Section 584.7 - Powers and duties of collector; board of appeals(a) It shall be the duty of the collector to collect and receive the taxes, fines and penalties imposed by this act, for payment over to the school treasurer. Where such school treasurer is not the collector as in the case of other school taxes collected, it shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.(b) The collector is hereby charged with the enforcement of the provisions of this act, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this act, including provisions for the re-examination and correction of returns and payments alleged or found to be incorrect or as to which an overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the collector shall have the right of appeal to the court of common pleas, as in other cases: Provided, however, in cases exclusively involving compromise of taxes or abatement in whole or in part of penalties and interest, the taxpayer shall have the right by petition to request relief by the Board of Appeals to be established as hereinafter directed and constituted. The Board of Public Education in each school district of the first class shall establish a Board of Appeals consisting of at least three (3) members of the board and such other person or persons as it shall designate. A majority of the members of the Board of Appeals may act upon any matter within its jurisdiction. There shall be no appeal from any decision of the Board of Appeals.
The Board of Appeals shall receive, consider and render decisions on petitions filed with it requesting either or both of--
(1) An abatement in whole or in part of penalties and interest.(2) A compromise of the tax. Petitions shall be filed by the taxpayer within sixty (60) days after the date of mailing of notice of assessment to the taxpayer, or his representative, in cases involving assessments made after the effective date of this act, and within six (6) months from the effective date of this act in cases involving taxes due after January 1, 1950, and prior to the effective date of this act. All such petitions shall be under oath and shall state the reasons supporting the request for relief. The petitioner shall have the right to be heard in person or by counsel, or both, before the Board of Appeals which shall hear the case within sixty (60) days of receipt of the petition. Decisions of the Board of Appeals shall be rendered within ninety (90) days after hearing and a copy thereof shall be promptly transmitted to the taxpayer or his representative. Upon the rendition of a decision by the Board of Appeals approving the request for compromise or for abatement of penalties and interest and upon payment by the taxpayer of the amount of tax in the manner stated in the decision of the Board of Appeals, the claim of the school district shall be marked paid upon the records of the Department of Collections and any judgment or lien of record which may exist with respect to such claims shall be marked satisfied by the school district. The cost of satisfying such judgment or lien shall be paid by the taxpayer unless otherwise ordered by the Board of Appeals.
The Board of Appeals shall have the power to prescribe, promulgate and enforce such rules and regulations as may be necessary to implement the administration of the provisions of this section.
(c) The collector is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made, or, if no return was made, to ascertain the tax imposed. Every such taxpayer or supposed taxpayer is hereby directed and required to give to the collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized. The collector is hereby authorized to examine any person connected with any business concerning any receipts which were or should have been returned and to this end may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such receipts.(d) The powers conferred by this act upon the collector relating to the administration and enforcement of this act shall be in addition to, but not exclusive of, any other powers heretofore or hereafter conferred upon him.1949, May 23, P.L. 1669, § 7. Amended 1951, May 10, P.L. 265, No. 45, § 1; 1961, July 14, P.L. 657, § 1.