Purpose
As a local taxing authority, the Board recognizes the school district's responsibility to comply with the requirements of the Tax Reform Act of 1998. Eligible taxes shall be defined as all non-real estate taxes, including per capita; occupation, occupation assessment, and occupation privilege; income and net profits; business gross receipts; privilege, amusements, or admissions; and any other tax authorized by the Local Tax Enabling Law.

Delegation of Responsibility
The Board shall adopt a Local Taxpayer Bill of Rights that includes the following components:

• Taxpayer rights and the district's obligation during an audit or administrative review of the taxpayer's books or records
• Administrative and judicial procedures for a taxpayer to appeal or seek review of a tax decision
• Procedures for filing and processing refund claims and taxpayer complaints
• Enforcement procedures
  

The Board shall ensure that taxpayers are notified about the district's Local Taxpayer Bill of Rights any time they are contacted regarding assessment, audit, determination, review, and collection of any tax other than property taxes.

It shall be the responsibility of the Superintendent, Business Manager, and/or other designated school district employee to develop procedures to implement this policy and shall include:

• Preparation and dissemination of the required notice of availability of the Local Taxpayer Bill of Rights
• Preparation of a Local Taxpayer Bill of Rights
• Preparation of procedures for the district to request information from a taxpayer
• Establishment of an administrative appeals process
• Development of the form, content, process, and deadlines for taxpayers to file a tax appeal petition
• Formulation of rules of practice and procedure for hearings
• The district shall respond to taxpayer requests for Local Taxpayer Bill of Rights by making copies available at the district offices or mailing at district expense.
• Information obtained by the school district as a result of an audit, return, report, investigation, hearing, or verification shall be confidential. If a violation of confidentiality is committed by an officer or employee of the Board, he or she shall be subject to fines and dismissal from office or discharge from employment.
  

• The district establishes the following administrative process to receive and make determinations on petitions from taxpayers relating to assessment, determination, or refund of an eligible tax:
• Review and decision by the Board in Executive Session