[Adopted 5-4-1999 by Ord. No. 83]
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.
[1]
Editor's Note: Said disclosure statement is on file in the Township offices.
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.
A. 
Except as provided in Subsection B, an initial inquiry by the Township regarding a taxpayer's compliance with any eligible tax may include taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the notice.
B. 
The Township may make a subsequent request for a tax return or supporting information if, after the initial request, the Township determines that the taxpayer failed to file a tax return, underreported income or failed to pay a tax for one or more of the tax periods covered by the initial request. This subsection shall not apply if the Township has sufficient information to indicate that the taxpayer's failure to file a required return or pay an eligible tax which was due more than three years prior to the date of the notice.
C. 
The Township has the authority to require a taxpayer to provide copies of the taxpayer's federal individual tax return if the Township can demonstrate that the federal tax information is reasonably necessary for the enforcement or collection of an eligible tax and the information is not available from other available sources.
A. 
The Board of Supervisors shall from time to time by resolution appoint a Township official or employee as the hearing officer to receive and make determinations on petitions from taxpayers relating to the assessment, determination or refund of an eligible tax.
B. 
The Board of Supervisors shall adopt by resolution regulations governing the practice and procedure of administrative appeals which are incorporated herein by reference.
A. 
The Township may enter into a written agreement with any taxpayer under which the taxpayer is allowed to satisfy liability for any eligible tax in installment payments if the Township determines that the agreement will facilitate collection.
B. 
The Township may terminate any agreement entered into under Subsection A if:
(1) 
Information which the taxpayer provided to the Township prior to the date of the agreement was inaccurate or incomplete; or
(2) 
The Township believes that collection of any eligible tax under the agreement is in jeopardy.
C. 
The Township may alter, modify or terminate the agreement if the Township finds that the financial condition of the taxpayer has significantly changed, and:
(1) 
Notice of the Township's finding is provided to the taxpayer no later than 30 days prior to the date of such action; and
(2) 
The notice contains reasons why the Township believes a significant change has occurred.
D. 
The Township may alter, modify or terminate an installment agreement if the taxpayer fails to do any of the following:
(1) 
Pay any installment.
(2) 
Pay any other tax liability at the time the installment is due.
(3) 
Provide a financial condition update as requested by the Township.
E. 
Nothing is this section shall prohibit a taxpayer from prepaying in whole or in part any eligible tax under any agreement with the Township.
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.