Title 53, MUNICIPALITIES GENERALLY

It is the intent of the General Assembly that no provision of this subpart shall apply to any city of the first class, a county of the first class coterminous with a city of the first class and any school district of the first class located within a city of the first class. Cross…

This subchapter shall be known and may be cited as the Local Taxpayers Bill of Rights Act.

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Assessment." The determination by a local taxing authority of the amount of underpayment by a taxpayer. "Board." A b…

(a) Contents.--The local taxing authority shall prepare a statement which sets forth the following in simple and nontechnical terms: (1) The rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer's books o…

(a) Minimum time periods for taxpayer response.-- (1) The taxpayer shall have at least 30 calendar days from the mailing date to respond to requests for information by a local taxing authority. The local taxing authority shall grant additional reasonable extensions upon applicati…

(a) General rule.--A taxpayer who has paid an eligible tax to a local taxing authority may file a written request with the local taxing authority for refund or credit of the eligible tax. A request for refund shall be made within three years of the due date for filing the report …

(a) General rule.--All overpayments of tax due a local taxing authority, including taxes on real property, shall bear simple interest from the date of overpayment until the date of resolution. (b) Interest rate.--Interest on overpayments shall be allowed and paid at the same rate…

A local taxing authority shall notify the taxpayer in writing of the basis for any underpayment that the local taxing authority has determined to exist. The notification shall include: (1) The tax period or periods for which the underpayment is asserted. (2) The amount of the und…

(a) Errors and delays.--In the case of any underpayment, the local taxing authority may abate all or any part of interest for any period for the following: (1) Any underpayment or tax finally determined to be due attributable in whole or in part to any error or delay by the local…

Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the local taxing authority as follows: (1) Tax. (2) Interest. (3) Penalty. (4) Any other fees or charges.

A political subdivision levying an eligible tax shall establish an administrative process to receive and make determinations on petitions from taxpayers relating to the assessment, determination or refund of an eligible tax. The administrative process shall consist of any one of …

(a) Filing.--A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Deadlines for filing petitions are as follows: (1) Refund petitions shall be…

Practice and procedure under this subchapter shall not be governed by 2 Pa.C.S. Chs. 5 Subch. B (relating to practice and procedure of local agencies) and 7 Subch. B (relating to judicial review of local agency action). The governing body shall adopt regulations governing practic…

Decisions on petitions submitted under this subchapter shall be issued within 60 days of the date a complete and accurate petition is received. Failure to act within 60 days shall result in the petition being deemed approved.

Any person aggrieved by a decision under this chapter who has a direct interest in the decision shall have the right to appeal to the court vested with the jurisdiction of local tax appeals by or pursuant to 42 Pa.C.S. (relating to judiciary and judicial procedure).

Decisions under this chapter may be made according to principles of law and equity.

(a) Authorization.--A local taxing authority may enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy liability for any eligible tax in installment payments if the local taxing authority determines that the agreement will facilitate colle…

Any information gained by a local taxing authority as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for any local taxing authority to: …

Except as provided in section 8426 (relating to interest on overpayment), this subchapter shall not apply to any tax on real property.