(A) Must file. In order to appeal any assessment, determination or denial of refund of tax, the taxpayer must file a petition for administrative appeal with the York Area Tax Bureau.
(B) Petitions. All petitions shall be mailed or delivered to: York Area Tax Bureau, 1415 North Duke Street, York, PA 17404.
(1) Petitions for administrative appeal. Petitions shall be in writing on a form substantially similar to that attached as an addendum. A petition is timely filed if the envelope 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. If hand delivered, a petition will be deemed to be filed on the date received at the address shown above.
(2) Contents of petition (or administrative appeal). Petitions shall:
(a) State the name, address and telephone number of the taxpayer and taxpayer’s authorized representative (if any);
(b) Identify the tax and tax period(s) to which the petition pertains;
(c) State the amount of tax appealed and the legal basis for the appeal (i.e., state how or why the assessment is incorrect; or why a refund request should have been granted);
(d) Provide copies of all supporting documentation and calculations;
(e) State whether a hearing is requested; and
(f) Certify under penalty of perjury that the facts in the petition are true and correct and that the petition is not filed for purposes of delay.
(C) Deadlines for filing petition for administrative appeal.
(1) Refund petitions shall be filed within three years after the due date for filing the report as extended, or one year after actual payment of an eligible tax, whichever is later. If no report is required, the petition shall be filed within three years after the due date for payment of the tax or within one year after actual payment, whichever is later.
(2) Petitions for reassessment of tax shall be filed within 90 days of the date of the assessment notice.
(D) Administrative appeals process and procedure.
(1) Generally. Upon receipt of a timely filed petition for administrative appeal, the Tax Collector will:
(a) Promptly schedule a hearing if a hearing has been requested by the taxpayer (if a hearing is not requested, the petition will be determined on the record before the hearing officer);
(b) Provide the taxpayer with a notice of hearing (setting forth the time, date and location of the hearing); and
(c) Forward the taxpayer’s petition to an administrative hearing officer appointed by the borough. Unless the date of the hearing is agreed upon by all parties, the Tax Collector shall give at least seven days’ written notice of the hearing to all parties.
(2) Hearings. Hearings will be held at the Borough Municipal Building, unless otherwise directed by the hearing officer. Hearings will be informal in nature and technical rules of evidence will not be applicable.
(a) Representation. Taxpayers may appear before the administrative hearing officer with or without benefit of representation. Any person seeking to represent a taxpayer at the hearing must first be so authorized by the taxpayer in writing. A taxpayer’s representative need not be a licensed professional, but should be familiar with the tax ordinance, these regulations and the facts of the case.
(b) Presentation of evidence. Evidence may be submitted and considered which possesses probative value commonly accepted by reasonably prudent persons in the conduct of their affairs. Unless waived by the parties, testimony shall be under oath or affirmation, administered by the hearing officer. Copies or photographs of all records and other exhibits shall be provided to all parties and to the hearing officer. Any party may have a recording or a transcript made of the hearing at the party’s expense.
(c) Failure to appear. The hearing may proceed in the absence of any party who fails to appear, after notice, but the hearing officer’s decision shall not be based solely upon the failure of a party to appear.
(3) Hearing officer’s decision. After the conclusion of the hearing, the hearing officer shall issue a written decision to the parties. The decision shall be issued within 60 days of the filing of the petition, unless both parties waive the 60-day deadline. The decision is timely issued so long as it is mailed, faxed, emailed or otherwise transmitted to the parties on or before the deadline.
(Ord. 2015-5, passed 4-28-2015)