[Ord. No. 99-185, 4/26/1999]
The rules and regulations set forth in Schedule 1 and incorporated herein are hereby approved and adopted.
[Ord. No. 99-185, 4/26/1999]
The disclosure statement substantially in the form set forth
in Schedule 2 attached hereto and incorporated herein is hereby approved
and adopted.
[Ord. No. 99-185, 4/26/1999]
The form of petition for appeal and refund, substantially in
the form set forth in Schedule 2 attached hereto and incorporated herein is hereby approved
and adopted.
[Ord. No. 99-185, 4/26/1999]
The Borough Council 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 shall be undertaken by the Local
Tax Appeal Board, consisting of three members, who shall be appointed
by the Borough Council.
[Ord. No. 99-185, 4/26/1999]
The administrative appeal procedures set forth in the rules
and regulations and substantially in the form set in forth in Schedule
4 attached hereto and incorporated herein are hereby approved
and adopted.
[Ord. No. 99-185, 4/26/1999]
This Part shall become effective in accordance with the provisions
of law and shall be applicable to eligible taxes as of January 1,
1999.
[Ord. No. 99-185, 4/26/1999]
If any word, phrase, section, sentence, clause or part of this
Part is for any reason found to be unconstitutional, illegal or invalid,
such unconstitutionality, invalidity or illegality shall not affect
or impair any of the remaining words, phrases, sections, sentences,
clauses or parts of this Part. It is hereby declared to be the intent
of the Borough Council that this Part would have been adopted had
such unconstitutional, illegal or invalid word, phrase, section, sentence,
clause or part thereof not been included therein.
[Ord. No. 99-185, 4/26/1999]
All ordinances or parts of ordinances inconsistent with this
Part are hereby repealed.