Local Tax Payers
Bill of Rights
A Resolution of the Council of the Borough of Bolivar, County of Westmoreland, Commonwealth of Pennsylvania, mandating and providing for compliance with Sections 8421 through 8438 of Act 50 of 1998, the Local Taxpayers Bill of Rights, adopting the form of disclosure procedures, appointing a hearing officer, appointing a taxpayer liaison, approving the fee of Pennsylvania Municipal Service Company, and further providing for the repeal of all prior inconsistent Ordinances.
Whereas, on May 5, 1998, Governor Ridge signed Act 50 of 1998 ("Act 50") into law, and,
Whereas, Sections 8421 through 8438 of Act 50 contain the Local Taxpayer's Bill of Rights in the administration and collection of eligible taxes, and
Whereas, pursuant to Act 50 The Council of the Borough of Bolivar must adopt a disclosure statement setting forth
(1) A taxpayer's rights and the local taxing authority's obligations during an audit or 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, and
(4) The local taxing authority's enforcement procedures. and
Whereas, pursuant to Act 50, the Borough of Bolivar must establish and administrative process to receive and make determinations of petitions from taxpayers relating to the assessment, determination and refund of eligible taxes, and
Whereas, pursuant to Act 50, the Council is to provide for the filing and processing for taxpayer complaints,
Now, therefore, the Council of the Borough of Bolivar does hereby ENACT, ADOPT and ORDAIN the following:
1. The Council hereby generally adopts the provisions of the Local Taxpayers Bill of Rights and hereby mandates that Pennsylvania Municipal Service Company shall take all appropriate action to be in compliance with the provisions of the Local taxpayers bill of Rights when carrying out its duties as tax collector for the Borough of Bolivar
2. The Council of the borough of Bolivar does hereby adopt the form of Disclosure Statement of the Local Taxpayers Bill of Rights attached hereto and made part hereof, as amended from time to time in order to be in compliance with applicable law, providing an explanation of taxpayer rights and the obligations of the Borough of Bolivar.
3. The Council of the Borough of Bolivar hereby adopts and establishes the Act 50 Administrative Appeals Procedures, attached hereto and made a part hereof, as amended from time to time in order to be in compliance with applicable law, providing for the right of taxpayers to receive determinations on petitions pertaining to the assessment, determination or refund of eligible taxes.
4. The Council of the Borough of Bolivar hereby appoints and designates Pennsylvania Municipal Service Company as Hearing Officer to adjudicate all taxpayer petitions pertaining to the assessment, determination or refund of the eligible taxes.
5. The Council of the Borough of Bolivar hereby appoints and designates Pennsylvania Municipal Service Company as the taxpayer Rights Coordinator to act as a liaison between the taxpayer and the local taxing authority in any disputes or with regards to any complaints.
6. The annual fee of PAMS as set forth on the attached schedule, for the additional services to be rendered by it for purposes of taking all appropriate actions to be in compliance with the Local Taxpayers bill of Rights, acting as Hearing Officer and acting as Taxpayer Rights coordinator is hereby approved.
7. Al prior Ordinances of the borough of Bolivar which are inconsistent with the provisions of the within Resolution are hereby repealed to the extent of such inconsistency.
Ordained and Enacted by the Council of the Borough of Bolivar the 21st day of December 1998
Bolivar of Borough
Rudolph G. Sisitki
President of Council
Original Resolution on file in Vault