GROVE CITY AREA SCHOOL DISTRICT TAXPAYERS BILL OF RIGHTS DISCLOSURE STATEMENT
Every taxpayer is obligated to pay all taxes levied by the School District to which the taxpayer is subject. When taxes are not paid or a school district has questions about whether a taxpayer has fulfilled all tax obligations, the school district has legal rights to enforce taxpayer obligations. In conjunction with taxpayer obligations and school district rights, the Commonwealth of Pennsylvania has enacted a Local Taxpayer Bill of Rights which grants legal rights to taxpayers, and creates obligations for school districts so that equity and fairness control how school districts collect taxes. This document is the School District Disclosure Statement required by the Bill of Rights. This document is merely a summary of your rights. For a complete statement of your rights and the obligations of the School District, see 53 P.S. Subch. C.


APPLICABILITY / ELIGIBLE TAXES
This Disclosure Statement applies to eligible taxes levied by the School District. For this purpose, eligible taxes include any tax levied by the School District other than the real estate tax. This Disclosure Statement does not apply to real estate taxes. The specific eligible taxes levied by the School District are: (1) Earned Income; (2) Per Capita; and (3) Occupational Privilege. Unless expressly provided in the Local Taxpayers Bill of Rights, the failure of any School District representative to comply with any provision of this Disclosure Statement, related regulations or the Local Taxpayers Bill of Rights will not excuse the taxpayer from paying the taxes owed.


TAXPAYER RIGHTS AND SCHOOL DISTRICT OBLIGATIONS WHEN THE SCHOOL DISTRICT REQUESTS INFORMATION OR AUDITS TAXPAYER RECORDS

Minimum Time Period for Taxpayer Response
  • The taxpayer has 30 calendar days from the mailing date to respond to the School District's tax collector requests for tax information.
  • Upon written request, the School District's tax collector will grant reasonable time extensions for good cause.
  • The School District's tax collector will notify the taxpayer of the procedures to obtain an extension in its initial request for tax information.
Request for Prior Year Returns
  • An initial School District’s tax collector request may cover only taxes required to be paid or tax returns required to be filed no more than 3 years prior to the mailing date of the request.
  • The School District's tax collector may make a subsequent request relating to other taxes or returns if, after the initial request, the School District's tax collector 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.
Uses of Federal Tax Information
  • The School District's tax collector may require a taxpayer to provide copies of federal tax returns if the School District's tax collector can show that the information is reasonably necessary for enforcement of a tax and the information is not available from the Pennsylvania Department of Revenue or other sources.
TAX OVERPAYMENT REFUNDS
A taxpayer may file a written request with the School District's tax collector for a refund of credit. The filing of a written request will not preclude a taxpayer from later filing a tax appeal petition as discussed below. The request must be made within 3 years of 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 3 years after the payment due date, or within 1 year after payment, whichever is later. A tax return filed by the taxpayer showing a tax overpayment will 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 1 year of the payment date. Subject to certain exceptions, the School District will pay interest, at a rate determined pursuant to state law, from the date of overpayment until the date of resolution.


TAX ASSESSMENT / UNDERPAYMENT / REQUIRED NOTICE
The School District's tax collector must notify the taxpayer in writing of the basis for any underpayment determined by the School District's tax collector.


TAX APPEALS

Tax Appeal Petitions
To appeal a tax assessment or denial of a refund request, the taxpayer must file a Tax Appeal Petition with Paparone, Stillwaggon & McGill. The petition must be mailed or delivered to the attention of Joe Paparone at the following address:

Paparone, Stillwaggon & McGill
10 Woodland Center Dr.
Grove City, PA 16127
(724) 458-7490
http://www.psmcpas.com
  • Tax Appeal Petitions requesting a refund must be filed within the time set forth above under “Tax Overpayment Refunds.”
  • 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.
  • Regulations regarding the form and content of petitions, as well practice and procedure for tax appeals may be obtained in person, or by mailing a request to the above address, or by calling the School District at 458-7993 during the hours of 8:00 a.m. to 4:30 p.m.
Hearing Officer Decision
  • The Hearing Officer will issue a decision on Tax Appeal Petitions within 60 days after receipt of a complete and accurate petition
  • If the petition was complete and accurate when filed, the School District's failure to render a decision within 60 days will result in the petition being deemed approved.
Appeals to Court
  • Any person aggrieved by a decision of the School District who has a direct interest in the decision has the right to appeal to the County Court of Common Pleas.
  • Appeals to court must be filed with the court within 30 days after the date of the School District's adverse decision.

SCHOOL DISTRICT ENFORCEMENT PROCEDURES
Depending of the type of tax involved and the specific circumstances, if a taxpayer has not paid a tax liability determined to be due or which the School District has reason to believe might be due, possible School District enforcement options include:
  • Inquiry by School District's tax collector to taxpayer.
  • The School District's tax collector audit of taxpayer records.
  • The School District's tax collector may contact the taxpayer and attempt to resolve this liability through payment in full, an installment payment plan, or compromise
  • The School District's tax collector may employ private collection agencies to collect the tax.
  • The School District's tax collector may file a lien against the taxpayer, and in some cases, against an employer or other person responsible for payment of the tax.
  • The School District's tax collector may attach or require an employer to make reductions in the wages or earnings of the taxpayer.
  • The School District's tax collector may file suit against the taxpayer before a district justice or in the County Court of Common Pleas.
  • The School District's tax collector may execute and attach taxpayer bank accounts, sell taxpayer vehicles, other personal property or real estate, based on a judgment or lien obtained through legal proceedings.
  • The School District's tax collector may seek criminal prosecution of the taxpayer.

TAX INFORMATION CONFIDENTIALITY
Information gained by the School District's tax collector 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.


TAXPAYER COMPLAINTS
If a taxpayer has a complaint about a School District's tax collector's action relating to taxes, Dr. Robert Post, Superintendent, may be contacted in writing at Grove City Area School District, 511 Highland Avenue, Grove City, PA 16127 or another person designated by the superintendent will facilitate resolution of the complaint by working with the appropriate School District personnel.


APPLICABILITY / ELIGIBLE TAXES
These regulations apply to eligible taxes levied by the School District. For this purpose, eligible taxes include any tax other than the real estate tax. Specific eligible taxes levied by the School District are: (1) Earned Income; (2) Per Capita; and (3) Occupational Privilege.


TAX APPEAL PETITIONS

Filing
As explained more fully in the Disclosure Statement, petitions should be filed with the hearing officer, Joe Paparone.
  • Petitions must be filed within the time limits explained in the Disclosure Statement. Petitions received by the hearing officer are considered timely filed if received by the School Board by the required date or if mailed and postmarked by the United States Postal Service on or before the required date. The burden is on the taxpayer to present evidence sufficient to prove the petition was timely filed.
Contents
Petitions must be in writing, signed by the taxpayer (if the taxpayer is an entity, a partner or officer must sign) and must contain:
  • Taxpayer’s name, address and telephone number.
  • If taxpayer is represented by an attorney, accountant or other qualified individual as explained below, the name, address and telephone number of the representative.
  • Designation of the tax to which the 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 petition shall be attached.
  • Taxpayer's license number, account number, employer identification number, social security number, or other appropriate identifying designation.
  • A detailed statement in separate 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.
  • A statement specifying the relief requested by the taxpayer.
  • A statement certifying that the facts contained in the petition are true and correct to the taxpayer's knowledge and belief, and that the petition is not filed for purposes of delay.
Incomplete Petitions
If the petition fails to satisfy the above requirements, the School Board may request the taxpayer to submit the missing information or may make a decision based on the information in the petition. If additional information is requested, the taxpayer's failure to submit the requested additional information within 30 days of the date of the request shall result in dismissal of the petition.


TAX APPEAL PETITION PRACTICE AND PROCEDURE

General
Practice and procedure before the hearing officer relating to tax appeal petitions is not governed by the Local Agency Law.

Representation

GROVE CITY AREA SCHOOL DISTRICT - GROVE CITY BOROUGH
INFORMATION REQUEST TIME EXTENSION PROCEDURE NOTICE
Under Pennsylvania Law (53 P.S. § 8424, Act 50), you have 30 calendar days from the mailing date of this information request to respond by: (1) providing the School District's Tax Collector with the requested information; or (2) requesting an extension of time in which to provide the requested information. If you need an extension send a written request, specifying the reasons for the extension and the facts supporting those reasons, to the following address:

Matthew D. Fischer
Receiver of Taxes
235 S Broad St
Grove City, PA 16127
724-450-0663

Reasonable time extensions will be granted for good cause. The School District's Tax Collector will notify you in writing of whether a time extension has been granted. If your request is granted, the School District's Tax Collector will inform you of the amount of the time extension. If your request is denied, the School District's Tax Collector will inform you of the basis for its denial and that you must immediately provide the requested information.