Skip to main content
Loading…
This section is included in your selections.

A. Earned Income Tax Credit Appeals.

1. Any taxpayer aggrieved by a decision under Section 103 of this Chapter shall have a right to appeal said decision.

2. A taxpayer shall have thirty (30) calendar days to appeal a decision or rejection of claim.

3. All appeals of decisions under Section 103 of this Chapter shall follow the provisions of the Act of May 5, 1998, P.S. 301, No. 50, known as the Local Taxpayers Bill of Rights, and those procedures established by the Township of Smithfield thereunder, or the regulations of the Tax Officer of the Monroe Tax Collection District, as may be applicable.

B. Real Property Tax Credit Appeals.

1. Any taxpayer aggrieved by a decision under Section 104 of this Chapter shall have a right to appeal said decision.

2. A taxpayer shall have thirty (30) calendar days to appeal a decision or rejection of claim.

3. All appeals under Section 104 of this Chapter shall follow the provisions of 2 Pa.C.S. Chapter 5, Subchapter B (relating to Practice and Procedure of Local Agencies), and 2 Pa.C.S. Chapter 7, Subchapter B (relating to Judicial Review of Local Agency Action), also known as the “Local Agency Law.” (Ord. 233, 4/10/2019, §1 (Exh. A))