(a) The Local Tax Enabling Act (Act 511 of 1965, P.L. 1257) authorizes certain political subdivisions to levy certain eligible local taxes upon taxpayers, as eligible taxes are more specifically defined below.
(b) Act 50 of 1998 requires the Borough of Ellwood City to adopt a Local Taxpayer Bill of Rights and to establish an administrative process to receive and determine taxpayer petitions related to assessments, audit, determination, review or collection of eligible taxes.
(Res. 1999-3. Passed 1-18-99.)