[Adopted 8-24-2000 by Ord. No. 3842 (Art.
401 of the 1965 Codified Ordinances)]
A.
It is the obligation of all taxpayers to file all
tax returns and pay all taxes to which they are subject. However,
when a local taxing authority determines that a required return has
not been filed or that a liability has not been paid, it has certain
rights prescribed by law that set forth how it may enforce a taxpayer's
obligation. In conjunction with these rights, a local taxing authority
must now comply within a Taxpayers Bill of Rights which provides certain
legal rights on behalf of the taxpayer and creates obligations for
the local taxing authority, so that equity and fairness control how
these requirements are enforced.
B.
Accordingly, the following Taxpayers Bill of Rights
has been adopted by the City of Easton, as the local taxing authority,
in accordance with Act 50 of 1998. It applies to eligible taxes levied
by the local taxing authority.
C.
Eligible taxes include any per capita tax; occupation;
occupation assessment or occupation privilege taxes; taxes on income
and net profits; business gross receipt taxes; any tax on a privilege;
amusement taxes; realty transfer taxes; and any other tax authorized
by the Local Tax Enabling Act (Act 511 of 1965). Note: This bill of
rights does not apply to real estate taxes except for the provisions
relating to interest on refunds.
D.
The following eligible taxes are levied by the City
of Easton, the local taxing authority:
A.
Taxpayers shall have a minimum of 30 days from the
mailing date to respond to requests for information from the local
taxing authority.
B.
Upon a written application for reasonable extension
of time to respond to a request for information, the local taxing
authority shall grant an extension for good cause. (The local taxing
authority will notify the taxpayer of the procedure to obtain an extension
in the initial request for information.)
C.
No action will be taken for the tax year in question
until expiration of the response period, including any extension of
time.
A.
When making an initial inquiry about an eligible tax,
the local taxing authority 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.
A subsequent request for supporting information may
be made if the local taxing authority determines that the taxpayer
failed to file a return, under-reported income or failed to pay a
tax for one or more of the tax periods covered by the initial request.
A taxpayer may be required to provide copies
of the taxpayer's federal individual income tax return when the local
taxing authority can show 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 sources or the Department
of Revenue of the Commonwealth of Pennsylvania.
A.
A taxpayer may file a written request for a refund
or credit of an eligible tax with the local taxing authority. The
request shall be filed within three years of the due date for filing
the report (as extended) or one year after actual payment of the eligible
tax, whichever is later.
B.
If no report is required, the written request shall
be made within three years after the due date for payment of the eligible
tax or within one year after actual payment of the eligible tax, whichever
is later.
C.
A tax return filed with the local taxing authority
showing an overpayment of tax shall be deemed to be a written request
for a cash refund unless otherwise indicated on the tax return.
D.
Such a request is not to be considered a petition
for an administrative appeal nor to preclude a taxpayer from filing
a petition for an administrative appeal.
E.
Where a taxpayer has been notified of an underpayment
of an eligible tax and has paid an amount as a result of that notification,
a written request for refund shall be filed with the local taxing
authority within one year of the date of the payment.
F.
This refund process is separate and apart from the
Petition for Administrative Appeal process [TBR-7(1998)].
G.
With certain exceptions, interest on overpayments
will bear simple interest from the date of overpayment until the date
of resolution. The interest rate will be determined in accordance
with state law [simple interest at the same rate as the commonwealth
is required to pay pursuant to Section 806.1 of the Fiscal Code (7
P.S. § 806.1)]. The commonwealth establishes the rate annually
and it is the same rate established by the Secretary of the Treasury
of the United States under the provisions of the Internal Revenue
Code of 1986 (26 U.S.C. § 622 et seq.).
The local taxing authority shall notify the
taxpayer in writing of the basis for any underpayment of tax. This
notice will include:
A.
The tax period for which the underpayment is asserted;
B.
The amount of the underpayment by tax period;
C.
The legal basis for the underpayment; and
D.
An itemization of the revisions made by the local
taxing authority to a return or report filed that results in the determination
of an underpayment.
A.
To appeal an assessment determination, refund or payment
of an eligible tax imposed, the taxpayer must file a petition for
administrative appeal with the City Treasurer's office of the City
of Easton within 30 days from the date of the tax and/or assessment.
All petitions must be mailed to or delivered to the Office of the
Treasurer, City of Easton, One South Third Street, Easton, Pennsylvania
18042.
[Amended 10-11-2006 by Ord. No. 4856]
B.
Procedures as to the form and content of petitions,
as well as practices and procedures for tax appeals, may be obtained
in person or by mailing a request to the above address or by calling
the Treasurer's Office at (610) 250-6617 during the hours of 8:30
a.m. to 4:30 p.m. Deadline for filing petitions:
(1)
Refund petitions are to be filed within three years
after the due date for filing the report (as extended) or one year
after actual payment of an eligible tax, whichever is later. If no
report is required, the petition shall be filed within three years
after the due date for payment of an eligible tax or one year after
actual payment, whichever is later.
(2)
Petitions for reassessment of an eligible tax shall
be filed within 90 days of the date of the assessment notice.
C.
A petition for administrative appeal must be in writing
and shall include:
(1)
The name and address of the taxpayer;
(2)
The tax for which a refund is being requested or which
is being appealed (a separate form should be filed for each tax);
(3)
The reasons for a refund or any objections to the
notice of an assessment or underpayment;
(4)
Any facts supporting the reasons for a refund or objections
to an assessment or overpayment;
(5)
An affidavit of the taxpayer that he/she/they "affirm
that the information is true and correct to the best of my/our knowledge,
information and belief and I/we further understand that false statements
are made subject to the penalties of 18 Pa.C.S.A. § 4904,
relating to unsworn falsification to authorities."
A.
This process shall not be governed by the Local Agency
Law (2 Pa.C.S.A. Ch. 5, Subch. B, relating to practice and procedures
of local agencies, and 7, Subch. B, relating to judicial review of
local agency action).
B.
All forms will be used as noted in the Local Taxpayers
Bill of Rights and/or statutes.
C.
All filings are due when noted in the Local Taxpayers
Bill of Rights and/or on the appropriate forms or as noted in the
statute.
D.
A petition for administrative appeal will be considered
timely filed if the letter transmitting the petition is postmarked
by the United States Postal Service on or before the final day on
which the petition is required to be filed. Otherwise, a petition
for administrative appeal will be deemed to be filed on the date received
in the Treasurer's Office of the City of Easton as the local taxing
authority.
E.
All appropriate documentation shall be submitted with
the relevant form and all forms set forth information that the taxpayers
must provide.
F.
In the absence of agreement of the Hearing Officer
and the taxpayer, no information will be considered that was not presented
either with the petition or at the hearing.
G.
The administrative appeals process shall be as follows:
(1)
All hearings will be informal in nature and technical
rules of evidence will not be applicable nor will the Local Agency
Law. The Hearing Officer may take testimony under an oath of affirmation.
(2)
All information provided by the taxpayer prior to
the hearing shall be provided, too.
(3)
All hearings will be scheduled by and through the
office of the Treasurer or the Treasurer's designee.
(4)
All hearings will be held at the offices of the local
taxing authority unless noted otherwise.
(5)
A hearing may be continued upon the request of the
taxpayer. If a hearing is continued at the request of a taxpayer,
the taxpayer must first agree that the sixty-day period for deciding
the petition will not begin to run until the date of the hearing.
Should the taxpayer seek and obtain a continuance and not agree to
an extension of the sixty-day time period, a decision will be made
within the sixty-day period regardless of when or if the hearing was
held.
(6)
A hearing notice will be sent to the taxpayer as soon
as possible after receipt of the petition.
(7)
No stenographic record of a hearing will be made unless
a party so requesting agrees to pay for the cost of a stenographer
and the party's copy of the record.
(8)
The taxpayer may represent himself/herself or may
be represented by another person. A taxpayer may be represented only
by a person possessing appropriate education, training or experience
to represent taxpayers in tax appeals. A representative need not be
an attorney nor a certified public accountant. A taxpayer must authorize
a representative in writing.
(9)
Any information to be sent to the taxpayer may be
sent to the authorized representative of the taxpayer and any information
or notice shall have the same effect as if given to the taxpayer.
Any action taken by the authorized representative shall have the same
force and effect as if taken by the taxpayer.
(10)
At the hearing, the taxpayer may present any
reasonable evidence of a relatively probative value and shall provide
one or more copies of all documentation to the Hearing Officer. The
burden of proof on all issues is on the taxpayer.
(11)
A taxpayer may present witnesses, as can the
local taxing authority. All witnesses shall be subject to cross-examination.
(12)
A petition will not be considered as filed for
purposes of tolling the sixty-day period within which the local taxing
authority must act until a complete and accurate petition has been
received by the local taxing authority.
(13)
All decisions shall be in writing and dated.
(14)
The Hearing Officer may use any relevant information
provided at the hearing or for use at a hearing deemed necessary to
make a decision. Where a hearing is not held, a decision will be based
on the information provided.
(15)
All decisions by the Hearing Officer will be issued within 60 days of receipt [unless waived as noted in Subsection G(5)] of a complete and accurate petition. Failure to issue a decision within this time period shall result in the petition being approved.
(16)
All decisions by the Hearing Officer will contain
a written explanation for the granting, in whole or in part, or the
denial of an appeal.
(17)
All decisions will be mailed or sent to the
last known address of the taxpayer.
(18)
All information obtained by the Hearing Officer
and his/her employees or representatives shall be treated as confidential
information.
(19)
Any appeal taken from the decision of the Hearing
Officer shall be filed in the appropriate county Court of Common Pleas
within 30 days of receipt of the decision.
A.
The Hearing Officer shall set a hearing date for an
appeal which shall not be sooner than 10 days after receipt of the
petition nor later than 30 days after receipt of the petition.
B.
Decisions on petitions will be issued within 60 days
of the date a complete and accurate petition is received. Failure
to act within 60 days shall result in the petition being approved.
C.
Appeals relating to taxes must be made to the office
of the Treasurer.
A person aggrieved by an appeals decision who
has a direct interest in the decision has a right to appeal to the
appropriate county Court of Common Pleas within 30 days of the date
of the adverse decision of the Hearing Officer.
When reviewing a taxpayer's books and records
to determine if the appropriate tax liability has been paid, the rights
of a taxpayer and the obligation of the local taxing authority during
an audit or administrative review are as follows:
A.
The local taxing authority will provide the taxpayer
with a complete explanation of the audit/review process as it relates
to that taxpayer and its rights during the process.
B.
The local taxing authority will prepare a written
basis of the assessment of any tax liability determined during the
audit/review.
C.
The local taxing authority will explain a taxpayer's
right to appeal the assessment of any tax liability determined during
the audit/review.
D.
The local taxing authority will conduct a post-audit
conference at which a representative will explain the audit/review
findings and make recommendations on how to correct any areas of noncompliance.
E.
The local taxing authority will process the audit/review
timely.
A.
If a taxpayer has complaints about any of the eligible
taxes covered by this Bill of Rights, the taxpayer may contact:
(1)
Assistant Treasurer, City Hall, One South Third Street,
Easton, PA 18042
B.
The person designated by the local taxing authority
to deal with such complaints shall facilitate resolution of the complaint
by working with appropriate local taxing authority personnel.
Information gained by the local taxing authority
as a result of any audit, return, report, investigation, hearing or
verification shall be confidential tax information. It is unlawful,
except for official purposes or as provided by law, for the local
taxing authority to divulge or make known in any manner any information
gained in any return, investigation, hearing or verification to any
person; to permit any confidential tax information or any book containing
any abstract or particulars thereof to be seen or examined by any
person; or to print, publish or make known in any manner any confidential
tax information.
If a taxpayer has not paid a tax liability determined
to be due and the taxpayer has not filed a timely appeal of the liability,
the local taxing authority may take any of the following action:
A.
Contact a delinquent taxpayer and attempt to resolve
the liability through payment in full, payment plan or compromise.
B.
Employ private collection agencies to collect delinquent
taxes.
C.
Audit the delinquent taxpayer.
D.
File a lien against the taxpayer and, in some cases,
the person responsible for payment of the delinquent tax (such as
an employer).
E.
File suit against the delinquent taxpayer in the appropriate
county Court of Common Pleas or with the Magisterial District Judge.
F.
Execute and sell taxpayer real estate or personal
property, based on a lien or judgement obtained through appropriate
legal proceedings, and attach wages in accordance with law.
G.
Investigate and advance or have advanced through the
appropriate Court of Common Pleas actions against a delinquent taxpayer
violating criminal statutes.
A.
The local taxing authority may abate all or any part
of interest for any period for:
(1)
An underpayment of tax finally determined to be due,
attributable in whole or in part to any error or delay by the local
taxing authority in the performance of a ministerial act. Such error
or delay is to only be taken in account if no significant aspect of
the error or delay can be attributed to the taxpayer and after the
local taxing authority has contacted the taxpayer in writing with
respect to the underpayment of tax finally determined to be due or
payable.
(2)
Any payment of a tax to the extent that any error
or delay in the payment is attributable to an officer, employee or
agent of the local taxing authority being erroneous or dilatory in
the performance of a ministerial act, as determined by the local taxing
authority.
B.
The local taxing authority shall abate any penalty
or excess interest attributable to erroneous advice furnished to the
taxpayer in writing by an officer, employee or agent of the local
taxing authority acting in the officer's, employee's or agent's official
capacity, if:
A.
If the local taxing authority determines that it will
facilitate collection, it may enter into a written agreement with
a taxpayer for the installment payment of any eligible tax. The agreement
may also be altered, modified or terminated by the local taxing authority
as follows:
C.
Alteration, modification or termination if:
(1)
The local taxing authority finds that the financial
condition of the taxpayer has significantly changed;
(2)
Notice of the local taxing authority's finding is
provided to the taxpayer no later than 30 days prior to the date of
such action; and
(3)
The notice contains the reasons why the local taxing
authority believes significant change has occurred.
D.
Alteration, modification or termination if the taxpayer
fails to:
E.
A taxpayer may pre-pay in whole or in part any eligible
tax under any agreement with the local taxing authority.
Information pertaining to the Local Taxpayer
Bill of Rights can be obtained by contacting: Office of the Treasurer,
City Hall, One South Third Street, Easton, PA 18042 during the hours
of 8:30 a.m. to 4:30 p.m.
