(A) General. If the taxpayer does not agree with the local Tax Administrator’s (hereinafter “Administrator”) assessment or determination of refund claim, the taxpayer may file an appeal by petition to the Board of Supervisors requesting a review of the Administrator’s assessment or determination of refund claim.
(B) Obtaining a hearing. To obtain a hearing, a taxpayer must complete a petition form and timely file it with the Board of Supervisors and mail it to the Administrator’s address indicated in division (E)(4) below.
(C) Form and content of the petition. The petition must include all of the following information:
(1) Petitioner’s name, address, phone number, and contact person (if any);
(2) Petitioner’s Social 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, city, town, or county;
(6) Name, address, and phone number of authorized representative (if any);
(7) Relief the petitioner is requesting;
(8) Petitioner’s argument(s) in support of the relief requested; and
(9) Signature of petitioner.
(D) Forwarding appeal.
(1) Upon receipt of the taxpayer’s petition, the Administrator shall forward the petition immediately to the Board of Supervisors.
(2) The Board of Supervisors shall issue a written decision on the taxpayer’s petition within 60 days of the date on which a complete and accurate petition is received from the taxpayer.
(3) In evaluating and making a decision as to any petition, the Board of Supervisors shall apply the principles of law and equity.
(E) Deadlines for filing.
(1) Refund petitions. If a 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 local tax must be filed with the Administrator.
(a) Refund petitions shall be filed within three years after the due date for filing the report or return, as extended or one year after actual payment of the tax; whichever is later; and
(b) If no report or return is required, the refund petition shall be filed within three years after the due date for payment of the tax to be refunded or within one year after actual payment, whichever is later.
(2) Petitions for reassessment. Any taxpayer who disagrees with an assessment or determination of a local tax may petition the Board of Supervisors for a revaluation of the taxpayer’s assessment. Petitions for reassessment of a tax shall be filed with the Administrator within 90 days of the date of the assessment notice.
(3) Timely filing. A petition for refund or petition for reassessment is timely filed if the letter transmitting the petition is postmarked by the U.S. Postal Service on or before the final day on which the petition must be filed.
(4) Mailing address. Petitions shall be mailed to the following address:
Attention: Board of Supervisors
C/O, Secretary
Monroe Township Office
R.R. 5, Box 39
Selinsgrove, PA 17870
(Ord. 1999-3, passed 12-21-1999)