[Res. 3/1/1999, § I]
The following definitions shall apply to the Local Taxpayer
Bill of Rights as well as all exhibits attached hereto:
ASSESSMENT
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
ELIGIBLE TAXES
Includes all taxes levied under the Local Tax Enabling Act
(Act 511), 53 P.S. § 6324.101 et seq., as well as any per
capita, occupation, occupation assessment, occupational privilege
income, gross receipts, privilege, amusement, admissions, earned income
or net profits tax. This policy does not apply to real property taxes.
OVERPAYMENT
Any payment of eligible tax which is determined in the manner
provided by law not to be legally due.
TAXING AUTHORITY
The Borough, as well as any officer, agent, agency, clerk,
income tax officer, Collector, employee or other person whom the Borough
has assigned responsibility for the audit, assessment, determination
or administration of an eligible tax.
TAXPAYER
An individual corporation, partnership, or any other entity
subject to or claiming exemption from any eligible tax.
UNDERPAYMENT
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.