[Adopted 9-19-2007 by Ord. No. 2007-04]
Any realty transfer tax imposed by this Township and all applicable
interest and penalties shall be administered, collected and enforced
under the Act of July 2, 2008 (P.L. 197, No. 32, as amended, known
as "The Local Tax Enabling Act"[1]), provided that if the correct amount of tax is not paid
by the last date prescribed for timely payment, the Board of Supervisors
of Blair Township, Blair County, Pennsylvania, 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, interest
and penalties at no cost to the Township.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Any realty transfer tax imposed by the Township of Blair and
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 maximum amount imposed by
the Municipal Claims and Tax Liens Act and 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."
Nothing in this article shall impair or impact any provisions
of any existing tax or other ordinance of the Township, except to
the extent explicitly addressed herein or except to the extent explicitly
in conflict with the article.
