reglab/housing_qa huggingface dataset:
53 PA Cons Stat § 8422 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8422 - Definitions

§ 8422. Definitions.  The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:  "Assessment." The determination by a local taxing authority of the amount of underpayment by a taxpayer.  "Board." A board of local tax appeals established under section 8430 (relating to administrative appeals).  "Eligible tax." Any of the following, including interest and penalty provided by law, when levied by a political subdivision: (1) Any tax authorized or permitted under the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act. (2) Any per capita tax levied under any act. (3) Any occupation, occupation assessment or occupation privilege tax levied under any act. (4) Any tax on income levied under any act. (5) Any tax measured by gross receipts levied under any act. (6) Any tax on a privilege levied under any act. (7) Any tax on amusements or admissions levied under any act. (8) Any tax on earned income and net profits.  "Governing body." A city council, borough council, incorporated town council, board of township commissioners, board of township supervisors, a governing council of a home rule municipality or optional plan municipality, a governing council of any similar general purpose unit of government which may hereafter be created by statute or a board of school directors of a school district.  "Local taxing authority." A political subdivision levying an eligible tax. The term shall include any officer, agent, agency, clerk, income tax officer, collector, employee or other person to whom the governing body has assigned responsibility for the audit, assessment, determination or administration of an eligible tax. The term shall not include a tax collector or collection agency who has no authority to audit a taxpayer or determine the amount of an eligible tax or whose only responsibility is to collect an eligible tax on behalf of the governing body.  "Overpayment." Any payment of tax which is determined in the manner provided by law not to be legally due.  "Taxpayer." An individual, partnership, association, corporation, limited liability company, estate, trust, trustee, fiduciary or any other entity subject to or claiming exemption from any eligible tax or under a duty to perform an act for itself or for another under or pursuant to the authority of an act providing for an eligible tax.  "Underpayment." The amount or portion of any tax determined to be legally due in the manner provided by law for which payment or remittance has not been made.  "Voluntary payment." A payment of an eligible tax made pursuant to the free will of the taxpayer. The term does not include a payment made as a result of distraint or levy or pursuant to a legal proceeding in which the local taxing authority is seeking to collect its delinquent taxes or file a claim therefor.
53 PA Cons Stat § 8423 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8423 - Disclosure statement

§ 8423. Disclosure statement.   (a) Contents.--The local taxing authority shall prepare a statement which sets forth the following in simple and nontechnical terms: (1) The rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer's books or records. (2) The administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority. (3) The procedure for filing and processing refund claims and taxpayer complaints. (4) The enforcement procedures.  (b) Distribution.--The local taxing authority shall notify any taxpayer contacted regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of the statement under subsection (a). The local taxing authority shall make copies of the statement available to taxpayers upon request at no charge to the taxpayer, including mailing costs. The notification shall be stated as follows: You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes by calling (name of local taxing authority) at (telephone number) during the hours of (hours of operation).
53 PA Cons Stat § 8424 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8424 - Requirements for requests

§ 8424. Requirements for requests.   (a) Minimum time periods for taxpayer response.--  (1) The taxpayer shall have at least 30 calendar days from the mailing date to respond to requests for information by a local taxing authority. The local taxing authority shall grant additional reasonable extensions upon application for good cause. (2) The local taxing authority shall notify the taxpayer of the procedures to obtain an extension in its initial request. (3) A local taxing authority shall take no lawful action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.  (b) Requests for prior year returns.--  (1) Except as provided in paragraph (2), an initial inquiry by a local taxing authority regarding a taxpayer's compliance with any eligible tax may include 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. (2) A local taxing authority may make a subsequent request for a tax return or supporting information if, after the initial request, the local taxing authority 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. This subsection shall not apply if the local taxing authority has sufficient information to indicate that the taxpayer failed to file a required return or pay an eligible tax which was due more than three years prior to the date of the notice.  (c) Use of Federal tax information.--A local taxing authority may require a taxpayer to provide copies of the taxpayer's Federal individual income tax return if the local taxing authority can demonstrate 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 available sources or the Department of Revenue.
53 PA Cons Stat § 8425 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8425 - Refunds of overpayments

§ 8425. Refunds of overpayments.   (a) General rule.--A taxpayer who has paid an eligible tax to a local taxing authority may file a written request with the local taxing authority for refund or credit of the eligible tax. A request for refund shall be made within three years of the due date for filing the report as extended or one year after actual payment of the eligible tax, whichever is later. If no report is required, the 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. (1) For purposes of this section, a tax return filed by the taxpayer with the local taxing authority showing an overpayment of tax shall be deemed to be a written request for a cash refund unless otherwise indicated on the tax return. (2) A request for refund under this section shall not be considered a petition under section 8430 (relating to administrative appeals) and shall not preclude a taxpayer from submitting a petition under section 8431 (relating to petitions).  (b) Notice of underpayment.--For amounts paid as a result of a notice asserting or informing a taxpayer of an underpayment, a written request for refund shall be filed with the local taxing authority within one year of the date of the payment.
53 PA Cons Stat § 8427 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8427 - Notice of basis of underpayment

§ 8427. Notice of basis of underpayment.  A local taxing authority shall notify the taxpayer in writing of the basis for any underpayment that the local taxing authority has determined to exist. The notification shall include: (1) The tax period or periods for which the underpayment is asserted. (2) The amount of the underpayment detailed by tax period. (3) The legal basis upon which the local taxing authority has relied to determine that an underpayment exists. (4) An itemization of the revisions made by the local taxing authority to a return or report filed by the taxpayer that results in the determination that an underpayment exists.
53 PA Cons Stat § 8428 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8428 - Abatement of certain interest and penalty

§ 8428. Abatement of certain interest and penalty.   (a) Errors and delays.--In the case of any underpayment, the local taxing authority may abate all or any part of interest for any period for the following: (1) Any underpayment or tax finally determined to be due attributable in whole or in part to any error or delay by the local taxing authority in the performance of a ministerial act. For purposes of this paragraph, an error or delay shall be taken into account only if no significant aspect of the error or delay can be attributed to the taxpayer and after the local taxing authority has contacted the taxpayer in writing with respect to the underpayment of tax finally determined to be due or payable. (2) Any payment of a tax to the extent that any error or delay in the payment is attributable to an officer, employee or agent of the local taxing authority being erroneous or dilatory in performance of a ministerial act. The local taxing authority shall determine what constitutes timely performance of ministerial acts performed under this subchapter.  (b) Abatement due to erroneous written advice by local taxing authority.--  (1) The local taxing authority shall abate any portion of any penalty or excess interest attributable to erroneous advice furnished to the taxpayer in writing by an officer, employee or agent of the local taxing authority acting in the officer's, employee's or agent's official capacity if: (i) the written advice was reasonably relied upon by the taxpayer and was in response to specific written request of the taxpayer; and (ii) the portion of the penalty or addition to tax or excess interest did not result from a failure by the taxpayer to provide adequate or accurate information. (2) This subsection shall not be construed to require the local taxing authority to provide written advice to taxpayers.
53 PA Cons Stat § 8429 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8429 - Application of payments

§ 8429. Application of payments.  Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the local taxing authority as follows: (1) Tax. (2) Interest. (3) Penalty. (4) Any other fees or charges.
53 PA Cons Stat § 8430 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8430 - Administrative appeals

§ 8430. Administrative appeals.  A political subdivision levying an eligible tax shall establish an administrative process to receive and make determinations on petitions from taxpayers relating to the assessment, determination or refund of an eligible tax. The administrative process shall consist of any one of the following: (1) Review and decision or hearing and decision by a local tax appeals board appointed by the governing body. The board shall consist of at least three but not more than seven members. Qualifications for service on the board and compensation, if any, of the members shall be determined by the governing body. The governing body may enter into agreements with other political subdivisions to establish a joint local tax appeals board. (2) Review and decision by the governing body in executive session. (3) A hearing and decision by a hearing officer appointed by the governing body. The governing body shall determine the qualifications and compensation, if any, of the hearing officer. (4) An administrative review or appeal process existing on the effective date of this chapter that is substantially similar to the procedures in paragraph (1), (2) or (3).    Cross References. Section 8430 is referred to in sections 8422, 8425 of this title.
53 PA Cons Stat § 8431 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8431 - Petitions

§ 8431. Petitions.   (a) Filing.--A petition is 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. Deadlines for filing petitions are as follows: (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 an eligible tax or within one year after actual payment, whichever is later. (2) Petitions for reassessment of an eligible tax shall be filed within 90 days of the date of the assessment notice.  (b) Contents.--The governing body shall adopt regulations specifying the form and content of petitions, including the process and deadlines.    Cross References. Section 8431 is referred to in section 8425 of this title.
53 PA Cons Stat § 8432 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8432 - Practice and procedure

§ 8432. Practice and procedure.  Practice and procedure under this subchapter shall not be governed by 2 Pa.C.S. Chs. 5 Subch. B (relating to practice and procedure of local agencies) and 7 Subch. B (relating to judicial review of local agency action). The governing body shall adopt regulations governing practice and procedure under this subchapter.
53 PA Cons Stat § 8433 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8433 - Decisions

§ 8433. Decisions.  Decisions on petitions submitted under this subchapter shall be issued within 60 days of the date a complete and accurate petition is received. Failure to act within 60 days shall result in the petition being deemed approved.
53 PA Cons Stat § 8434 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8434 - Appeals

§ 8434. Appeals.  Any person aggrieved by a decision under this chapter who has a direct interest in the decision shall have the right to appeal to the court vested with the jurisdiction of local tax appeals by or pursuant to 42 Pa.C.S. (relating to judiciary and judicial procedure).
53 PA Cons Stat § 8435 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8435 - Equitable and legal principles to apply

§ 8435. Equitable and legal principles to apply.  Decisions under this chapter may be made according to principles of law and equity.
53 PA Cons Stat § 8436 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8436 - Installment agreements

§ 8436. Installment agreements.   (a) Authorization.--A local taxing authority may enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy liability for any eligible tax in installment payments if the local taxing authority determines that the agreement will facilitate collection.  (b) Extent to which agreements remain in effect.--  (1) Except as otherwise provided in this subsection, any agreement entered into by the local taxing authority under subsection (a) shall remain in effect for the term of the agreement. (2) The local taxing authority may terminate any prior agreement entered into under subsection (a) if: (i) information which the taxpayer provided to the local taxing authority prior to the date of the agreement was inaccurate or incomplete; or (ii) the local taxing authority believes that collection of any eligible tax under the agreement is in jeopardy. (3) If the local taxing authority finds that the financial condition of the taxpayer has significantly changed, the local taxing authority may alter, modify or terminate the agreement, but only if: (i) notice of the local taxing authority's finding is provided to the taxpayer no later than 30 days prior to the date of such action; and (ii) the notice contains the reasons why the local taxing authority believes a significant change has occurred. (4) The local taxing authority may alter, modify or terminate an agreement entered into by the local taxing authority under subsection (a) if the taxpayer fails to do any of the following: (i) Pay any installment at the time the installment is due under such agreement. (ii) Pay any other tax liability at the time the liability is due. (iii) Provide a financial condition update as requested by the local taxing authority.  (c) Prepayment permitted.--Nothing in this section shall prevent a taxpayer from prepaying in whole or in part any eligible tax under any agreement with the local taxing authority.
53 PA Cons Stat § 8437 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8437 - Confidentiality of tax information

§ 8437. Confidentiality of tax information.  Any information gained by a local taxing authority as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for any local taxing authority to: (1) Divulge or make known in any manner any confidential information gained in any return, investigation, hearing or verification to any person. (2) Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person. (3) Print, publish or make known in any manner any confidential tax information. An offense under this section is a misdemeanor of the third degree, and, upon conviction thereof, a fine of not more than $2,500 and costs, or a term of imprisonment for not more than one year, or both, may be imposed. If the offender is an officer or employee of the local taxing authority, the officer or employee shall be dismissed from office or discharged from employment.
53 PA Cons Stat § 8438 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 84 - General Provisions|Section 8438 - Taxes on real property

§ 8438. Taxes on real property.  Except as provided in section 8426 (relating to interest on overpayment), this subchapter shall not apply to any tax on real property.
53 PA Cons Stat § 8561 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 85 - Assessments of Persons and Property|Section 8561 - Scope of subchapter

§ 8561. Scope of subchapter.  This subchapter relates to assessments in cities and counties of the first class.
53 PA Cons Stat § 8562 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 85 - Assessments of Persons and Property|Section 8562 - Definitions

§ 8562. Definitions.  The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:  "Act 1939-404." The act of June 27, 1939 (P.L.1199, No.404), entitled "An act relating to the assessment of real and personal property and other subjects of taxation in counties of the first class; providing for the appointment of members of the board of revision of taxes by the judges of the courts of common pleas; providing for the appointment, by the board, of personal property assessors, real estate assessors and assistant real estate assessors, clerks and other employes; fixing the salaries of members of the board, assessors and assistant assessors, and providing for the payment of salaries and expenses from the county treasury; prescribing the powers and duties of the board and of the assessors, the time and manner of making assessments, of the revision and notice of assessments and of appeals therefrom; prescribing the records of assessments; and repealing existing laws."  "Assessment office." The office of property assessment in a city.  "Board." The board of revision of taxes or a successor body authorized by a city to determine assessment appeals in a city.  "City." A city of the first class.  "Common level ratio." The ratio of assessed value to market value as determined by the State Tax Equalization Board under the act of June 27, 1947 (P.L.1046, No.447), referred to as the State Tax Equalization Board Law.  "County." A county of the first class.  "Established predetermined ratio." The ratio of assessed value to market value established under Act 1939-404 and uniformly applied in determining assessed value in any year.  "Governing body." The governing body of a city.  "School district." A school district of the first class.   References in Text. The act of June 27, 1947 (P.L.1046, No.447), referred to as the State Tax Equalization Board Law, referred to in the def. of "common level ratio," was repealed by the act of April 18, 2013 (P.L.4, No.2). The subject matter is now contained in Chapter 15 of the act of June 27, 1996 (P.L.403, No.58), known as the Community and Economic Development Enhancement Act.
53 PA Cons Stat § 8564 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 85 - Assessments of Persons and Property|Section 8564 - Installment payments

§ 8564. Installment payments.  The governing body of a county of the first class may authorize the collection of a tax enumerated in section 201(a) of the act of May 22, 1933 (P.L.853, No.155), known as The General County Assessment Law, through periodic installment payments and may determine the frequency of and eligibility for the payments. (Dec. 18, 2013, P.L.1165, No.106, eff. 60 days)
53 PA Cons Stat § 8571 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 85 - Assessments of Persons and Property|Section 8571 - Short title of subchapter

§ 8571. Short title of subchapter.  This subchapter shall be known and may be cited as the Real Estate Tax Deferment Program Act.