This article is adopted to comply with Act 50
of 1998, the Local Taxpayers Bill of Rights, 53 Pa.C.S.A. § 8421
et seq. (the "Act").
This article shall be known as the "Hamilton
Township Local Taxpayers' Bill of Rights."
This article shall apply to the following eligible
taxes levied by Hamilton Township: earned income and net profits tax;
per capita tax; realty transfer tax; and any other eligible taxes
subject to the Act now or hereafter levied by the Township. Eligible
taxes shall not include taxes upon real estate.
The Township shall adopt by resolution a disclosure
statement setting forth the rights of a taxpayer and the obligation
of the Township during an audit or an administrative review of the
taxpayer's books and records, the administrative and judicial procedures
by which a taxpayer may appeal or seek review of any adverse decision
of the Township, the procedure for filing and processing claims and
taxpayer complaints, and the enforcement procedures. The Township
shall notify in the manner provided by law any taxpayer contacted
regarding the assessment, audit, determination review or collection
of an eligible tax of the availability of the disclosure statement,
and the Township shall make copies of the disclosure statement available
to taxpayers upon request at no charge to the taxpayer.
A taxpayer shall have 30 days from the mailing
date to respond to requests for information by the Township. The Township
may grant additional reasonable extensions to its initial request.
The Township shall not take action against a taxpayer for the tax
year in question until the expiration of the applicable response period,
including any extensions.
In the event that any section of any other ordinance
of Hamilton Township conflicts with the provisions of this article,
or any resolution adopted pursuant thereto, the provisions of this
article or resolution adopted pursuant thereto shall govern.