's
federal income tax return. The Township shall require individuals
to provide federal tax returns only where 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.
H.
Any information obtained by the Township as a result of any audit
return, report, investigation, hearing or verification shall be confidential
tax information, except as provided by law. However, the information
on any license or permit application shall be a public record.
2.
Taxpayer Response.
A.
Thirty Days to Respond. When the Township makes an initial request
for information from the taxpayer, the taxpayer shall have at least
30 calendar days from the mailing date of the request to respond.
B.
Extensions. Upon written application by the taxpayer submitted to
the Township (or its Auditor or other designee, if the request for
information is from the Auditor or designee) within the initial thirty-day
period, and where good cause for an extension exists, the Township
shall grant an extension of time to respond for a reasonable amount
of time.
C.
No Action by the Township Within the Response Period. The Township
shall take no lawful action against a taxpayer for the tax year(s)
in question, until the expiration of the response period.
D.
The books, journals, invoices and other accounting records of the
taxpayer as used in its ordinary course of business must be kept in
a manner which will reflect actual business operations of the taxpayer.
The books and records of the taxpayer must contain objective criteria
to support the returns filed by the taxpayer. A taxpayer claiming
an exemption or exclusion for any portion of gross receipts or other
taxes, must maintain complete records which will support the validity
of such claims. Such claims will be disallowed if not sufficiently
proved by the taxpayer.
E.
The taxpayer is required, at its cost, to make all records available
to the Township, or its designee, to support the returns which were
filed, or should have been filed, by the taxpayer. If the taxpayer
does not have records for the entire period requested for review,
the Township may utilize whatever information or records are available
to reconstruct, as accurately as possible, the figures that reflect
the business activity of the taxpayer for the period involved.
3.
Audit. The Township has the right to have a designated representative
audit any tax return to verify its accuracy and to assess or reassess
the amount of tax due. In the event a taxpayer has failed to file
a required return, the Township has the right to have its auditor
examine the books and records of the company, or such other information
as is available, to determine and assess the amount of tax due.
4.
Notice of Basis of Underpayment.
A.
The Township will notify the taxpayer in writing of the basis for
any underpayment that the Township has determined to exist, including:
(1)
The tax period(s) for which the underpayment is asserted. The
amount of the underpayment detailed by tax period.
(2)
The legal basis upon which the Township has relied to determine
that an underpayment exists.
(3)
An itemization of the revisions made by the Township to a return
or report filed by the taxpayer that results in the determination
that an underpayment exists.
B.
Unless otherwise specified by the taxpayer, the Township shall apply
all voluntary payments of taxes first to taxes owed, then to interest,
then to penalty; and then to any other fees and charges.
5.
Abatement of Certain Interest and Penalties.
A.
Errors and Delays. In the case of an underpayment, where the Township
or its representative, has contacted the taxpayer in writing with
respect to the underpayment of tax finally determined to be due or
payable, the Township may abate all or any part of interest for any
period, if the underpayment is attributable in whole or in part to
any error or delay by the Township in the performance of a ministerial
act; provided, that no significant aspect of the error or delay is
attributable to the taxpayer. The Township shall determine what constitutes
timely performance of ministerial acts.
B.
Erroneous Written Advice by the Township. The Township is not required
by law to provide written advice to taxpayers. However, the Township
shall abate any portion of penalty or interest which is attributable
to erroneous advice furnished to the taxpayer in writing by an officer,
employee or agent of the Township acting in his or her official capacity,
in the following circumstances:
(1)
The written advice was in response to a specific written request
for the taxpayer.
(2)
The taxpayer reasonably relied upon the written advice.
(3)
The portion of the penalty of addition to tax or excess interest
did not result from a failure by the taxpayer to provide adequate
or accurate information.
6.
Installment Agreements. In order to facilitate collection, the Township,
at its discretion, may enter into written agreements with any taxpayer
under which the taxpayer is allowed to satisfy a tax liability in
installment payments. The Township, at its election, may modify or
terminate any installment agreement where:
A.
The taxpayer has provided inaccurate or incomplete information.
B.
The Township believes that collection of the tax under the agreement
is in jeopardy.
C.
The Township finds that the financial condition of the taxpayer has
significantly changed and has given 30 days' notice of the finding
and reasons for the finding to the taxpayer.
D.
The taxpayer fails to pay any installments at the time due under
the agreement.
E.
The taxpayer fails to pay any other tax liability at the time the
liability is due.
F.
The taxpayer fails to provide a financial condition update as requested
by the Township.
[Res. 86-98, 12/14/1998]
1.
Requests for Refunds. A taxpayer who has paid a tax to the Township
may file a written request for the Township for refund or credit of
the tax.
A.
Except as otherwise provided herein, all refund requests must be
made within three years of the due date for filing the return or report,
as extended, or one year after actual payment of the tax, whichever
is later.
B.
For amount paid as a result of a notice asserting or informing a
taxpayer of an underpayment, a written request for refund must be
filed with the Township within one year of the date of payment.
C.
If no report or return is required, the refund request must be made
within three years after the due date for payment of the tax, or within
one year after actual payment of the tax, whichever is later.
D.
For purposes of this section, a tax return filed by the taxpayer
with the Township which shows an overpayment of tax shall be deemed
to be a written request for a cash refund if the taxpayer provides
all necessary documentation to support taxpayer's right to refund.
If the taxpayer indicates on the return that taxpayer desires the
overpayment to be applied as a credit toward other taxes, the return
showing the overpayment shall not be deemed a written request for
cash refund.
2.
Interest on Overpayment. All overpayments of a tax due to the Township,
including taxes on real property, shall bear simple interest from
the date of overpayment until the date of resolution.
A.
Interest Rate. Interest on overpayments shall be allowed and paid
at the same rate as the commonwealth is required to pay pursuant to
§ 806.1 of the Act known as the Fiscal Code.
B.
Exceptions. No interest shall be allowed if an overpayment is refunded
or applied against any other tax, interest or penalty due to the Township
within 75 days after that last date prescribed for filing the report
of the tax liability, or within 75 days after the date the return
or report of the liability due is filed, whichever is later.
C.
Overpayment of Interest or Penalty. Overpayments of interest or penalty
shall not bear any interest.
D.
Acceptance of Refund Check. Tender of a refund check by the Township
shall be deemed to be acceptance of the check by the taxpayer for
purposes of this section. The taxpayer's acceptance of Township's
check shall not prejudice any right of the taxpayer to claim any additional
overpayment and interest thereof. "Date of overpayment" and "date
of resolution" shall be defined in accordance with Pennsylvania Act
50-1998.
E.
Taxpayer Complaints. All taxpayer complaints shall be directed to
the Township Manager at the Township Manager's office.
[Res. 86-98, 12/14/1998]
1.
Petition. A taxpayer may file a petition for review of assessment
determination or refund with the Board of Supervisors.
A.
A petition is 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.
B.
A petition for refund must be filed within three years after the
due date for filing the report or return, as extended, or within one
year after actual payment of the tax, whichever is later.
C.
A petition for reassessment of a tax shall be filed within 90 days
of the date of the assessment notice or notice of underpayment.
D.
Board of Supervisors shall deny all petitions not timely filed.
E.
All petitions must be submitted on the petition form provided by
the Township. A copy of the petition form is attached to this Local
Taxpayer Bill of Rights.
F.
Requests for review of assessment determination or refund, which
are not submitted on the designated form are null and void, and the
Township is not required to respond to them.
G.
The Board of Supervisors will consider the petition in an executive
session. The Board shall render its decision in writing to the taxpayer
within 60 days of the date of actual receipt of the complete and accurate
petition by the Township. Failure of the Township to render a decision
within 60 days shall result in the petition being deemed approved.
In its discretion, the Board may require testimony, which shall be
under oath, but is not required to be recorded.
H.
The Board of Supervisors shall determine the petition according to
New Hanover Township tax ordinances and principles of Pennsylvania
law and equity. The decision of the Board of Supervisors shall be
timely made if notice of the decision is mailed to the taxpayer and
to the Tax Collector, postmarked no later than 60 days after the date
of actual receipt of the complete and accurate petition by the Township.
2.
Any person aggrieved by a decision of the Board of Supervisors, who
has a direct interest in the decision, shall have the right to appeal
to the Court of Common Pleas, and there shall receive a hearing de
novo.
[Res. 86-98, 12/14/1998]
1.
The Township, its Tax Collector and the Township Solicitor have the
power to collect unpaid taxes, interest and penalties in the name
of the Township from the persons owing such amounts, by institution
of a civil action, by imposition of a municipal lien, or by any other
appropriate remedy.
2.
Any suit brought to recover taxes shall be begun within three years after such tax is due, or within three years after the declaration of return in filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of suit where no declaration or return was filed; where an examination of the declaration or return or other evidence reveals fraudulent tax evasion; where there is substantial understatement of tax liability, as described in the Township of New Hanover Earned Income Tax [Part 2]; where any person has deducted taxes but failed to pay them over to the Township, or where any person has failed to make the deduction; or where suit is otherwise allowed by the Local Tax Enabling Act, 53 P.S. § 6901 et seq.
3.
The Township, its designee, or the Township Solicitor has the power
to file a criminal summary offense citation in the district court
have jurisdiction for violation of any Township tax ordinance.
4.
In all legal actions, the Township has the power to demand costs
and attorneys fees from the taxpayer.
[Res. 86-98, 12/14/1998]
