The Council of the Borough of Churchill hereby
generally adopts the provisions of the Local Taxpayers Bill of Rights
and hereby mandates that Pennsylvania Municipal Service Co. shall
take all appropriate action to be in compliance with the provisions
of the Local Taxpayers Bill of Rights when carrying out its duties
as Tax Collector for the Borough of Churchill.
The Council of the Borough of Churchill does
hereby adopt the form of disclosure statement of the Local Taxpayers
Bill of Rights attached hereto and made part hereof, as amended from
time to time by resolution or ordinance in order to be in compliance
with applicable law, providing an explanation of taxpayer rights and
the obligations of the Borough of Churchill.
The Council of the Borough of Churchill hereby
adopts and establishes the Act 50 administrative appeals procedures,
attached hereto and made a part hereof, as amended from time to time
by resolution or ordinance in order to be in compliance with applicable
law, providing for the right of taxpayers to receive determinations
on petitions pertaining to the assessment, determination or refund
of eligible taxes.
The Council of the Borough of Churchill hereby
appoints and designates Pennsylvania Municipal Service Co. as Hearing
Officer to adjudicate all taxpayer petitions pertaining to the assessment,
determination or refund of the eligible taxes.
The Council of the Borough of Churchill hereby
appoints and designates Pennsylvania Municipal Service Co. (PAMS)
as the Taxpayer Rights Coordinator to act as a liaison between the
taxpayer and local taxing authority in any disputes or with regards
to any complaints.
The annual fee of PAMS, $1,200 for the additional
services to be rendered by it for purposes of taking all appropriate
actions to be in compliance with the Local Taxpayers Bill of Rights,
acting as Hearing Officer and acting as Taxpayer Rights Coordinator,
is hereby approved.