§ 24-606. Fee.

   The annual fee of $25, as set forth on the attached schedule, 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.

(Ord. 798,1/14/1999)

BOROUGH OF EAST MCKEESPORT

TAXPAYERS BILL OF RIGHTS NOTICE

You are entitled to receive a written explanation of your rights with regard to the assessment, audit, appeal, enforcement, refund and collection, of certain school district taxes. The written explanation is entitled Borough of East McKeesport Taxpayers Bill of Rights Disclosure Statement. Upon receiving a request from you, the Borough will give you a copy of the disclosure statement at no charge. You may request a copy in person or by mailing a request to the following address:

[INSERT APPROPRIATE ADDRESS]

A copy will also be mailed to you if you call the Borough at the following number:

[INSERT APPROPRIATE TELEPHONE NUMBER]

You may call the above telephone number or appear in person at the above address to request a copy during the hours of 9 a.m. to 4 p.m. on any weekday other than a holiday.

DISCLOSURE STATEMENT OF BOROUGH OF EAST MCKEESPORT
LOCAL TAXPAYERS BILL OF RIGHTS

It is the obligation of all taxpayers in a local municipality to file all local taxes to which they are subject. However, when the duly appointed Tax Collector for the Borough in which the taxpayer resides determines that a required return has not been filed, or a tax liability has not been paid, it has certain rights granted by law that set forth how it may enforce a taxpayer's obligations. The Commonwealth of Pennsylvania now has a Local Taxpayers Bill of Rights that provides rights to local taxpayers and creates obligations for the Borough, so that equity and fairness govern the administration and collection of local taxes.

TAXPAYERS' RIGHTS AND THE OBLIGATIONS OF THE BOROUGH
DURING AN AUDIT OR ADMINISTRATIVE REVIEW

When determining if the appropriate tax liability has been paid, the rights of a taxpayer and the obligations of the Borough during an audit are as follows:

o   The Borough shall prepare a written explanation of the basis for assessment of any tax liability determined during the audit.

o   The Borough shall explain the taxpayer's right to appeal the assessment of any tax liability determined during the audit.

o   A taxpayer shall have the right to obtain an extension to reply to an initial request for information for good cause. The bequest for an extension must be in writing and must be received by the Borough before the end of the initial 30 day response period. (See information provided below).

o   The Borough shall take no lawful fiction against the taxpayer for collection of tax until the expiration of the applicable response period (including extensions).

o   The Borough may require a taxpayer to provide copies of the taxpayers' Federal individual income tax return if such information is reasonably necessary for the enforcement or collection of a local tax and the information is not available from other sources or from the Department of Revenue.

o   A taxpayer has the right to be represented. Notice of representation must be in writing, signed by the taxpayer and must contain a statement allowing the named representative to view and discuss confidential information.

o   All overpayments of tax due to the taxpayer shall bear simple interest from the date of overpayment until the date of resolution unless the overpayment is refunded or applied against any other tax, interest or penalty that is due within 75 days.

o   A taxpayer may be eligible for the abatement of certain interest and penalties.

The Borough may, but is not obligated to, enter into a written agreement with a taxpayer to allow the taxpayer to pay his or her tax liability in installments. A taxpayer's eligibility to enter into an installment agreement shall be determined on a case by case basis.

Each voluntary payment of tax shad be applied in the following order: (1) tax; (2) interest; (3) penalty; and (4) any other fees or charges, unless otherwise directed by the taxpayer on each payment.

All information gathered by the Borough as a result of any audit, return, report, investigation, hearing or verification shall be kept strictly confidential.
An initial request by the Borough regarding the taxpayers' compliance with any eligible tax may only pertain to taxes that are required to be paid or tax returns that are required to be filed no more than 3 years prior to the mailing date of the initial request. This rule does not apply in the case where the Borough has sufficient information to indicate that the taxpayer failed to file a required return or pay a local tax that was due more than 3 years prior to the date of the notice.

TAXPAYER APPEAL RIGHTS

Any taxpayer who disagrees with an assessment or determination of a local tax may petition the Borough for a hearing. To obtain a hearing, the taxpayer must: (1) obtain a petition form from the Borough; (2) fill out and complete the Petition; (3) sign and date the petition; and (4) timely file a complete and accurate petition with the Hearing Officer. The Hearing Officer shall review the case as provided by the taxpayer and shall issue a ruling within 60 days of the date the petition is received. If the taxpayer is not satisfied with the decision of the Hearing Officer, the taxpayer may subsequently submit an appeal to the court vested with jurisdiction of local tax appeals by or pursuant to Title 42, Pa. Cons. Stat. A petition is timely filed if it is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Petitions for reassessment or tax shall be filed within 90 days of the date of the assessment notice.

Petitions should be mailed to:

TAXPAYER PROCEDURES FOR REFUNDS/CREDITS OF OVERPAID TAX

If a taxpayer determines that he or she has paid a local tax to which he or she is not subject, a petition for refund of the overpaid local tai must be filed with the Hearing Officer handles petitions for refund in the same manner in which it handles petitions for reassessments, as described above. However, the period that a taxpayer has to file a timely petition for refund is different. Petitions for refunds must be made within 3 years of the due date for filing the local tax return, as extended, or 1 year after payment of the tax, whichever is later. If no local tax return is required, the petition shall be filed within 3 years after the due date for payment of the local tax or within 1 year after actual payment, whichever is later.

A petition for refund is timely filed if it is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed.

TAXPAYER PROCEDURES FOR OBTAINING AN EXTENSION

The taxpayer has the right to obtain a reasonable extension of time to reply to an initial request for information for good cause. The extension request must be in writing and must state in detail the reasons why the taxpayer needs additional time to respond. The extension request must be postmarked by the United States Postal Service before the end of the initial 30 day reply period. The taxpayer shall be notified iii writing as to whether his or her extension has been approved. All requests for extensions should be sent to:

TAXPAYER COMPLAINTS

If a taxpayer has a complaint about an action a Borough representative has taken, the taxpayer may contact the Taxpayer Rights Coordinator, in writing, at the following address:

The Taxpayer Rights Coordinator shall contact the appropriate Borough personnel and attempt to facilitate a resolution to the complaint.

ENFORCEMENT PROCEDURES OF THE BOROUGH

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 Borough may take the following actions:

o   The Borough may contact a delinquent taxpayer and attempt to resolve the liability through payment in full or an installment payment plan. The Borough may retain an attorney to facilitate the collection of delinquent taxes.

o   The Borough may file a civil action for collection of delinquent local taxes and may obtain a judgment against the taxpayer. The Borough may thereafter seek the sale of the taxpayer's property to satisfy the judgment.

o   The Borough may direct a wage attachment to the employer of a delinquent taxpayer for the payment of delinquent local taxes.

o   The Borough may institute a criminal action against a taxpayer, for failure to file a complete and accurate local tax return or for refused to cooperate during an audit.

PETITION FORM

INSTRUCTIONS: Please print in blue or black ink or type petition. Attach a copy of the notice being appealed. Mail this petition to the above address. Petitions filed via U.S. Postal Service are considered filed as of the postmarked date. Petitions filed via any ether method are considered filed on the date received.

________________________________________________________________________________________________________________

A.   PETITIONER last name               first            middle initial

STREET ADDRESS:

CITY   STATE   CITY   ZIP CODE

________________________________________________________________________________________________________________

PREVIOUS STREET ADDRESS (if applicable):

CITY   STATE   CITY   ZIP CODE

PHONE NUMBER   FAX NUMBER CONTACT PERSON PHONE NUMBER

________________________________________________________________________________________________________________

(   )      (__)         (__)                                             

SOCIAL SECURITY   NUMBER ACCOUNT    NUMBER/TAXPAYER   IDENTIFICATION NUMBER

B.   TYPE OF TAX

________________________________________________________________________________________________________________

IS THIS PETITION FOR A REFUND?

                                                   If so, what amount?   

________________________________________________________________________________________________________________

TAX YEAR                        QUARTER                  NOTICE MAILING DATE

________________________________________________________________________________________________________________SCHOOL DISTRICT                                 BOROUGH/TOWNSHIP/CITY

C.   REPRESENTATIVE   SEND ALL CORRESPONDENCE TO:
               REPRESENTATIVE PETITIONER      

Last name            First middle initial
________________________________________________________________________________________________________________

BUSINESS NAME

STREET ADDRESS

CITY   STATE   CITY   ZIP CODE

________________________________________________________________________________________________________________

PHONE NUMBER FAX NUMBER CONTACT PERSON PHONE NUMBER

(   )      (   )      (   )                                       

D.   SCHEDULING:

HEARING REQUESTED (IN PERSON)

HEARING REQUESTED BASS ON PETITION AND RECORD (NOT IN PERSON) (If choice not indicated, hearing will be conducted based on Petition and record.)

E.   RELIEF REQUESTED AND ARGUMENTS:

Itemize the relief requested in Part "1" and provide argument(s) in Part "2."

________________________________________________________________________________________________________________

   1.   RELIEF REQUESTED:

   2.   ARGUMENT(S):

   Explain in detail why the relief requested above should be granted. Attach additional pages if necessary. Enclose copies of any documents you peel will support your arguments. Petitions for refund must be accompanied by proof of payment of the tax.

F.   SIGNATURE:

All petitions must be signed by petitioner of as authorized representative. If signed by an authorized representative, written authorization must accompany the petition.

Under penalties prescribed by laws, I hereby certify that this petition has been examined by me and that to the best of my knowledge, information and belief, the facts contained in the petition are true and correct.

SIGNATURE            PRINT NAME               TITLE               DATE

BOROUGH OF EAST MCKEESPORT LOCAL TAXPAYERS BILL OF RIGHTS
ADMINISTRATIVE APPEAL PROCEDURES

I.   IN GENERAL.

   If the taxpayer does not agree with the Borough's assessment, determination or refund, the taxpayer may petition the Hearing Officer appointed by the Borough to make a decision relating toil the assessment, determination or refund.

II.   PROCEDURE TO OBTAIN A HEARING.

   A.   To obtain a hearing, a taxpayer must do the following:

      1.   Obtain a petition form from the Borough;

      2.   Fill out and complete the petition;

      3.   Sign and dale the petition; and

      4.   Timely file a complete and accurate petition with the Hearing Officer.

III.   FORM AND CONTENT OF THE PETITION.

   A.   The petition must include the following information:

      1.   Petitioner's name, address, phone number and contact person (if any);

      2.   Petitioner's asocial security number, account number or taxpayer identification number;

      3.   Type of tax;

      4.   Tax year and/or quarter;

      5.   School district and/or borough, township or city;

      6.   Name, address and phone number of authorized representative (if any);

      7.   Whether Petitioner would like to schedule a hearing in person or on the record;

      8.   Relief the Petitioner is requesting;

      9.   Petitioner's Argument(s) in support of the relief requested; and

      10.   Signature of taxpayer.

IV.   HEARING OFFICER.

   A.   Upon receipt of the taxpayer's Petition, the Borough shall immediately forward the petition to the Hearing Officer appointed by the Borough.

   B.   The Hearing Officer shall issue a written decision on the taxpayer's petition within 60 days of the date a complete and accurate petition is received.

   C.   The Hearing Officer shall make his or her decision according to principals of law and equity.

V.   DEADLINES FOR FILING.

   A.   Refund Petitions.

      If taxpayer determines that he or she has paid a tax to which he or she is not subject, a petition for refund of the overpaid tax must be filed with the Hearing Officer.

      1.   Refund petitions shall be filed within 3 years after the due date for filing the report as extended or 1 year after the actual payment of the tax, whichever is later; and

      2.   If no report is required, the petition shall be filed within 3 years after the due date for payment of a tax or within 1 year after actual payment, whichever is later.

   B.   Petitions for Reassessment.

      Any taxpayer who disagrees with an assessment or determination of a local tax may petition the Borough for a hearing.

      1.   Petitions for reassessment of a tax shall be filed within 90 days of the date of the assessment notice.

   C.   Timely Filing.

      A refund petition or petition for reassessment is 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.

   D.   Mailing Address.

      Petitions should be mailed to:

Hearing Officer