(a) Disclosure Statement. The Borough hereby adopts the Disclosure Statement as set forth in Exhibit “A” attached to original Resolution 1999-3, passed January 18, 1999, and incorporated herein by reference. Any taxpayer contacted regarding an assessment, audit, determination, review or collection of an eligible tax receiving an assessment notice for an eligible tax shall simultaneously receive a Notice of Availability of Local Taxpayer Bill of Rights. The requisite Notice of Availability shall be as set forth in Exhibit “B” attached to original Resolution 1999-3, passed January 18, 1999, and incorporated herein by reference. If a taxpayer requests the Local Taxpayer Bill of Rights Disclosure Statement, a copy shall be mailed to the taxpayer at the Borough's expense.
(b) Confidentiality of Information. Any information obtained by the Borough as a result of an audit, return, report, investigation, hearing or verification shall be confidential except as otherwise provided by law, or for official purposes. If an officer, employee or agent of the Borough divulges in any manner confidential information gained as a result of the foregoing, he or she shall be subject to dismissal from office or discharge from employment.
(c) Time Limitation for Response to Information Requests. A taxpayer shall have at least thirty days to respond to a request for information from the Borough. When the Borough requests information from a taxpayer, it shall simultaneously provide the taxpayer with an Information Request Time Extension Procedure Notice. The form for such notice is set forth in Exhibit “C” attached to original Resolution 1999-3, passed January 18, 1999, and incorporated herein by reference. If the taxpayer requests a reasonable extension of time to respond to an information request, and states good cause, the request will be granted. The Borough will not take any action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.
(d) Tax Appeals. Act 50 requires the Borough to adopt regulations concerning the form and content of petitions, as well as practices and procedures for tax appeal petitions. The required regulations, as adopted by the Borough, are as set forth in Exhibit “
(Res. 1999-3. Passed 1-18-99.)