(A) Generally. Every taxpayer is obligated to pay all taxes levied by the borough to which the taxpayer is subject. When taxes are not paid or the borough has questions about whether a taxpayer has fulfilled all tax obligations, the borough has legal rights to enforce taxpayer obligations. In conjunction with taxpayer obligations and borough rights, the commonwealth has enacted a Local Taxpayers Bill of Rights which grants legal rights to taxpayers, and creates obligations for municipalities so that equity and fairness control how boroughs collect taxes. This document is the borough disclosure statement required by the Bill of Rights. This document is merely a summary of rights. For a complete statement of rights and the obligations of the borough, see 53 Pa.C.S. § 8401 Subch. C.
(B) Applicability/eligible taxes.
(1) This disclosure statement applies to eligible taxes levied by the borough. For this purpose, eligible taxes include any tax levied by the borough other than the real estate tax. This disclosure statement does not apply to real estate taxes.
(2) The specific eligible taxes levied by the borough are:
(a) Occupation, occupation assessment or occupation privilege tax;
(b) Per capita tax; and
(c) Earned income tax.
(3) Unless expressly provided in the local Taxpayers Bill of Rights, the failure of any borough representative to comply with any provision of this disclosure statement, related regulations or the Local Taxpayers Bill of Rights will not excuse the taxpayer from paying the taxes owed.
(C) Taxpayer rights and borough obligations when the borough requests information or audits taxpayer records.
(1) Minimum time period for taxpayer response.
(a) The taxpayer has 30 calendar days from the mailing date to respond to the borough requests for tax information.
(b) Upon written request, the borough will grant reasonable time extension for good cause.
(c) The borough will notify the taxpayer of the procedures to obtain an extension in its initial request for tax information.
(2) Request for prior year returns.
(a) An initial borough request may cover only taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the request.
(b) The borough may make a subsequent request relating to other taxes or returns if, after the initial request, the borough determines that the taxpayer failed to file a tax return, underreported income or failed to pay a tax for one or more of the tax periods covered by the initial request.
(3) Use of federal tax information. The borough may require a taxpayer to provide copies of federal tax returns if the borough shows that the information is reasonably necessary for enforcement or collection of a tax and the information is not available from the Pennsylvania Department of Revenue or other sources.
(D) Tax overpayment refunds. A taxpayer may file a written request with the borough for a refund or credit. The filing of a written request will not preclude a taxpayer from later filing a tax appeal petition as discussed below. The request must be made within three years of the due date for filing the return or one year after payment of the tax, whichever is later. If no return is required, the request must be made within three years after the payment due date, or within one year after payment, whichever is later. A tax return filed by the taxpayer showing a tax overpayment will be considered a written request for a cash refund unless the return indicates otherwise. If the taxpayer pays a tax as a result of receiving a notice of underpayment, the taxpayer must file a written request for a refund within one year of the payment date. Subject to certain exceptions, the borough will pay interest, at a rate determined pursuant to state law, from the date of overpayment until the date of resolution.
(E) Tax assessment/underpayment/required notice. The borough must notify the taxpayer in writing of the basis for any underpayment determined by the borough.
(F) Tax appeals.
(1) Tax appeal petitions.
(a) To appeal a tax assessment or denial of a refund request, the taxpayer must file a tax appeal petition with the borough. The petition must be mailed or delivered to the attention of the Secretary/Treasurer at the following address:
Tatamy Borough |
P.O. Box 218 |
Tatamy, Pennsylvania 18085 |
(b) Tax appeal petitions requesting a refund must be filed within the time set forth in division (D) above.
(c) Tax appeal petitions appealing a tax assessment or notice of underpayment must be filed within 90 days after the date of the tax assessment or underpayment notice.
(d) Regulations regarding the form and content of petitions, as well as practice and procedure for tax appeals may be obtained in person, or by mailing a request to the above address, or by calling the Borough (610)252-7123 during the hours of 2:15 p.m. to 5:00 p.m. on Monday, Tuesday, Thursday and Friday.
(2) Borough decision.
(a) The borough will issue a decision on tax appeal petitions within 60 days after receipt of a complete and accurate petition.
(b) If the petition was complete and accurate when filed, the borough’s failure to render a decision within 60 days will result in the petition being deem approved.
(3) Appeals to court.
(a) Any person aggrieved by a decision of the borough who has a direct interest in the decision has the right to appeal to the county court of common pleas.
(b) Appeals to court must be filed with the court within 30 days after the date of the borough’s adverse decision.
(G) Borough enforcement procedures. Depending on the type of tax involved and the specific circumstances, if a taxpayer has not paid a tax liability determined to be due or which the borough has reason to believe might be due, possible borough enforcement options include:
(1) Inquiry by borough to taxpayer;
(2) Borough audit of taxpayer records;
(3) The borough may contact the taxpayer and attempt to resolve the liability through payment in full, an installment payment plan or compromise;
(4) The borough may employ private collection agencies to collect the tax. The borough may file a lien against the taxpayer, and in some cases, against an employer or other person responsible for payment of the tax. The borough may attach or require an employer to make reductions in the wages or earnings of the taxpayer;
(5) The borough may file suit against the taxpayer before a district justice or in the county court of common pleas;
(6) The borough may execute and attach taxpayer bank accounts, sell taxpayer vehicles, other personal property or real estate, based on a judgment or lien obtained through legal proceedings; and
(7) The borough may seek criminal prosecution of the taxpayer.
(H) Tax information confidentiality. Information gained by the borough as the result of any audit, return, report, investigation, hearing or verification shall be confidential. However, confidentiality will not preclude disclosure for official purposes, whether in connection with legal proceedings or otherwise, and will not preclude disclosure to the extent required by any applicable law.
(I) Taxpayer complaints. If a taxpayer has a complaint about a borough action relating to taxes, the Borough Secretary/Treasurer may be contacted in writing at P.O. Box 218, Tatamy, Pennsylvania 18085 or another person designated by the borough will facilitate resolution of the complaint by working with the appropriate borough personnel.
(Ord. 183, passed 5-3-1999)