Borough of Montgomery, PA Article V Local Taxpayers Bill of Rights

[Adopted 2-9-1999 by Ord. No. 1999-1 (Ch. V, Part 1E, of the 1996 Code of Ordinances)]

§ 418-26 Eligible taxes. [1]

A. This article shall apply to all Borough of Montgomery taxes except real property taxes and one-percent earned income and net profit taxes.

B. The rules and regulations attached hereto as Schedule 1 and incorporated herein are hereby approved and adopted.

C. The disclosure statement, substantially in the form set forth in Schedule 2 attached hereto and incorporated herein, is hereby approved and adopted.

D. The form of petition for appeal and refund, substantially in the form set forth in Schedule 3 attached hereto and incorporated herein, is hereby approved and adopted.

E. The governing body hereby determines that administrative appeal procedures relating to petitions for appeal and refund submitted by taxpayers in connection with the assessment, determination or refund of an eligible tax under the LTBR, as above stated, shall be undertaken as follows:

(1) Administrative Review by Allen L. Horn, Jr., 55 West Houston Avenue, Montgomery, PA 17752.

(2) Appeals from the administrative review may be made to the Montgomery Borough Council in Executive Session, 35 South Main Street, Montgomery, PA 17752.

F. The administrative appeal procedures set forth in the rules and regulations and substantially in the form set forth in Schedule 4, attached hereto and incorporated herein, are hereby approved and adopted.

[1] Editor's Note: The schedules mentioned below are on file in the Borough office.

§ 418-27 Earned income and net profit tax.

A. With respect to the Borough Montgomery one-percent earned income tax and net profit tax, the rules and regulations of the Municipal and School Income Tax Office, 203 West Third Street, Williamsport, PA 17701, as amended September 15, 1998, together with the Municipal and School District Earned Income Taxpayers Bill of Rights Disclosure Statement, and related documents, including taxpayers bill of rights notice, request for extension of time to provide information, administrative appeal procedures applicable to petitions for appeal and refund, form of petition for appeal and refund, and the forms set forth in Schedule 5 attached hereto and incorporated herein, are hereby approved and adopted.[1]

[1] Editor's Note: Said schedule is on file in the Borough office.

B. The governing body hereby determines that administrative appeal procedures relating to petitions for appeal and refund submitted by taxpayers in connection with the assessment determination or refund of one-percent earned income tax and net profits tax shall be undertaken as follows:

(1) Administrative review by the Tax Officer, Earned Income Tax Office, 203 West Third Street, Williamsport, PA 17701, telephone number [phone].

(2) Appeals from the administrative review may be made to the Municipal and School Earned Income Tax Board of Appeals, 203 West Third Street, Williamsport, PA 17701, telephone number [phone].

C. This article shall become effective in accordance with the provisions of law and shall be applicable to eligible taxes as of January 1, 1999.