(A) Examination of return.
(1) The Tax Collector shall examine every return as soon after filing as practical to determine the correct amount of tax according to the filing. If the Tax Collector finds that the amount of tax shown on the return is less than the correct amount, the Tax Collector shall notify the taxpayer in writing of the amount of the underpayment (deficiency) assessed. A notice of assessment, whether as a result of an examination of a return, as a result of an audit, or otherwise, shall be in writing and include:
(a) The tax period or periods for which the underpayment is asserted;
(b) The amount of the underpayment detailed by tax period;
(c) The legal basis upon which the borough has relied to determine that an underpayment exists;
(d) An itemization of the revisions made by the borough to a return filed by the taxpayer that result in the determination that an underpayment exists; and
(e) A copy of the borough’s local taxpayer’s bill of rights disclosure statement or a fair summary of the taxpayer’s rights and obligations under the local taxpayers bill of rights act, together with a reference to where the taxpayer can obtain a complete copy of the disclosure statement.
(2) If the Tax Collector finds that the tax that has been paid by the taxpayer is more than the correct amount, the Tax Collector shall credit the overpayment against any taxes owed by the taxpayer to the township and shall refund the difference to the taxpayer. Written notice of such action by the Tax Collector shall be provided to the taxpayer.
(B) No return filed. If a taxpayer fails to file any return of tax required to be filed, the Tax Collector may estimate from any available information, the taxpayer’s gross receipts and the tax due thereon, and notify the taxpayer in writing of the amount assessed against the taxpayer as a deficiency.
(Ord. 2015-5, passed 4-28-2015)