Source: https://ecode360.com/14814099
Timestamp: 2018-08-19 01:31:54
Document Index: 352312575

Matched Legal Cases: ['§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 315', '§ 806', '§ 4904']

Township of Crescent, PA Taxpayer's Bill of Rights
Ch 142 Secretary-Manager
§ 315.01 Eligible taxes.
§ 315.02 Time periods for taxpayer responses.
§ 315.03 Prior year returns.
§ 315.04 Federal tax information.
§ 315.05 Refunds on overpayments of tax.
§ 315.06 Notices of underpayment of tax.
§ 315.07 Taxpayers' appeal petitions.
§ 315.08 Administrative appeals process.
§ 315.09 General rules governing the administrative appeal.
§ 315.10 The administrative appeal hearing.
§ 315.11 Appeals to court.
§ 315.12 Review of a taxpayer's books or records.
§ 315.13 Taxpayer complaints.
§ 315.14 Confidentiality of tax information.
§ 315.15 Enforcement methods.
§ 315.16 Abatement of certain interest and penalty.
§ 315.17 Installment agreements.
§ 315.18 Information.
Ch 447 Storm Sewers Operation and Maintenance
Chapter 315: Taxpayer's Bill of Rights
Treasurer — See Ch. 146.
Tax Collector — See Ch. 148.
Earned income tax — See Ch. 320.
Local services tax — See Ch. 340.
Realty transfer — See Ch. 350.
Amusement device tax — See Ch. 380.
Chapter 315 : Taxpayer's Bill of Rights
[Ord. No. 454, passed 2-10-1999]
The imposition, collection and enforcement of the following taxes levied by the Township are subject to the rules contained herein:
Earned income tax;
Per capita tax;
Occupational privilege tax;
Realty transfer tax; and
Amusement device tax.
The rules set forth herein do not apply to real estate taxes except for the provisions relating to interest on refunds and realty transfer tax.
Taxpayers shall have a minimum of 30 calendar days from the mailing date of requests for information from the Township to respond to such requests.
Upon a written application for a reasonable extension of time to respond to a request for information, the Township shall grant an extension for good cause. (The Township will notify the taxpayer of the procedure to obtain an extension in the initial request for information.)
No action will be taken for the tax year in question until expiration of the response period, including any extension thereof.
The Township may request information regarding taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the notice.
The Township may make such additional reasonable requests for information as necessary to determine if the taxpayer has failed to file a return, under reported income or failed to pay a tax for one or more of the tax periods covered by the initial request. Any such additional request shall provide the taxpayer with 30 days to respond and provide the taxpayer with a procedure to obtain an extension of such thirty-day period for good cause.
A taxpayer may be required to provide copies of the taxpayer's federal individual income tax return when the Township can show that the federal tax information is reasonably necessary for the enforcement or collection of an eligible tax and the information is not available from other sources or the Department of Revenue of the Commonwealth of Pennsylvania.
A taxpayer may file a written request for a refund or credit of an eligible tax with the Township. The request shall be filed within three years of the due date of such taxpayer's tax return to the Township (the "return") (as extended) or one year after actual payment of the eligible tax, whichever is later.
If no return is required, the written request shall be made within three years after the due date for payment of the eligible tax or within one year after actual payment of the eligible tax, whichever is later.
Any written document (including a return) filed with the Township showing an overpayment of tax shall be construed as a request for a cash refund unless otherwise indicated.
Any request for a refund of an overpayment of tax shall not be considered a petition for an administrative appeal nor preclude a taxpayer from filing a petition for an administrative appeal.
With certain exceptions, interest on overpayments will bear simple interest from the date of overpayment until the date of resolution. The interest rate will be determined in accordance with state law [simple interest at the same rate as the commonwealth is required to pay pursuant to Section 806.1 of the Fiscal Code (71 P.S. § 806. 1)]
The Township shall notify a taxpayer in writing of its basis for the determination of any underpayment of an eligible tax. This notice shall include the following:
The tax period for which the underpayment is asserted;
The amount of the underpayment for each subject tax period;
The legal basis upon which the Township is relying to make the underpayment assessment; and
An itemization of the revisions made by the Township to a return or report filed that results in the assessment of an underpayment.
Taxpayers may appeal an assessment of an underpayment of an eligible tax or the determination of a refund of an eligible tax. To effect an appeal, the taxpayer must file a petition for administrative appeal with the Township. All petitions for administrative appeal shall be mailed to or delivered to:
Township of Crescent
c/o Township Secretary
Spring Run Road and McGovern Boulevard
Glenwillard, PA 15046
Guidelines with respect to the form and content of petitions, and the practice and procedure for administrative appeals may be obtained in person or through the mail at the above address, or by calling the Township Secretary at (724) 457-8100 during the hours of 9:30 a.m. to 4:30 p.m.
Refund petitions shall be filed within three years after the due date for filing the return (as extended) or one year after actual payment of an eligible tax, whichever is later. If no return is required, a refund petition shall be filed within three years after the due date for payment of an eligible tax or one year after actual payment, whichever is later.
Petitions contesting an assessment of an underpayment of an eligible tax shall be filed within 90 days of the date of the assessment notice.
A petition for administrative appeal shall be in writing and shall provide the following:
The name and address of the taxpayer;
Specific identification of tax for which a refund is sought or which is being appealed;
The factual and legal basis upon which the petition is based;
An affidavit of the taxpayer attesting that the information contained in the petition is true and correct to the best of the taxpayer's knowledge, information and belief and that the taxpayer further understands that any false statement contained in the petition is subject to the penalties of 18 Pa. C.S.A. § 4904, relating to unsworn falsification to authorities.
A taxpayer shall have the right to administratively appeal the Township's adverse initial decision with respect to any assessment of an underpayment of an eligible tax or the denial of a request for a refund.
All appeals of the Township's adverse decision with respect to an underpayment of an eligible tax or the denial of a request for a refund shall be made to a hearing officer appointed by the Board of Commissioners of Crescent Township by resolution (the "Hearing Officer").
The administrative appeal afforded under this chapter shall not be governed by 2 Pa. C.S. Ch. 5, Subch. B (relating to practice and procedures of local agencies) or 7 Subch. B (relating to judicial review of local agency action) (collectively the "Local Agency Law").
All forms to be used for and during the administrative appeal shall be those forms described in this chapter.
The due date for all filings to be made with respect to this administrative appeal shall be those dates provided for in this chapter.
A petition for administrative appeal shall be considered timely filed if the letter 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. For all other purposes, a petition for administrative appeal will be deemed to be filed on the date received in the Township office.
All hearings shall be informal in nature. Neither the technical rules of evidence nor the Local Agency Law will be applicable. The Hearing Officer may administer an oath to witnesses and take testimony under oath.
All information provided by the taxpayer prior to the hearing shall be provided to the Hearing Officer.
All hearings will be scheduled by and through the Township Secretary and the hearing date shall not be sooner than 10 days nor later than 30 days after receipt of the petition.
All hearings will be held at the Township offices.
A notice setting forth the date and location of the hearing, as well as the name and address of the Hearing Officer, shall be sent to the taxpayer as soon as possible after the Township's receipt of the taxpayer's petition of an administrative appeal.
No stenographic record of a hearing will be made unless a party so requesting agrees to pay for the cost of a stenographer and the party's copy of the record.
The taxpayer may represent himself/herself or may be represented by another person. A taxpayer may be represented only by a person possessing appropriate education, training or experience to represent taxpayers in tax appeals. A representative need not be an attorney nor a certified public accountant. A taxpayer must authorize a representative in writing. Representations made on behalf of the taxpayer by an authorized representative will be binding on the taxpayer.
Any information to be sent to the taxpayer may be sent to the authorized representative of the taxpayer and any information or notice shall have the same effect as if given to the taxpayer. Any action taken by the authorized representative shall have the same force and effect as if taken by the taxpayer.
The taxpayer may present any reasonable evidence of a relatively probative value and shall provide one or more copies of all documentation to the Hearing Officer. The taxpayer shall bear the burden of proof on all issues presented to the Hearing Officer at the hearing or set forth in the taxpayer's petition for administrative appeal.
A taxpayer and the Township may present witnesses. All witnesses shall be subject to cross-examination and examination by the Hearing Officer and/or by the opposing party.
A hearing may be continued upon the request of the taxpayer. If a hearing is continued at the request of a taxpayer, the sixty-day period provided for in the Hearing Officer's written decision shall not begin until the conclusion of such continued hearing.
The Hearing Officer may use any relevant information provided at the hearing or for use at a hearing deemed necessary to make a decision.
In the event a taxpayer files a petition for administrative appeal but does not request a hearing before the Hearing Officer, the Hearing Officer shall decide the issues raised in the taxpayer's petition for administrative review based on the taxpayer's written submission.
The Hearing Officer's written decision with respect to a taxpayer's appeal shall be issued and mailed to the taxpayer within 60 days of the date of the conclusion (including extensions) of the hearing or, in the event the Hearing Officer is making a determination based only upon the written submission of the taxpayer, shall be issued in writing within 60 days of receipt of a complete and accurate petition. Failure to issue a decision within this time period shall result in the taxpayer's petition being granted.
All decisions by the Hearing Officer will contain a written explanation for the granting of the denial, in whole or in part, of the taxpayer's petition and shall be mailed to the taxpayer's or the taxpayer's representative's last known address.
All financial or other information obtained from the taxpayer by the Hearing Officer and his/her employees or representatives shall be treated as confidential information.
Any appeal taken from the decision of the Hearing Officer shall be filed in the appropriate County Court of Common Pleas within 30 days of receipt of the decision.
Any taxpayer receiving an adverse decision by the Hearing Officer who has a direct interest in such decision has a right to appeal to the Court of Common Pleas of Allegheny County within 30 days of the date of such adverse decision.
The taxpayer shall have the following rights when the Township reviews a taxpayer's books and records during an audit or the administrative review:
The Township will provide the taxpayer with a complete explanation of the audit/review process as it relates to that taxpayer and its rights during the process.
The Township will prepare a written basis of the assessment of any tax liability determined during the audit/review.
The Township will explain a taxpayer's right to appeal the assessment of any tax liability determined during the audit/review.
The Township will conduct a post audit conference at which a representative will explain the audit/review findings and make recommendations on how to correct any areas of noncompliance.
The Township will process the audit/review in a timely manner.
All taxpayer complaints regarding the matters addressed in this chapter shall be made in writing and addressed to:
The Township shall designate one or more individuals to coordinate such complaints, and such individual or individuals shall facilitate the resolution of the complaint.
Information obtained by the Township from any audit, return, report, investigation, hearing or similar action or proceeding (collectively a "proceeding") shall be confidential. It is unlawful, except for official purposes or as provided by law, for the Township to divulge or make known in any manner any information obtained in any proceeding to any person; to permit any confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person; or, to print, publish or make known in any manner any confidential tax information.
If a taxpayer has not paid a tax liability determined to be due and the taxpayer has not filed a timely appeal with respect to that liability, the Township may take any of the following actions to facilitate collection of the subject liability:
Contact a delinquent taxpayer and attempt to resolve the liability through payment in full, a payment plan, or a compromise with respect to the liability or the payment.
Employ private collection agencies to collect delinquent taxes.
Audit the delinquent taxpayer.
File a lien against the taxpayer, and in some cases, the person responsible for payment of the delinquent tax.
File suit against the delinquent taxpayer in the Court of Common Pleas of Allegheny County or in the office of a district justice having jurisdiction.
Execute and sell the taxpayer's real estate or personal property, based on a lien or judgment obtained through appropriate legal proceedings, and attach wages in accordance with law.
Investigate and advance or have advanced through the Court of Common Pleas actions against a delinquent taxpayer violating criminal statutes.
The Township may, in its discretion, abate all or any part of any interest or penalty charged or assessed on any underpayment of tax for any period where:
The underpayment was due, or attributable to, in whole or in part, any error or delay by the Township in the performance of a ministerial act. Such error or delay due or attributable to a ministerial act shall only be taken in account if no significant aspect of the error or delay is attributed to the taxpayer.
The underpayment is due or attributable to an officer, employee or agent of the Township being erroneous or dilatory in the performance of a ministerial act.
The Township shall abate any interest or penalty charged or assessed on any underpayment of tax that is due or attributable to any erroneous advice furnished to the taxpayer, in writing, by an officer, employee or agent of the Township acting in the officer's, employee's or agent's official capacity where:
The written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer; and
The interest or penalty did not result from a failure by the taxpayer to provide adequate or accurate information.
The Township, in its sole and absolute discretion, may enter into a written agreement with a taxpayer for installment payments of any eligible tax. Any such installment agreement may also be altered, modified or terminated by the Township, in its sole and absolute discretion, where:
Information provided to the Township prior to the date of the agreement was inaccurate or incomplete; or
The Township believes that collection of any eligible tax under the agreement is in jeopardy; or
The Township finds that the financial condition of the taxpayer has significantly changed; and
Notice of the Township's finding is provided to the taxpayer no later than 30 days prior to the date of such action; and
The notice contains the reasons why the Township believes a significant change has occurred;
The taxpayer fails to:
Pay any installment at the time the installment is due;
Pay any other tax liability at the time the liability is due; or
Provide a financial condition update as requested by the Township.
A taxpayer may pre-pay in whole or in part any eligible tax under any agreement with the Township.
Information pertaining to the Local Taxpayer Bill of Rights can be obtained by contacting during the business hours of 9:30 a.m. to 4:30 p.m.:
225 Spring Run Road