Pa. Cons. Stat. » 53 Pa. Cons. Stat. (MUNICIPALITIES) / Chapter 84
Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8421 (2026)

 Short title of subchapter.

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SUBCHAPTER B

(Reserved)

 

 

SUBCHAPTER C

LOCAL TAXPAYERS BILL OF RIGHTS

 

Sec.

8421.  Short title of subchapter.

8422.  Definitions.

8423.  Disclosure statement.

8424.  Requirements for requests.

8425.  Refunds of overpayments.

8426.  Interest on overpayment.

8427.  Notice of basis of underpayment.

8428.  Abatement of certain interest and penalty.

8429.  Application of payments.

8430.  Administrative appeals.

8431.  Petitions.

8432.  Practice and procedure.

8433.  Decisions.

8434.  Appeals.

8435.  Equitable and legal principles to apply.

8436.  Installment agreements.

8437.  Confidentiality of tax information.

8438.  Taxes on real property.

 

Cross References.  Subchapter C is referred to in section 8712 of this title.

§ 8421.  Short title of subchapter.

This subchapter shall be known and may be cited as the Local Taxpayers Bill of Rights Act.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Good Shepherd Rehab. Network, Inc. v. City of Allentown, 252 A.3d 700 (Pa. Commw. Ct. 2021).
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Good Shepherd Rehab. Network, Inc. v. City of Allentown, 252 A.3d 700 (Pa. Commw. Ct. 2021). “The City then issued a Notice of Underpayment: Business Privilege Tax (privilege tax assessment) imposing privilege taxes against Good Shepherd for tax years 2007 through 2016, pursuant to the Local Taxpayers Bill of Rights Act (Taxpayer Rights Act), 53 Pa. C.S. §§ 8421 – 8438.…”
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