Part 4
Local Taxpayer’s Bill of Rights

§24-501 Authority.

This Part is adopted in conformance with and pursuant to authority granted by §1202(74) of the Borough Code, 53 P.S. §46202(74), as amended, and Act 50 of 1998 known as the “Pennsylvania Taxpayer Bill of Rights Act,” 53 Pa.C.S.A. §8421 et seq.

(Ord. 677, 5/3/1999, §1)

§24-502 Purpose.

This Part is adopted to promote and protect the health, safety and welfare of the residents of Selinsgrove Borough by enacting a taxpayers’ bill of rights and thereby come into compliance with Act 50 of 1998 which is known as the “Pennsylvania Local Taxpayer Bill of Rights Act,” 53 Pa.C.S.A. §8421 et seq. The Part also adopts certain appeals information and regulations.

(Ord. 677, 5/3/1999, §2)

§24-503 Adoption of Regulations.

Pursuant to 53 Pa.C.S.A. §8423, the Council hereby prepares and adopts the following taxpayers’ bill of rights and the disclosure statement of those rights.

(Ord. 677, 5/3/1999, §3)

§24-504 Definitions.

As used in this Part, the following terms shall have the meanings indicated:

Assessment–the determination by the Borough or its assignee of the amount of underpayment by a taxpayer.

Borough–Selinsgrove Borough, Snyder County, Pennsylvania.

Borough Administrator–the Secretary of the Borough or other designee of the Borough Council.

Eligible tax–except as otherwise provided hereinafter, any tax authorized or permitted under the Local Tax Enabling Act and such other taxes as the Borough may properly adopt and levy upon the persons and/or property situated within Selinsgrove Borough, Snyder County, Pennsylvania. The term “eligible tax” includes per capita tax, occupational privilege tax, realty transfer tax and earned income tax and specifically excludes real estate assessments and taxes.

Overpayment–any payment of tax which is determined in the manner provided by law not to be legally due.

Taxpayer–an individual, partnership, association, 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 Borough or its assignee is seeking to collect its delinquent taxes or file a claim therefore.

(Ord. 677, 5/3/1999, §3)

§24-505 Disclosure Statement.

1.    Summary. By Act 50 of 1998, 53 P.S. §8421 et seq., the Pennsylvania Legislature enacted the Local Taxpayers Bill of Rights (“LTBR”) which grants certain rights to taxpayers and imposes certain obligations upon the Borough with regard to the imposition and collection of an eligible tax. This disclosure statement is a summary of those rights and obligations, and for both the taxpayers and the Borough a complete declaration of this relationship is set forth in Act 50, supra.

2.    Application of Statement. This disclosure statement applies to all eligible taxes except earned income tax. The earned income tax is collected and administered by Berkheimer Tax Administrator, P.O. Box 25159, Lehigh Valley, PA 18002, and as required by law that office will be issuing its own disclosure statement and making it available to the affected taxpayers. In any event, the failure of the Borough, its employees and assigns to fully comply with any of the provisions of this disclosure statement shall not in any way constitute a release, waiver or discharge of the taxpayers’ obligation to pay the eligible tax due. [Ord. 825]

3.    Taxpayer Rights and Borough Obligations When the Borough Requests Information or Audits Taxpayer Records.

A.    Minimum Time Period for Taxpayer Response.

(1)    The taxpayer has 30 calendar days from the mailing date of the Borough’s request for tax information.

(2)    Upon written request, the Borough may grant reasonable time extensions for good cause shown.

(3)    The Borough will notify the taxpayer of the procedures to obtain an extension of time to respond to its initial request for tax information.

B.    Requests for Prior Year Return.

(1)    An initial request from the Borough for tax information may only cover taxes required to be paid or tax returns required to be filed no more than 3 years prior to the date of the request.

(2)    The Borough may make a subsequent request relating to other taxes or tax returns if, after the initial request, the Borough determines that the taxpayer failed to file a tax return, underreported income or failed to pay a tax for one or more of the tax periods covered by the initial request.

C.    Use of Federal Tax Information. The Borough may require the taxpayer to provide copies of the Federal tax returns for the time period in question if the Borough is able to show that the information is reasonably necessary for enforcement or collection of a tax and the information is not available from the Pennsylvania Department of Revenue or other sources.

D.    Tax Overpayment Refunds. A taxpayer may file a written request with the Borough for a refund or credit. The filing of a written request shall not preclude a taxpayer from later filing a tax appeal petition as discussed in Subsection D below. The request must be made within three years from the due date for filing the return or 1 year after payment of the tax, whichever is later. If no return is required, the request must be made within three years after the payment due date, or within one year after payment, whichever is later. A tax return filed by the taxpayer showing a tax overpayment shall be considered a written request for a cash refund unless the return indicates otherwise. If the taxpayer pays a tax as a result of receiving a notice of underpayment, the taxpayer must file a written request for a refund within one year of the payment date. Subject to certain exceptions, the Borough shall pay interest at a rate determined by state law from the date of overpayment until the date of resolution.

E.    Tax Assessment under Payment Required Notice. The Borough must notify the taxpayer, in writing, of the basis for any underpayment determined to be due by the Borough.

F.    Tax Information Confidentiality. Information gained by the Borough as the result of any audit, return, report, investigation, hearing or verification shall be confidential. However, confidentiality will not preclude disclosure for official purposes, whether in connection with legal proceedings or otherwise, and will not preclude disclosure to the extent required by any applicable law.

G.    Taxpayer Complaints. If a taxpayer has a complaint about a Borough action relating to taxes, the Borough Administrator may be contacted, in writing, at One North High Street, Selinsgrove, PA 17870, or another person designated by the Borough Administrator will facilitate the resolution of the complaint by working with the appropriate borough personnel.

4.    Tax Appeals.

A.    Tax Appeal Petitions.

(1)    To appeal a tax assessment or denial of a refund request, the taxpayer must file a tax appeal petition with the Borough Administrator. The petition must be mailed or delivered to the attention of the Borough Administrator at the following address: Selinsgrove Borough Administrator, One North High Street, Selinsgrove, PA 17870.

(2)    Tax appeal petitions requesting a refund must be filed within the time periods set forth above under subsection .3.D above.

(3)    Tax appeal petitions appealing a tax assessment or notice of underpayment must be filed within 90 days after the date of the tax assessment or underpayment notice.

(4)    Regulations regarding the form and content of petitions as well as practice and procedure for tax appeals may be obtained in person, or by mailing a request to the above address, or by calling the Borough Secretary at 570-374-2311 during the hours of 8:30 a.m. to 4:30 p.m.

B.    Borough Decision.

(1)    The Borough shall issue a written decision on a tax appeal petition within 60 days after the receipt of a complete and accurate petition.

(2)    If the tax appeal petition is complete and accurate when filed, the Borough’s failure to render a decision within 60 days shall result in the petition being deemed approved.

C.    Appeals to Court.

(1)    Any person aggrieved by a decision of the Borough who has a direct interest in the decision shall have the right to appeal to the Snyder County Court of Common Pleas.

(2)    Appeals must be filed with the court within 30 days after the date of the Borough’s adverse decision.

5.    Borough Enforcement Procedures. Depending on the type of tax involved and the specific circumstances, if a taxpayer has failed or refused to pay a tax liability determined to be due or which the Borough has reason to believe might be due, the Borough’s enforcement procedures include, but are not limited to, the following:

A.    A written or oral inquiry to the taxpayer by the Borough.

B.    Borough audit of the taxpayer’s records.

C.    The Borough may contact the taxpayer and attempt to resolve the liability through a payment in full, an installment payment plan or a compromise.

D.    The Borough may employ private collection agencies to collect the tax.

E.    The Borough may file a lien against the taxpayer and in some cases against an employer or other person responsible for payment of the tax.

F.    The Borough may attach or require an employer to make deductions in the wages or earnings of the taxpayer and to pay the same to the Borough.

G.    The Borough may file suit against the taxpayer before a magisterial district judge or in the Court of Common Pleas. [Ord. 825]

H.    The Borough may execute and attach a taxpayer’s bank accounts or sell a taxpayer’s vehicles, other personal property or real estate based on a judgment or lien obtained through due process.

I.    The Borough may seek criminal prosecution of the taxpayer.

(Ord. 677, 5/3/1999, §3; as amended by Ord. 825, 10/3/2016, §5(B))

§24-506 Notice of Taxpayers’ Rights.

The Borough or its assignee shall notify any taxpayer contacted regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of the statement of taxpayers’ bill of rights, shall make copies of such statement available to those taxpayers upon request at no charge to the taxpayer, including mailing costs, and shall have such notice state:

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 THE BERKHEIMER TAX ADMINISTRATOR FOR THE EARNED INCOME TAX AT (866) 701-7206 DURING THE HOURS OF ITS OPERATION EACH WEEKDAY AND THE SELINSGROVE BOROUGH SOLICITOR AT (570) 374-5070 DURING THE HOURS OF HIS OPERATION EACH WEEKDAY. [Ord. 825]

(Ord. 677, 5/3/1999, §4; as amended by Ord. 825, 10/3/2016, §5(B))

§24-507 Revision of Taxpayers’ Rights.

The Council may, from time to time, revise its statement of taxpayers’ bill of rights and complaint procedure by resolution, which resolution shall have the same force and effect as if enacted hereby.

(Ord. 677, 5/3/1999, §5)

§24-508 Adoption of Appeals Information and Regulations.

The Council hereby adopts certain appeals information and regulations for the implementation of this Part. A copy of the appeals information and regulations, marked Exhibit 24-5-1 is attached hereto and incorporated herein by this reference. The Council reserves the right to revise its appeals information and regulations by resolution, which resolution shall have the same force and effect as if adopted hereby.

(Ord. 677, 5/3/1999, §6)

Exhibit 24-5-1

Selinsgrove Borough

Appeals Information and Regulations

Pursuant to the Pennsylvania Local Taxpayer Bill of Rights Act, 53 P.S. §8421 et seq., and its Ord. 677, Selinsgrove Borough Council hereby adopts the following regulations:

1.    Definitions.

Eligible tax–except as otherwise provided hereinafter, any tax authorized or permitted under the Local Tax Enabling Act and such other taxes as the Borough may properly adopt and levy upon the persons and/or property situated within Selinsgrove Borough, Snyder County, Pennsylvania. The term eligible tax includes per capita tax, occupational privilege tax, realty transfer tax, and earned income tax and specifically excludes real estate assessments and taxes.

Taxpayer–an individual, partnership, association, 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.

The other definitions of Ord. 677 which is the Borough’s Disclosure Statement are incorporated herein by this reference.

2.    Application of Regulations. These regulations apply to all eligible taxes except earned income tax. The earned income tax is collected and administered by Berkheimer Tax Administrator, P.O. Box 25159, Lehigh Valley, PA 18002, and as required by law that office will be issuing its own regulations and making it available to the affected taxpayers. In any event, the failure of the Borough, its employees, and assigns to fully comply with any of the provisions of these regulations shall not in any way constitute a release, waiver, or discharge of the taxpayers’ obligation to pay the eligible tax due. [Ord. 825]

3.    Tax Appeal Petitions.

A.    Filing.

(1)    As set forth in Ord. 677 which is the Borough’s Disclosure Statement, tax appeal petitions must be filed in writing with the Borough Administrator.

(2)    Petitions shall be filed within the time limits set forth in the Disclosure Statement, tax appeal petitions filed with the Borough Administrator are considered timely if received by the Borough by the required date or if mailed and postmarked by the United States Postal Service on or before the required date. The burden of proof for timely filing is on the taxpayer.

B.    Contents.

(1)    Complete Tax Appeal Petitions. Tax appeal petitions must be in writing, signed by the taxpayer or his duly authorized agent and must contain the following:

(a)    Taxpayer’s name, address and telephone number.

(b)    If the taxpayer is represented by an attorney, accountant, or other qualified individual as set forth below, the name, address and telephone number of the representative.

(c)    Designation of the tax to which the tax appeal petition relates, including the year or other period and tax amount. A copy of any tax bill, refund request denial, or other essential document relating to the tax appeal petition shall be attached.

(d)    Taxpayer’s license number, account number, employer identification number, social security number, or other appropriate identifying designation.

(e)    A detailed statement in separately numbered paragraphs of the reasons requiring a refund, or the objections to the assessment or notice of underpayment being appealed, and the facts supporting such reasons or objections.

(f)    A statement specifying the relief requested by the taxpayer.

(g)    A statement whether or not a hearing is requested.

(h)    A statement certifying that the facts contained in the tax appeal petition are true and correct to the best of the taxpayer’s knowledge, information and belief and that the tax appeal petition is not filed for the purposes of delay.

(2)    Incomplete Petition. If the tax appeal petition fails to satisfy the requirements set forth in subparagraph (1) above, the Borough Council may request that the taxpayer submit the missing information or it may make a decision based upon the information in the tax appeal petition as filed. If additional information is requested, the taxpayer’s failure or refusal to meet the request within 30 days of the date of the request shall result in the dismissal of the tax appeal petition without further notice to the taxpayer.

C.    Practice and Procedure.

(1)    Local Agency Law Inapplicable. The Pennsylvania Local Agency Law shall not apply to the practice and procedure of tax appeal petitions before the Borough Council.

(2)    Representation. A taxpayer may file a tax appeal petition and appear at any hearing or may be represented by a person possessing appropriate education, training or experience to represent taxpayers in tax appeals. There is no requirement that a taxpayer be represented by an attorney or certified public accountant. A taxpayer’s representative must be authorized in writing to represent the taxpayer. A letter signed by the taxpayer or a listing as a representative in the tax appeal petition signed by the taxpayer shall be accepted as authorization for representation.

A notice or other written communication from the Borough to the taxpayer may be given to the taxpayer’s authorized representative and any such notice or other communication shall have the same effect as if given to the taxpayer personally. Action taken by the taxpayer’s authorized representative shall have the same force and effect as if taken by the taxpayer.

(3)    Burden of Proof. The taxpayer shall have the burden of proof on all issues.

(4)    Hearings.

(a)    Waiver. If a taxpayer does not request a hearing on a tax appeal petition, the taxpayer shall be deemed to have waived any right to a hearing. The Borough Council shall decide the taxpayer’s appeal solely on the basis of the tax appeal petition as filed. If the taxpayer does not request a hearing or the Borough Council decides that a taxpayer has no right to a hearing, the Borough Council shall decide in its sole discretion whether or not a hearing shall be held.

(b)    Notice of Hearing. If the Borough Council schedules a hearing reasonable notice in writing shall be given to the taxpayer. The notice shall specify the date, time, and place of the hearing and notice shall be presumed to have been given upon sending the same, regular postage prepaid, to the taxpayer at the address set forth in the tax appeal petition.

(c)    Continuances. The Borough Council may grant a reasonable request for a continuance of a scheduled hearing. The request shall be made in writing, shall state the reasons for the requested continuance, and shall be delivered to the Borough Council at least 5 calendar days prior to the scheduled hearing.

(d)    Presiding Officer. Any Borough Council Member or the Mayor may preside over the hearing.

(e)    Transcripts or Recordings. Transcripts or recordings of a hearing are not required but may be made at the discretion of the presiding officer.

(f)    Authority of Presiding Officer. The presiding officer shall have authority to:

1)    Regulate the conduct of the hearing, including, but not limited to, scheduling, recessing, reconvening, adjourning the hearing and all acts necessary for conducting an efficient and proper hearing.

2)    Delegate scheduling hearings to any Borough employee.

3)    Administer oaths and affirmations.

4)    Receive evidence.

5)    Require production of books, records, documents and other data pertinent to the issues of the tax appeal petition.

(g)    Evidence. Hearings need not adhere to the technical rules of evidence. In cases involving issues of fact, oral testimony shall be under oath or affirmation. At the discretion of the Borough Council, depositions or affidavits may be received in lieu of oral testimony if the actual presence of a witness in not feasible or practical.

(h)    Decision. The Borough Council’s final decision shall be in writing signed by a Borough Council officer or member or the Mayor.

(Ord. 677, 5/3/1999; as amended by Ord. 825, 10/3/2016, §5(B))