reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 603 - MARKET VALUE PROCEDURES › RECONCILIATION OF PROPERTY INVENTORIES › Section 603.21 - Field followup

Current through Register Vol. 54, No. 28, July 13, 2024
The Board will not accept certifications of taxable real
					 property inventories of county assessment boards without field followup. The
					 Board field staff reconciles each submitted inventory certification. These
					 reconciliations shall consist of analyses of assessment records in the various
					 county court houses and discussions with assessing officials. The following two
					 types of reconciliations are conducted:
(1) The first type of inventory
				  reconciliation shall consist of analyzing and tabulating taxable real property
				  assessments by use of property. These classifications shall include
				  residential, industrial, commercial, agricultural, vacant lots, land, mineral
				  resources, and the like. The sum of the various use-class assessments in each
				  school district and municipality shall agree with the total certified by the
				  county assessment board. The reasons for any discrepancies shall be ascertained
				  and necessary adjustments made. This reconciliation shall verify the county
				  assessment board certification, and shall provide aggregate assessment
				  inventories classified by use of property. This classification of inventories
				  by use is fundamental in the subsequent conversion to aggregate market
				  value.
(2) The second type of
				  inventory reconciliation shall consist of comparing each property assessment of
				  the current year with that of the previous year. This comparison shall reveal
				  the amount of change by class of property, the reason for the change, and
				  whether the change affects market value. This reconciliation shall verify the
				  county assessment board certification, update the classified inventory, and
				  ascertain those properties going on and off the tax assessment rolls.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 603 - MARKET VALUE PROCEDURES › ASSESSMENT-SALES RATIO STUDIES › Section 603.31 - Market value conversion indexes

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The basic data used in determining the
				  market value conversion indexes are real property transfers reported monthly by
				  the various counties. Reference should be made to Chapter 609 (relating to
				  duties and responsibilities of county officials).
(b) The conversion indexes may not include
				  transfers in which selling prices are not
bona fide
, such as
				  any of the following sales:
(1) Between
				  relatives.
(2) Between corporations
				  and affiliates.
(3) Sales involving
				  special reservations or agreements.
(4) Transfers motivated by special need or
				  speculation.
(5) Transfers with
				  personal property involved in the consideration.
(6) Sales involving charitable, religious, or
				  governmental organizations.
(7)
				  Forced sales.
(8) Other transfers
				  with circumstances that knowingly would distort selling prices.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 603 - MARKET VALUE PROCEDURES › SUPPLEMENTAL APPRAISAL DATA › Section 603.41 - Personnel and independent data

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Independent appraisal data or other relevant information whenever available
				  shall be collected and considered.
(b) In particular problem areas where
				  property transfers may be inadequate selected personnel shall obtain appraisal
				  samples of properties to supplement sales samples. By necessity, these
				  supplemental studies shall be conducted within limits of available funds and
				  personnel.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 603 - MARKET VALUE PROCEDURES › CONVERSION TO AGGREGATE MARKET VALUE › Section 603.51 - Computation procedure

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If the
				  aggregate inventories of taxable real property in terms of assessments by use
				  type of property, and the respective converting assessment-sales ratios is
				  ascertained, the final conversion phase shall be converting aggregate
				  assessments into aggregate market values. The mechanics of this final phase is
				  illustrated by the following hypothetical example:
TAXABLE REAL PROPERTY X SCHOOL DISTRICT
					 1967
PropertyType
Aggregate
								inventory (County Assessed Valuation) (in
								dollars)
Converting Assessment-Sales Ratio (in
								percentage)
Aggregate Sales Value (in
								dollars)
Land and Improvements:
Residential
10,000,000
33
30,000,000
Industrial
1,000,000
25
4,000,000
Commercial
5,000,000
50
10,000,000
Land Only:
Lots
200,000
20
1,000,000
Waste Land
50,000
20
250,000
____________
____________
Total
16,250,000
45,250,000
(b)
				  It should be noted that in the residential classification in subsection (a),
				  sales indicate on an average, dwellings are assessed at 1/3 of
bona
				  fide
selling prices. Thus, if the $10,000,00 aggregate residential
				  assessments represent 33 1/3% of aggregate market value, aggregate market value
				  is $30,000,000.
(c) To further
				  guarantee conservatism and realism, the total aggregate sales value in
				  subsection (a) is subjected to a Statewide uniform discount in determining
				  aggregate market value.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › INFORMAL HEARINGS › Section 605.11 - Requests or order for informal hearing

Current through Register Vol. 54, No. 28, July 13, 2024
A school district not having filed formal objections may
					 request an informal hearing. If formal objections have been filed, the Board
					 may request an informal hearing. A school district that has filed formal
					 objections may refuse the informal hearing and proceed directly to a formal
					 hearing.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › INFORMAL HEARINGS › Section 605.12 - Description of and representation in informal hearings

Current through Register Vol. 54, No. 28, July 13, 2024
Informal hearings shall consist of open discussions between
					 representatives of school districts and the Board. School officials or legal
					 counsel may represent school districts.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › INFORMAL HEARINGS › Section 605.13 - Evidence and questioning

Current through Register Vol. 54, No. 28, July 13, 2024
School districts may present exhibits and ask reasonable
					 questions relevant to the market value in question. The Board will attempt to
					 answer the questions. Districts may offer evidence as may tend to prove error
					 or unreasonableness on the part of the Board.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › INFORMAL HEARINGS › Section 605.15 - Decisions

Current through Register Vol. 54, No. 28, July 13, 2024
Following informal hearings, the Board will make its
					 decision adjusting or sustaining the market values. The decision may not affect
					 the right of a school district to a subsequent formal
					 hearing.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FILING FORMAL OBJECTIONS › Section 605.21 - Procedure generally

Current through Register Vol. 54, No. 28, July 13, 2024
If a school district elects to formally file objections to
					 the findings and conclusions of the Board under section 13 of the act
					 (72
					 P. S. §
											4656.13), the objections shall
					 be filed under oath, in writing, in the office of the State Tax Equalization
					 Board, Post Office Box 1294, Harrisburg, Pennsylvania 17108, on or before
					 October 1 and not thereafter, except upon cause shown and in the discretion of
					 the Board, of the year in which the certification was made in compliance with
					 sections 7(3) and 12 of the act (72 P. S. §§
											4656.7(3) and
					 4656.12).
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FILING FORMAL OBJECTIONS › Section 605.22 - Statement of objections

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a
				  school district elects to formally file objections, the statement of objections
				  shall be filed in duplicate and contain the following information in the
				  following order:
(1) The name and mailing
				  address of the school district and county in which it is located.
(2) A detailed statement of the
				  objections.
(3) A summary of the
				  facts upon which the school district bases each objection.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FILING FORMAL OBJECTIONS › Section 605.23 - Schedule of hearing

Current through Register Vol. 54, No. 28, July 13, 2024
Upon receipt of the statement of objections, properly
					 prepared and filed, the Board will schedule a hearing and notify the school
					 district as to the time and place of the hearing.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.31 - Evidence and record generally

Current through Register Vol. 54, No. 28, July 13, 2024
Formal hearings will be conducted by the Board under
					 reasonable, but not strict rules of evidence. Testimony will be taken under
					 oath and a stenographic record will be made of the entire
					 proceedings.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.32 - Briefs

Current through Register Vol. 54, No. 28, July 13, 2024
Briefs may be submitted either prior to or within the
					 reasonable time after hearing as may be determined by the
					 Board.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.34 - Burden

Current through Register Vol. 54, No. 28, July 13, 2024
The burden of going forward with the evidence is upon the
					 Board by statute. School districts may present evidence, but are not obligated
					 to do so.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.35 - Examination of witnesses

Current through Register Vol. 54, No. 28, July 13, 2024
Examination of witnesses by members of the Board may occur
					 at any time during any stage of the proceedings for the purpose of clarifying
					 or explaining any point.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.36 - Examination of Board members

Current through Register Vol. 54, No. 28, July 13, 2024
Board members may, at the request of school districts or
					 counsel, subject themselves to examination, in which case school officials
					 shall be expected to subject themselves to examination, notwithstanding that
					 they may have elected not to present other evidence at the
					 hearing.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.38 - Recall of witnesses

Current through Register Vol. 54, No. 28, July 13, 2024
Witnesses may be recalled by school districts or the Board
					 on any point that the Board may believe to have been insufficiently
					 covered.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.39 - Costs

Current through Register Vol. 54, No. 28, July 13, 2024
The costs of taking the stenographic record will be borne
					 by the Board. Transcripts of the record may be obtained upon the request and at
					 the expense of the school district.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.40 - Adjudications

Current through Register Vol. 54, No. 28, July 13, 2024
Findings of fact and conclusions of the Board, based on
					 formal hearing, will be made in writing and copies of the same sent to the
					 school district and its legal counsel.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › FORMAL HEARINGS › Section 605.41 - Rehearing

Current through Register Vol. 54, No. 28, July 13, 2024
Rehearing may be granted for the purpose of receiving
					 additional evidence, but only in the discretion of the Board and upon request.
					 The same rule applies to continuances after commencement of
					 hearings.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 605 - HEARING AND APPEAL PROCEDURES › APPEAL FROM DECISIONS › Section 605.51 - Generally

Current through Register Vol. 54, No. 28, July 13, 2024
School districts may appeal Board decisions to the Court of
					 Common Pleas of Dauphin County on the issue of whether the decision is
					 arbitrary, capricious and an abuse of discretion. The appeal shall be
					 restricted to school districts wherein the increase in market value exceeds 10%
					 over the previous year, excluding additional properties theretofore not
					 included on the county assessment rolls.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 607 - PROJECT 70 PROCEDURES FOR REQUESTING IN LIEU OF TAX PAYMENTS › GENERAL PROVISIONS › Section 607.1 - Purpose

Current through Register Vol. 54, No. 28, July 13, 2024
If Project 70 property is acquired by this Commonwealth it
					 reduces the tax base of the particular political subdivision or school
					 district. To compensate for this loss the General Assembly of the Commonwealth
					 has provided for in lieu of tax payments. Local government requests for such in
					 lieu of tax payments shall be initiated through the Board and thus to the
					 Department of Environmental Resources Waters of the Commonwealth for
					 determining the actual in lieu of tax payments, as provided in section 19 of
					 the act (72 P. S. §
											3946.19).
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 607 - PROJECT 70 PROCEDURES FOR REQUESTING IN LIEU OF TAX PAYMENTS › GENERAL PROVISIONS › Section 607.2 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
					 have the following meanings, unless the context clearly indicates otherwise:
Act
-The act of June 22, 1964 (P. L. 131,
					 No. 8) (72 P. S. §§
											3946.1-3946.22).
Project 70 Land Acquisition and Borrowing
					 Act
-The act of June 22, 1964 (P. L. 131, No. 8) (72 P. S. §§
											3946.1-3946.22).
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 607 - PROJECT 70 PROCEDURES FOR REQUESTING IN LIEU OF TAX PAYMENTS › LOCAL GOVERNMENT PROCEDURES IN SUBMITTING REQUESTS › Section 607.11 - Submission of resolution of taxing body

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each local taxing body shall request the
				  required Project 70 market value certifications by submitting to the State Tax
				  Equalization Board, Box 1294, Harrisburg, Pennsylvania 17108, in duplicate, the
				  resolution of the taxing body affirming such request.
(b) This resolution shall include the
				  following information:
(1) The name of the
				  local taxing body making the request, such as the board of county
				  commissioners, township commissioners, township supervisors, school directors,
				  city, borough or town council.
(2)
				  The date, grantor, identification, location, acres and county assessed
				  valuation of each parcel of property acquired by the Commonwealth.
(3) The year of the county tax assessment
				  rolls in which the acquired property was first removed from the tax
				  rolls.
(4) The county assessed
				  valuation of the remaining taxable real estate base of the political
				  subdivision or school district making the request.
(5) The real property tax millage rate of the
				  taxing body for the year property was removed from the tax
				  rolls.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 609 - DUTIES AND RESPONSIBILITIES OF COUNTY OFFICIALS › GENERAL PROVISIONS › Section 609.1 - Scope and applicability

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Boards of county commissioners, county assessment boards and recorders of deeds
				  shall have specific responsibilities for submitting basic
				  information.
(b) The Board will
				  have authority and power to examine all county and city assessment records and
				  subpoena State and local officials if necessary for securing information, as
				  provided under sections 7(7) and 8 of the act (72 P. S. §§
											4656.7(7) and
				  4656.8).
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 609 - DUTIES AND RESPONSIBILITIES OF COUNTY OFFICIALS › PROPERTY INVENTORIES › Section 609.11 - Responsibility

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Properties that
				  are proper and legal for inclusion in Board market values shall be largely the
				  responsibility of the boards of county commissioners and county assessment
				  boards. The Boards will be governed by county inventory certifications as to
				  what properties are included in its market values, subject to Board field
				  reconciliations discussed in Chapter 603 (relating to market value
				  procedures).
(b) If a county
				  inventory certification includes certain industrial machinery, and Board survey
				  shows this property being used for real property tax purposes, then, the Board
				  will include this property in its market values. A question as to whether
				  machinery is taxable real property shall be between the property owner and
				  local assessing officials, not the Board. If the assessing officials remove the
				  machinery from the real property tax assessment rolls, the Board will remove
				  the same from its market values.
Pennsylvania Code › Title 61 - REVENUE › Part III - State Tax Equalization Board › Chapter 609 - DUTIES AND RESPONSIBILITIES OF COUNTY OFFICIALS › SALES INFORMATION › Section 609.21 - Dual responsibility

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  The power and duty to gather real property transfers is vested upon the Board
				  as provided in section 7(2) of the act (72 P. S. §
											4656.7(2)).
(b) County commissioners, county assessment
				  boards and recorders of deeds shall compile and report real estate transfers as
				  provided in section 9(a) of the act (72 P. S. §
											4656.9(a)).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter A - OVERVIEW › Section 702.1 - Scope

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This part
				  establishes the practice and procedure before the Board.
(b) This part supersedes 1 Pa. Code Part II
				  (relating to General Rules of Administrative Practice and Procedure) to the
				  extent 1 Pa. Code Part II is applicable to the practice and procedure before
				  the Board.
(c) Subsections (a) and
				  (b) supersede 1 Pa. Code §§
										31.1 and
				  31.6 (relating to scope of part;
				  and amendments to rules).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter A - OVERVIEW › Section 702.2 - Liberal construction

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This
				  part shall be liberally construed to secure the just, speedy and inexpensive
				  determination of every proceeding before the Board. The Board, at any stage of
				  a proceeding, may disregard an error or defect of procedure that does not
				  affect the substantive rights of the parties.
(b) The Board, at any stage of a proceeding,
				  may waive a requirement of this part, including a deadline, when necessary or
				  appropriate, if the waiver does not adversely affect a substantive right of
				  either party.
(c) Subsections (a)
				  and (b) supersede 1 Pa. Code §
										31.2 (relating to liberal
				  construction).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter A - OVERVIEW › Section 702.3 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The following
				  words and terms, when used in this part, have the following meanings, unless
				  the context clearly indicates otherwise:
Board
-The Board of Finance and
					 Revenue.
Board's web site
-
www.patreasury.gov
.
Business day
-A day on which the Board's
					 office is open excluding Saturdays, Sundays or legal holidays.
Chairperson
-The State Treasurer or the
					 State Treasurer's designee.
Confidential proprietary information
-The
					 term as defined in section 102 of the Right-to-Know Law (65 P.S. §
												67.102).
Department
-The Department of Revenue of
					 the Commonwealth.
Electronic delivery
-A method of
					 dispatching or receiving a submittal by electronic means such as e-mail,
					 facsimile or the Board's electronic filing system.
Order
-A decision by the Board that becomes
					 final unless a timely request for reconsideration is filed by a party and is
					 timely granted by the Board.
Party
-A petitioner seeking relief or a
					 remedy before the Board and the Commonwealth agency against whom the petitioner
					 seeks relief or a remedy.
Personal financial information
-The term as
					 defined in section 102 of the Right-to-Know Law.
Petition
-An application to the Board in
					 which petitioner seeks relief or remedy.
Petitioner
-A taxpayer or other
					 claimant.
Proceeding
-Any matter before the Board,
					 including a petition, hearing or claim.
Right-to-Know Law
-65 P.S. §§
					 67.101-67.3104.
Secretary
-The secretary of the Board of
					 Finance and Revenue, who is the Board officer with whom submissions are filed
					 and by whom official records are kept.
Staff
-The attorneys, nonattorney tax
					 petition reviewers and administrative personnel employed to support the Board
					 in the performance of its duties and responsibilities.
Submission
-A document or evidence
					 submitted to the Board by a party to support its claim.
Trade secret
-The term as defined in
					 section 102 of the Right-to-Know Law.
(b) Subsection (a) supersedes 1 Pa. Code
				  §
										31.3 (relating to
				  definitions).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter A - OVERVIEW › Section 702.4 - Filing generally

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Submissions filed with the Board shall be submitted in one of the following
				  manners:
(1) In person or by mail to the
				  following address:
Secretary of the Board Pennsylvania Board of Finance and
					 Revenue 1101 South Front Street, Suite 400 Harrisburg, Pennsylvania
					 17104-2539
(2)
				  Electronically to bfr@patreasury.gov.
(3) By facsimile at (717) 783-4499
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter A - OVERVIEW › Section 702.5 - Oaths

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A Board member
				  or the secretary will have the power to administer oaths or affirmations with
				  respect to any proceeding.
(b)
				  Subsection (a) supersedes 1 Pa. Code §
										35.148 (relating to officer before
				  whom deposition is taken).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter A - OVERVIEW › Section 702.6 - Formal rules of evidence

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
				  Board may consider the rules of evidence as it deems appropriate.
(b) Subsection (a) supersedes 1 Pa. Code
				  §§
										35.161-35.169 and
				  35.173 (relating to evidence; and
				  official notice of facts).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter B - TIME › Section 702.11 - Date of filing

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Whenever a
				  party's submission is required or permitted to be filed, it will be deemed to
				  be filed on the earliest of the following dates:
(1) On the date actually received by the
				  Board.
(2) On the date deposited
				  with an IRS-designated private delivery service, as shown on the delivery
				  receipt attached to or included within the envelope containing the
				  submission.
(3) On the date
				  deposited in the United States mail as shown by the United States Postal
				  Service stamp on the envelope or noted on a United States Postal Service Form
				  3817 certificate of mailing. A mailing envelope stamped by an in-house postage
				  meter is insufficient proof of the date of mailing.
(4) When a submission is submitted by means
				  of electronic delivery on a day other than a business day, the submission will
				  be deemed to be filed on the next business day.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter B - TIME › Section 702.12 - Computation of time

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Except as
				  otherwise provided by statute, in computing a period of time prescribed by law,
				  the day of the act, event or default after which the designated period of time
				  begins to run is not included. The last day of the period is included, unless
				  it is not a business day, in which event the period runs until the end of the
				  next business day.
(b) Subsection
				  (a) supersedes 1 Pa. Code §
										31.12 (relating to computation of
				  time).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter C - REPRESENTATION BEFORE THE BOARD › Section 702.21 - Representation

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Representative.
Appearances in proceedings before the Board
				  may be by the petitioner or by an attorney, accountant or other representative
				  provided the representation does not constitute the unauthorized practice of
				  law as administered by the Pennsylvania Supreme Court.
(b)
Power of attorney.
The
				  Board may require in any proceeding that a power of attorney, signed and
				  executed by the petitioner, be filed with the Board before recognizing any
				  person as representing the petitioner.
(c)
Notice of petitioner's
				  representative.
A petitioner shall identify his representative on a
				  petition form as required under §
										703.2(a)(2) 
				  (relating to petition content).
(d)
Designated representative after petition filed.
If a
				  petitioner authorizes a representative after the petition is filed, the
				  petitioner shall file with the secretary a form prescribed by the Board or a
				  letter on the petitioner's letterhead naming the representative.
(e)
Change in
				  representative.
A change in representative that occurs during the
				  course of a proceeding shall be reported promptly to the secretary by a method
				  in §
										702.4 (relating to filing
				  generally).
(f)
Change in
				  address.
A change in address that occurs during the course of a
				  proceeding shall be reported promptly to the secretary by a method in §
				  702.4.
(g)
Withdrawal of
				  representative.
Representation before the Board continues until a
				  petitioner or petitioner's representative notifies the secretary in writing by
				  a method in §
										702.4 that the designation of
				  representation is rescinded or until final disposition of the petition by the
				  Board.
(h)
Supersession.
Subsections (a)-(g) supersede 1 Pa. Code
				  §§
										31.21-31.26.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter C - REPRESENTATION BEFORE THE BOARD › Section 702.22 - Limited practice before the Board

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Board may deny, temporarily or
				  permanently, the privilege of representing a party before it in any way to a
				  person who is found by the Board, after notice and opportunity for hearing in
				  the matter, to have done one or more of the following:
(1) Lacked the competency to represent
				  others.
(2) Engaged in unethical,
				  contemptuous or improper conduct with respect to any matter before the
				  Board.
(3) Repeatedly failed to
				  follow Board directives.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter D - EX PARTE COMMUNICATIONS › Section 702.31 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
					 subchapter, have the following meanings, unless the context clearly indicates
					 otherwise:
Communication
-A verbal, written or
					 electronic correspondence.
Ex parte communication
-A communication
					 regarding the substantive merits of a petition, outside of a public hearing and
					 without notice and opportunity for the other party to participate.
Waiver
-An acknowledgement to the staff by
					 a party or its representative that the party chooses not to participate in a
					 communication between the staff and the other party and agrees not to
					 thereafter object to the communication.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 702 - GENERAL PROVISIONS › Subchapter D - EX PARTE COMMUNICATIONS › Section 702.32 - General rules

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Communication with Board members and staff.
Neither Board
				  members nor staff may participate in an ex parte communication.
(b)
Written and electronic
				  submission.
A written or electronic submission provided to the Board
				  or staff by a party shall be promptly provided to the other party, consistent
				  with §
										703.6 (relating to
				  service).
(c)
Notification.
The Board and staff will make every reasonable
				  effort to avoid an ex parte communication. Upon discovery of an ex parte
				  communication, the Board or staff will promptly notify the other party in
				  writing by way of electronic transmittal, when available, and if not, in
				  writing by mail as set forth in §
										702.4 (relating to filing
				  generally). The Board may take any reasonable measures deemed necessary to
				  remedy an ex parte communication.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.1 - Petitions generally

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General requirements
. Petitions must be in writing, state
				  clearly and concisely the interest of the petitioner in the subject matter, the
				  facts and the basis for the relief sought.
(b)
Petition form.
A
				  petition shall be filed using the Board's designated petition form or otherwise
				  conform to the format of the Board's designated form on the Board's web
				  site.
(c)
Supersession
. Subsections (a) and (b) supersede 1 Pa. Code
				  §
										35.17 (relating to petitions
				  generally).
This section cited in 61 Pa. Code §
												703.2 (relating to petition
						content).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.2 - Petition content

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
To constitute a properly filed petition, a petition
				  must include, at a minimum, the following, as applicable:
(1) The petitioner's name, address, telephone
				  number and e-mail address.
(2) The
				  name, address, telephone number and e-mail address of the petitioner's
				  representative.
(3) The Board of
				  Appeals docket number.
(4) The
				  petitioner's appropriate identifying designation, such as license number,
				  Social Security number, claim number, file number or corporate box
				  number.
(5) The appeal type and
				  relevant periods for review.
(6)
				  The amount of tax or other amounts petitioner claims to have been erroneously
				  assessed or to have been overpaid.
(7) The basis upon which the petitioner
				  claims that an assessment is erroneous or a refund is due.
(8) A statement of the relevant
				  facts.
(9) A statement indicating
				  whether a hearing before the Board is requested.
(10) A statement indicating whether the
				  petitioner will submit a compromise offer to the Department within 30 days of
				  filing the petition.
(11) An
				  affidavit of the petitioner or the petitioner's authorized representative that
				  the petition is not made for the purpose of delay and that the facts in the
				  petition are true.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.3 - Board acknowledgment

Current through Register Vol. 54, No. 28, July 13, 2024
The Board will acknowledge receipt of petitions. The
					 acknowledgement will set forth deadlines for subsequent
					 submissions.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.4 - Department submissions

Current through Register Vol. 54, No. 28, July 13, 2024
The Department may file a submission in a manner set forth
					 in §
										702.4 (relating to filing
					 generally) in response to the petition.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.5 - Other submissions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Submission requests.
The Board may request a party to provide
				  additional submissions in a format designated by the Board.
(b)
Requirements
.
				  Submissions filed subsequent to the petition must include the petitioner's name
				  and the docket number.
(c)
Legibility
. Submissions made with the Board must be
				  legible.
(d)
Copies.
Parties are required to file with the Board one copy
				  of a submission either in hard copy or electronically at the time of filing. In
				  its sole discretion, the Board may require additional copies of
				  submissions.
(e)
Electronic
				  submissions
.
(1) An electronic
				  submission made with the Board must be:
(i) In
				  a format so that the submission and, when feasible, its attachments, are be
				  capable of being printed and copied without restriction. If the Board is unable
				  to access an electronic submission due to a security restriction of the party,
				  the submission will not be considered.
(ii) Filed in accordance with the
				  instructions regarding electronic submissions, if any, made available on the
				  Board's web site.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.6 - Service

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A party shall
				  serve the other party with each submission.
(b) Subsection (a) does not apply to the
				  petition form and the first 20 pages of a submission filed with the petition
				  which the Board will docket onto the Department's appeal system.
(c) The Department will be deemed to be
				  served electronically when the Board dockets the petition onto the Department's
				  appeal system.
(d) The preferred
				  method of service is electronic. If electronic service is not available,
				  service shall be by mail or in person using a method prescribed in §
										702.4 (relating to filing
				  generally).
(e) Subsection (a)-(d)
				  supersedes 1 Pa. Code §§
										33.31 --33.37 (relating to service
				  of documents).
This section cited in 61 Pa. Code §
												702.32 (relating to general
						rules).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.7 - Consolidation

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Same
				  petitioners.
The Board, in its own discretion, may consolidate
				  petitions, issues or proceedings involving a common question of law or fact for
				  the same petitioner.
(b)
Different petitioners
. The Board may consolidate proceedings
				  of different petitioners for the limited purpose of hearings with the consent
				  of the parties.
(c)
Supersession.
Subsections (a) and (b) supersede 1 Pa. Code
				  §§
										35.45 and
				  35.122 (relating to consolidation;
				  and consolidation of formal proceedings).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.8 - Timeliness of submissions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Time.
Unless a different time is prescribed by the Board or
				  staff, a party shall file submissions no later than 60 days after the filing
				  date of the petition. The Board shall provide the opposing party 30 days to
				  respond to the submission. Submissions filed after the prescribed deadlines may
				  be reviewed by the Board upon good cause shown.
(b)
Supersession
. Subsection
				  (a) supersedes 1 Pa. Code §
										35.35 (relating to answers to
				  complaints and petitions).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter A - SUBMISSIONS › Section 703.9 - Withdrawal or termination of appeal

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A petitioner that wishes to terminate an
				  appeal before final decision by the Board shall submit to the Board a written
				  notice to withdraw the appeal by a method prescribed in §
										702.4 (relating to filing
				  generally).
(b) Subsection (a)
				  supersedes 1 Pa. Code §§
										33.42 and
				  35.51 (relating to withdrawal or
				  termination; and withdrawal of pleadings).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter B - COMPROMISE PROCEDURES › Section 703.11 - Compromise generally

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
				  compromise settlement will be ordered by the Board only with the agreement of
				  the parties.
(b) A party offering a
				  compromise shall submit to the Board and to the other party a completed Board
				  of Finance and Revenue Request for Compromise Form within 30 days from the
				  petition filing date. The submission of a request for compromise will extend
				  the time under section 2704(f)(1) of the Tax Reform Code of 1971 (72 P.S. §
											9704(f)(1)). A blank
				  compromise form may be obtained from the Board and will be posted on the
				  Board's web site.
(c) The
				  submission of a completed Board of Finance and Revenue Request for Compromise
				  Form is required for the Board to grant a continuance for the purpose of
				  pursuing a potential compromise.
(d) Negotiations of a compromise are
				  voluntary and will take place between the petitioner and the
				  Department.
(e) If the parties fail
				  to agree to a compromise within 90 days from the petition filing date, the
				  Board will schedule the petition for a hearing, if requested, and for a
				  decision on the merits.
(f) If the
				  Board issues a compromise order, the parties agree, as a condition of the
				  compromise, to waive any right to:
(1) Appeal
				  the compromise order.
(2) Claim a
				  refund of money paid pursuant to the compromise order.
(3) File a petition or appeal that raises the
				  same issues of the tax period and liability addressed in the compromise
				  order.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter C - PREHEARING CONFERENCES › Section 703.21 - Prehearing conference

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Request for a prehearing conference.
A party may request a
				  prehearing conference with the staff by a method prescribed in §
										702.4 (relating to filing
				  generally). The staff may conduct a prehearing conference in response to a
				  request or when the Board or staff deem necessary.
(b)
Scheduling prehearing
				  conferences.
Staff will notify the parties, by a method prescribed in
				  § 702.4, of a prehearing conference date and time, which may be in the
				  Board's office, by telephone or by another agreed-upon electronic
				  method.
(c)
Nonparticipation of one party.
A party may choose not to
				  participate in the prehearing conference upon the submission of a waiver
				  consistent with Chapter 702, Subchapter D (relating to ex parte communications)
				  or by failing to participate in the prehearing conference after being provided
				  notice and an opportunity to attend.
(d)
Supersession
.
				  Subsections (a)-(c) supersede 1 Pa. Code §§
										35.111-35.116 (relating to prehearing
				  conferences).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter D - HEARINGS › Section 703.31 - Disposition of petitions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Petitions filed with the Board will be resolved within 6 months after the
				  receipt of the petition unless the deadline has been extended consistent with
				  section 7204(1), (2) or (3) of the Tax Reform Code of 1971 (72 P.S. §
											9704(1), (2) and (3)), by a
				  written order of the majority of the Board based on the submissions and
				  information available to the Board. Failure of the Board to dispose of a
				  petition within the time period results in a deemed denial and the starting of
				  the appellate period.
(b) If at the
				  time of the filing of a petition proceedings are pending in a court of
				  competent jurisdiction in which any claim made in the petition may be
				  established, the Board, upon the written request of the petitioner, may defer
				  consideration of the petition until the final judgment determining the question
				  involved in the petition has been decided. If consideration of the petition is
				  deferred, the Board will issue a decision and order disposing of the petition
				  within 6 months after final judgment.
(c) If a matter pending before the Board
				  would be materially affected by an audit or other proceeding before the
				  Internal Revenue Service or by an audit or other proceeding conducted by
				  another state, the Board, upon the written request of the petitioner, may defer
				  consideration of the petition until the other audit or proceeding is complete.
				  If consideration of the petition is deferred, the Board will issue a decision
				  and order disposing of the petition within 6 months after the audit or other
				  proceeding is final.
(d) The
				  parties shall notify the Board, as part of the petition or subsequently in
				  writing, utilizing a method set forth in §
										702.4 (relating to filing
				  generally) as to whether a petition shall be disposed of with or without a
				  public hearing. A public hearing will be scheduled if any party requests one or
				  if it is deemed necessary by the Board.
(e) The Board will notify the parties of the
				  date of the scheduled hearing. The petitioner shall notify the Board as to
				  whether it intends to attend the hearing by filing a Hearing Reply Form with
				  the Board at least 10 days prior to the scheduled hearing.
(f) If a party fails to file a hearing reply
				  at least 10 days prior to the scheduled hearing, the party may only present an
				  oral argument with the consent of the Board.
(g) Subsections (a)-(e) supersede 1 Pa. Code
				  §§
										31.13,
				  31.15, 35.101 and
				  35.121-35.128.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter D - HEARINGS › Section 703.32 - Notice of proceeding

Current through Register Vol. 54, No. 28, July 13, 2024
(a) When
				  notice of hearings is required, publication will be in accordance with 65
				  Pa.C.S. Chapter 7 (relating to Sunshine Act).
(b) Subsection (a) supersedes 1 Pa. Code
				  §§
										33.51 and
				  35.103-35.106 (relating to docket; and
				  notice of hearing).
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter D - HEARINGS › Section 703.33 - Scheduling of hearing

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
				  secretary will schedule public hearings and maintain a hearing calendar of all
				  petitions scheduled for hearing.
(b) Public hearings of the Board ordinarily
				  will be held in the hearing room in the Riverfront Office Center, 1101 South
				  Front Street, Suite 400, Harrisburg, Pennsylvania 17104-2539.
(c) The Board will consider requests for
				  remote access to hearings and, if feasible, will grant these
				  requests.
(d) The secretary or the
				  Board in the exercise of discretion, or upon application for good cause, may
				  reschedule a hearing. Requests to reschedule a hearing shall be filed 10 days
				  prior to the scheduled hearing.
(e)
				  The submission of a request to reschedule a hearing will extend the time under
				  2704(f)(1) of the Tax Reform Code of 1971 (72 P.S. §
											9704(f)(1)).
(f) Subsections (a)-(e) supersede 1 Pa. Code
				  §§
										35.102-35.106 and 35.121.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter D - HEARINGS › Section 703.34 - Hearing procedure

Current through Register Vol. 54, No. 28, July 13, 2024
(a) At the
				  hearing, the petitioner shall present its case first. If the Department
				  responds, the petitioner will be provided an opportunity to respond.
(b) The order of presentation in subsection
				  (a) may be varied by the Board.
(c)
				  Subsections (a) and (b) supersede 1 Pa. Code §§
										35.123,
				  35.125, 35.127, 35.128,
				  35.131-35.133, 35.137-35.139, 35.173, 35.177-35.180, 35.185-35.190 and
				  35.201.
Pennsylvania Code › Title 61 - REVENUE › Part IV - Board of Finance and Revenue › Chapter 703 - TAX AND OTHER APPEAL PROCEEDINGS › Subchapter D - HEARINGS › Section 703.35 - Failure to appear at hearing

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If a party requests a hearing and
				  thereafter fails to appear at the scheduled hearing, the opposing party may
				  present its case to the Board at the scheduled hearing, after which the Board
				  will render its decision.
(b)
				  Subsection (a) supersedes 1 Pa. Code §§
										35.124 and
				  35.126 (relating to appearances;
				  and presentation by the parties).