[Ord. 315, 1/23/2007]
This Part shall be known as the "Realty Transfer Tax Ordinance"
of North Strabane Township.
[Ord. 315, 1/23/2007]
North Strabane Township adopts the provisions of Article XI-D
of the Tax Reform Code of 1971[1] and hereby imposes a realty transfer tax as authorized
under that article, subject to the rate limitations therein. The tax
imposed by this section shall be at the rate of 1%.
[1]
Editor's Note: See 72 P.S. § 7101 et seq.
[Ord. 315, 1/23/2007]
The tax imposed under § 401 and all applicable interest
and penalties shall be administered, collected and enforced under
the Act of December 31, 1965 (P.L. 1257, No. 511, as amended, known
as the "Local Tax Enabling Act;"[1] provided that, if the correct amount of the tax is not
paid by the last date prescribed for timely payment, North Strabane
Township, pursuant to Section 1102-D of the Tax Reform Code of 1971
(72 P.S. § 8102-D), authorizes and directs the Department
of Revenue of the Commonwealth of Pennsylvania to determine, collect
and enforce the tax and penalties.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
[Ord. 315, 1/23/2007]
Any tax imposed under § 402 that is not paid by the
date the tax is due shall bear interest as prescribed for interest
on delinquent municipal claims under the Act of May 16, 1923 (P.L.
207, No. 153) (53 P.S. § 7101 et seq.), as amended, known
as the "Municipal Claims and Tax Liens Act." The interest rate shall
be the lesser of the interest rate imposed upon delinquent commonwealth
taxes as provided in Section 806 of the Act of April 9, 1929 (P.L.
343, No. 176) (72 P.S. § 806), as amended, known as the
"Fiscal Code," or the maximum interest rate permitted under the Municipal
Claims and Tax Liens Act[1] for tax claims.
[1]
Editor's Note: See 53 P.S. § 7101 et seq.
[Ord. 315, 1/23/2007]
[Ord. 315, 1/23/2007]
The provisions of this Part shall become effective on and be
applicable to any document made, executed, delivered, accepted or
presented for recording on or after January 1, 2007.
