Chapter 3.28
REMEDIES AVAILABLE TO PROPERTY TAXPAYERS SEEKING RELIEF FROM TAXES ASSESSED OR PAID

Sections:

3.28.010    Claims based on a manifest clerical error made by the borough.

3.28.020    Claims based on a manifest clerical error made by the taxpayer.

3.28.030    Claims based on the tax exempt status of property.

3.28.040    Claims based on an incorrect determination of the board of equalization.

3.28.050    Claims based on taxes paid under protest.

3.28.010 Claims based on a manifest clerical error made by the borough.

A. The assembly may correct manifest clerical errors in an assessment notice, tax statement or other borough tax record at any time. A manifest clerical error is a typographical, computational, or other similar error readily apparent from the assessment notice, tax statement or other borough tax record and made by a borough employee in the performance of his typing, record keeping, filing or other similar duties.

B. If the borough discovers a manifest clerical error, then the mayor shall take reasonable steps to notify the taxpayer of the taxpayer’s right to file a claim. To obtain relief from a manifest clerical error made by the borough, whether discovered by the borough or the taxpayer, the taxpayer must file a claim with the borough assessor, briefly describing the manifest clerical error and stating the relief sought. The borough assessor shall investigate the claim and if the borough assessor determines that there is a manifest clerical error, then the borough assessor shall correct the manifest clerical error. If the borough assessor determines that there is not a manifest clerical error, then the borough assessor shall present the claim and the report of the investigation to the mayor who will forward the claim and report to the assembly for action. (Ord. 86-094 § 4, 1986; Ord. 86-024 § 5, 1986)

3.28.020 Claims based on a manifest clerical error made by the taxpayer.

If, in payment of taxes legally imposed, a remittance by a taxpayer through manifest clerical error or otherwise exceeds the amount due, and the mayor, on audit of the account in question, is satisfied that this is the case, then the mayor shall take reasonable steps to notify the taxpayer of the taxpayer’s right to file a claim and shall refund the excessive remittance with interest at eight percent from the date of payment, after the taxpayer has filed a claim for refund with the mayor. However, a claim for refund filed later than one year after the due date of the tax is forever barred. A manifest clerical error is a typographical, computational, or other similar error readily apparent from the assessment notice, tax statement, borough tax records or the taxpayer’s records, and which is made by the taxpayer or the taxpayer’s agent. (Ord. 86-024 § 5, 1986)

3.28.030 Claims based on the tax exempt status of property.

A taxpayer who claims that property is not taxable under law may appeal a determination of the assessor that property is taxable directly to the superior court as provided by rules of court applicable to appeals from the decisions of administrative agencies, or the taxpayer may appeal to the board of equalization as provided by law, or the taxpayer may do both. (Ord. 86-024 § 5, 1986)

3.28.040 Claims based on an incorrect determination of the board of equalization.

An appellant or the assessor may appeal a determination of the board of equalization to the superior court not later than 30 days from the date that the order appealed from is mailed or delivered to the appellant, and as provided by rules of court applicable to appeals from the decisions of administrative agencies or an appellant taxpayer may pay the taxes under protest as provided by law, or an appellant-taxpayer may do both. Appeals to the superior court are heard on the record established at the hearing before the board of equalization. (Ord. 87-004 § 12, 1987; Ord. 86-024 § 5, 1986)

3.28.050 Claims based on taxes paid under protest.

A. If a taxpayer pays taxes under protest, the taxpayer may bring suit as provided by rules of court applicable to appeals from decisions of administrative agencies in the superior court against the borough for recovery of the taxes. If judgment for recovery is given against the borough or if, in the absence of suit, it becomes obvious to the assembly that judgment for recovery of the taxes would be obtained if legal proceedings were brought, the borough shall refund the amount of the taxes that would be awarded if judgment were ordered by the court to the taxpayer with interest at eight percent from the date of payment plus litigation costs as provided by law.

B. A taxpayer pays taxes under protest only if the taxpayer has:

1. Requested the assessor make a correction of the taxpayer’s assessment notice as provided by law; and

2. Appealed to the board of equalization as provided by law; and

3. Timely paid the full amount of the taxes as shown on the applicable tax statement and filed a written claim for refund of the taxes containing the name and address of the taxpayer, a concise statement of the reasons the taxpayer asserts as grounds for a refund, and such other information as the taxpayer shall deem necessary. The claim for refund shall be filed with the mayor not more than 30 days after the taxpayer paid the taxes in full; and if

4. The assembly has rendered a decision on the matter in accordance with subsections (C), (D) and (E) of this section, or the assembly has failed to act on the matter within a reasonable time.

C. The mayor shall forward a claim for refund to the borough legal department. An attorney from the legal department, other than the attorney who advised the board of equalization at the taxpayer’s board of equalization hearing, shall prepare a written opinion as to whether there is clear and convincing evidence to establish that judgment for a refund of all or part of the taxes would be obtained if legal proceedings were brought. The opinion shall be based on all information submitted by the taxpayer, the borough tax records, and the record of the board of equalization hearing.

D. The reviewing attorney shall forward his opinion and the information on which his opinion was based to the borough clerk. The clerk shall set the matter for public hearing before the assembly and shall mail notice of the time and place of the hearing to the taxpayer at the address contained on the taxpayer’s claim for refund. The notice is sufficient if it is mailed by the first class mail not less than 10 days before the hearing. If the assembly determines, based on the matters presented at the public hearing, the attorney’s opinion, the record of the board of equalization hearing, the borough tax records, and the information submitted by the taxpayer, that it is obvious that judgment for refund of taxes would be obtained if legal proceedings were brought, the borough shall refund the amount of the taxes that would be awarded if judgment were ordered by the court, as provided by subsection (A) of this section.

E. The borough clerk shall mail a copy of the decision of the assembly to the taxpayer at the address on the claim for refund specified in subsection (B)(3) of this section. (Ord. 86-024 § 5, 1986)