[Adopted 10-3-1989 as Ch. 179, Art. V, of the 1989 Code]
This article shall be known and may be cited
as the "Deed Transfer Tax Ordinance.'
The following words or phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except in those instances where the context clearly indicates a different
meaning.
A partnership, limited partnership or any other form of unincorporated
enterprise owned by two or more persons.
Any deed, instrument or writing, other than a lease, whereby
lands, tenements, hereditaments or any interest therein shall be granted,
bargained, sold or otherwise conveyed to a grantee, purchaser or any
other person, firm or corporation.
The person designated by the Borough Council of the Borough
of afford to enforce and administer this article.
Every natural person, copartnership, association or corporation,
whenever used in any clause prescribing or imposing a penalty, or
both. The term "person" as applied to copartnership or association,
shall mean the partners or members thereof and, as applied to corporations,
the officers thereof.
In case of any deed, granting, bargaining, selling or otherwise
conveying any land, the amount of the actual consideration thereof,
including all liens, mortgages or other encumbrances thereon. "Actual
consideration" shall be construed to mean, for the purpose of this
article, the cash paid for the execution and delivery of the deed,
together with the face value of all liens, judgments, mortgages or
other encumbrances secured on the real estate conveyed or transferred
by said deed, together with any other evidence of indebtedness or
promise, either oral or written, given by or on behalf of the grantee
or grantor or anyone on his behalf, as full or part consideration
for the deed of conveyance, provided that, where such deed shall set
forth a nominal consideration, the "value' shall be determined from
the price set forth in or actual consideration for the contract or
agreement of sale or, in the case of a gift, from an actual monetary
worth of the property granted, bargained, sold or otherwise conveyed,
which, in either event, shall not be less than the amount of the highest
market value, shown by the assessment of such lands, tenements or
hereditaments for local tax purposes, all of which is subject to the
exemptions and limitations and provisions of the amendments set forth
in the Commonwealth of Pennsylvania taxing law effective August 1,
1986.
After the effective date of this article, on
every deed whereby any lands, tenements or hereditaments or any interest
therein lying, being and situate, wholly or in part, within the boundaries
of the Borough of Trafford shall be granted, bargained, sold or otherwise
conveyed, a tax for general revenue purposes is hereby imposed, assessed
and levied on each such deed at a rate of 1% of the market value of
the real estate, lands, tenements or hereditaments or any interest
therein which is conveyed or transferred by said deed, 1/2 of 1% to
be remitted to Penn-Trafford School District of which the School District
of the Borough of Trafford is a component part under merger, on the
value of real estate, lands, tenements or hereditaments located in
said district, provided that where any lands, tenements or hereditaments
being situated partly within and partly without the boundaries of
the Borough of Trafford are conveyed by a deed, such tax so levied
shall be calculated on the valuation of that portion of such lands
and tenements lying within the limits of the Borough of Trafford.
A.
This tax shall be due and payable and shall be paid
by the grantor or grantors named in the deed at the time of the making
and executing of said deed; provided, however, that it shall be the
duty of the grantee or grantees named in said deed to ascertain that
said tax has been paid by the grantor or grantors before accepting
delivery of said deed, and it is further provided that if said grantee
or grantees accept delivery of a deed which does not reflect by official
stamp or writing that the tax has been paid, then the grantee or grantees
shall become jointly or wholly liable with the grantor or grantors
for the payment of said tax.
B.
Deeds shall not be taxable wherein the grantor is
a corporation, association, trust, community chest fund or foundation
organized exclusively for charitable, religious or educational purposes
and wherein no part of the income of which inures to the benefit of
any private shareholder, member or individual.
A.
The payment of the tax imposed by this article shall
be evidenced by an official stamp and/or writing affixed to every
deed indicating the amount of the tax paid, the date paid and the
signature of the Deed Transfer Tax Collector or his or her agent.
B.
The Deed Transfer Tax Collector may prescribe, prepare
and furnish adhesive stamps of such denominations and quantities as
may be necessary for the payment of the tax imposed and assessed by
this article.
The Deed Transfer Tax Collector is hereby charged
with the enforcement of the provisions of this article and is hereby
authorized and empowered to prescribe, adopt, promulgate and enforce
rules and regulations relating to:
A.
The method and means to be used in affixing or canceling
of stamps or other evidence of payment in substitute for and in addition
to the method and means provided for in this article.
B.
The denominations and sale of stamps, if prescribed.
C.
Any other matter or thing pertaining to the administration
and enforcement of the provisions of this article.
Every deed upon which a tax is imposed by this
article and which does not reflect the actual value of the land, tenements
or hereditaments or interest therein granted, bargained, sold or conveyed
by said deed or other instrument shall be accompanied by an affidavit
executed by a responsible person connected with the transaction, showing
such connection and setting forth the true, full, complete and actual
value thereof.
It shall be unlawful for any person to:
A.
Fail to pay the tax imposed by this article;
B.
Make use of any stamp to denote payment of any tax
imposed by this article without canceling such stamp, as required
by this article or as prescribed by the Deed Transfer Tax Collector;
or
C.
Fail, neglect or refuse to comply with or violate
the rules and regulations prescribed, adopted and promulgated by the
Deed Transfer Tax Collector under the provisions of this article.
All taxes imposed by this article not paid when
due shall bear interest at the rate of 1/2 of 1% per month until paid.
A.
All taxes imposed by this article, together with interest
from the due date, shall be recovered as other debts of like character
are recovered.
B.
The tax imposed by this article shall become a lien
upon the lands, tenements or hereditaments or any interest therein,
lying, being situate, wholly or in part, within the boundaries of
the Borough of Trafford, which lands, tenements, hereditaments or
interest therein are described in or conveyed or transferred by the
deed which is the subject of the tax imposed, assessed and levied
by this article, said lien to begin at the time when the tax under
this article is due and payable and to continue until discharged by
payments or in accordance with law. The solicitor is authorized to
file a municipal or tax claim in the Court of Common Pleas, in accordance
with the provisions of the Municipal Lien Act of 1923, its supplements
and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 7101
et seq.
[Amended 5-10-2005 by Ord. No. 702]
Any person violating any of the provisions of
this article, upon conviction before a District Justice of competent
jurisdiction, shall be subject to a fine or penalty of not less than
$100 nor more than $1,000 for each and every offense and further shall
be required to pay the amount of the tax, together with interest as
is otherwise provided in this article, which should have been paid
on said deed or deeds and, upon default in the payment of the same
for 10 days, shall be subject to imprisonment not exceeding 30 days.
This article is subject to the exemptions of
certain parties from the provisions of this article and also subject
to the excluded transactions as set forth in the amendment effective
as above referred to, and in which said amendment, the exemptions
and exclusions are fully set forth and are thereby binding upon and
incorporated in this article.
Any ordinance or part of any ordinance conflicting
with this article is hereby repealed only insofar as the same affects
this article. This article provides a continuation of the tax heretofore
provided by ordinance and without substantial change.
The tax levied under this article shall become
effective January 1, 1987, and shall continue in force on a calendar-year
basis without annual reenactment unless the rate of the tax is substantially
changed.
