Harrisburg, Pennsylvania 17109

Policy

Local Taxpayer Bill of Rights

Purpose

As a local taxing authority, the Board recognizes the school district’s responsibility to comply with the Local Taxpayer’s Bill of Rights (the “LTBR”) in accordance with the provisions of Act 50 of 1998, 53 Pa. C.S.A. §8421 et seq.

 Eligible Taxes

The LTBR requires political subdivisions levying certain local taxes (“Eligible Taxes”), as that term is defined in the LTBR, to adopt rules and regulations for practice, procedure and administration in the audit, assessment, appeal, determination and collection of Eligible Taxes. Eligible Taxes includes per capita tax, Act 511 per capita tax, occupation tax, earned income and net profits tax, local services tax, amusement tax, and any other tax authorized by the Local Tax Enabling Act. The term does not include any tax on real property.

 Delegation

The tax collector for the earned income tax and local services tax has adopted its own Taxpayer Bill of Rights Disclosure Statement, rights and obligations regarding requests for information or review of records, procedures for refund of overpaid tax, procedures for appeals and hearings, and enforcement procedures and methods. So long as the Tax Collection Bureau for the earned income tax and local services tax maintains its own Local Taxpayers Bill of Rights, that document will be applicable to issues with respect to the earned income tax and local services tax.

 Components of Local Taxpayers Bill of Rights

The Rules and Regulations attached hereto as Schedule 1 and incorporated herein are hereby approved and adopted. 

 The Disclosure Statement, substantially in the form set forth in Schedule 2 attached hereto and incorporated herein, is hereby approved and adopted. 

 The form of Petition for Appeal and Refund, substantially in the form set forth in Schedule 3 attached hereto and incorporated herein, is hereby approved and adopted.

 The Board hereby determines that the Administrative Appeal Procedures relating to Petitions for Appeal and Refund submitted by taxpayers in connection with the assessment, determination of refund of an Eligible Tax under the LTBR shall be undertaken by the Board of School Directors of the Susquehanna Township School District.

The Administrative Appeal Procedures substantially in the form set forth in Schedule 4, attached hereto and incorporated herein are hereby approved and adopted.

Approved by the School Board – April 27, 2009