621.  LOCAL TAXPAYER BILL OF RIGHTS - Pg.

621.  LOCAL TAXPAYER BILL OF RIGHTS

1.        Purpose

        53 Pa. C.S.A.

        Sec. 8401 et seq

As a local taxing authority, the Board recognizes the District's responsibility to comply with the requirements of the Tax Reform Act of 1998.

2.        Definition

        Act 511 of 1965

        53 Pa. C.S.A.

        Sec. 8422

Eligible taxes shall be defined as all non-real estate taxes, including per capita; occupation, occupation assessment and occupation privilege; income and net profits; business gross receipts; privilege; amusements or admissions; and any other tax authorized by the Local Tax Enabling Law.

3.        Authority

        53 Pa. C.S.A.

        Sec. 8423

The Board shall adopt a Local Taxpayer Bill of Rights that includes the following components:

1.        Taxpayer rights and the District's obligation during an audit or administrative         review of the taxpayer's books or records.

2.        Administrative and judicial procedures for a taxpayer to appeal or seek review         of a tax decision.

3.        Procedures for filing and processing refund claims and taxpayer complaints.

4.        Enforcement procedures.

        53 Pa. C.S.A.

        Sec. 8423

The Board shall ensure that taxpayers are notified about the District's Local Taxpayer Bill of Rights any time they are contacted regarding assessment, audit, determination, review and collection of any tax other than real property taxes.

4.        Delegation of

        Responsibility

It shall be the responsibility of the Superintendent, Business Manager, and/or other designated District employee to develop procedures to implement this policy which shall include:

1.        Preparation and dissemination of the required notice of availability of the Local         Taxpayer Bill of Rights.

2.        Preparation of a Local Taxpayer Bill of Rights.

3.        Preparation of a procedure for the District to request information from a         taxpayer.

4.        Establishment of an administrative appeals process.

5.        Development of the form, content, process and deadlines for taxpayers to file a         tax appeal petition.

6.        Formulation of rules of practice and procedure for hearings.

        53 Pa. C.S.A.

        Sec. 8423

The District shall respond to taxpayer requests for the Local Taxpayer Bill of Rights by making copies available at the District offices or mailing at District expense.

5.        Guidelines

        53 Pa. C.S.A.

        Sec. 8437

Information obtained by the District as a result of an audit, return, report, investigation, hearing or verification shall be confidential. If a violation of confidentiality is committed by an officer or employee of the Board, s/he shall be subject to fines and dismissal from office or discharge from employment.

Appeals Process

The District establishes the following as choices for an administrative process to receive and make determinations on petitions from taxpayers relating to assessment, determination or refund of an eligible tax:

        Title 1 C.S.A.

        Sec. 1991

  1. Review or hearing and decision by a local tax appeals board appointed by the Board, consisting of three (3) to seven (7) members, including joint local tax appeal boards with other political subdivisions.

  1. Review and decision by the Board in executive session.

  1. Hearing and decision by a hearing officer appointed by the Board, which shall determine the qualifications and compensation of the appointee.

        53 Pa. C.S.A.

        Sec. 8430

  1. Administrative review or appeal process currently in effect in the District that meets the requirements of applicable law.

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