Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 84 - General Provisions

Extra - Chapter Notes - Enactment. Chapter 84 was added May 5, 1998, P.L.301, No.50,...

Section 8401 - Definitions - The following words and phrases when used in this subpart...

Section 8402 - Scope and limitations - (a) General rule.--Except as provided in subsections (b), (c), (d),...

Section 8403 - Preemption - No act of the General Assembly will vacate or preempt...

Section 8404 - Certain rates of taxation limited - If a municipality and school district both impose an earned...

Section 8405 - Applicability - It is the intent of the General Assembly that no...

Section 8421 - Short title of subchapter - This subchapter shall be known and may be cited as...

Section 8422 - Definitions - The following words and phrases when used in this subchapter...

Section 8423 - Disclosure statement - (a) Contents.--The local taxing authority shall prepare a statement which...

Section 8424 - Requirements for requests - (a) Minimum time periods for taxpayer response.-- (1) The taxpayer...

Section 8425 - Refunds of overpayments - (a) General rule.--A taxpayer who has paid an eligible tax...

Section 8426 - Interest on overpayment - (a) General rule.--All overpayments of tax due a local taxing...

Section 8427 - Notice of basis of underpayment - A local taxing authority shall notify the taxpayer in writing...

Section 8428 - Abatement of certain interest and penalty - (a) Errors and delays.--In the case of any underpayment, the...

Section 8429 - Application of payments - Unless otherwise specified by the taxpayer, all voluntary payments of...

Section 8430 - Administrative appeals - A political subdivision levying an eligible tax shall establish an...

Section 8431 - Petitions - (a) Filing.--A petition is timely filed if the letter transmitting...

Section 8432 - Practice and procedure - Practice and procedure under this subchapter shall not be governed...

Section 8433 - Decisions - Decisions on petitions submitted under this subchapter shall be issued...

Section 8434 - Appeals - Any person aggrieved by a decision under this chapter who...

Section 8435 - Equitable and legal principles to apply - Decisions under this chapter may be made according to principles...

Section 8436 - Installment agreements - (a) Authorization.--A local taxing authority may enter into written agreements...

Section 8437 - Confidentiality of tax information - Any information gained by a local taxing authority as a...

Section 8438 - Taxes on real property - Except as provided in section 8426 (relating to interest on...