[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
This Part is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901
et seq. (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
As used in this Part, the following terms shall have the meanings
indicated, unless a different meaning clearly appears from the context:
A partnership, limited partnership, or any other form of
unincorporated enterprise owned or conducted by two or more persons.
A corporation or joint stock association organized under
the laws of this Commonwealth, the United States or any other state,
territory, foreign country or dependency.
Any deed, instrument or writing whereby any lands, tenements,
hereditaments situate wholly or in part within the Township, or any
interest therein, shall be quit-claimed, granted, bargained, sold,
or otherwise conveyed to a grantee, purchaser, or any other person,
but not including:
Transfers by will, mortgage or the intestate laws of the Commonwealth
of Pennsylvania;
Transfer by the owner of a previously occupied residential premises
to a builder as part of the consideration from the purchaser of a
new previously unoccupied single family residential premises;
Transfer between corporations operating housing projects pursuant
to the housing and redevelopment assistance law and the shareholders
thereof;
Transfer between non-profit industrial development agencies
and industrial corporations purchasing from them;
Transfer to non-profit industrial development agencies;
Transfer between husband and wife;
Transfer between persons who were previously husband and wife
but who have since been divorced; provided that such transfer is made
within three months of the date of the granting of the final decree
in divorce or the final decree of equitable distribution and the property
or interest therein, subject to such transfer, was acquired by the
husband and wife prior to the granting of the final decree in divorce;
Transfer between parent or grandparents and child or spouse
of such a child, or between parent or grandparents and trustee for
the benefit of a child or the spouse of such child, or on a transfer
between brother and sister, or brother and brother, or sister and
sisters, or the spouse of such brother or sister, or on a transfer
to a conservancy which possesses a tax exempt status pursuant to Section
501(c)(3) of the Internal Revenue Code, and which has as its primary
purpose the preservation of land for historic, recreational, scenic,
agricultural or open space opportunities, by and between a principal
and straw party for the purpose of placing a mortgage or ground rent
upon the premises;
Correctional deed without consideration;
Transfer to the United States, the Commonwealth of Pennsylvania,
or to any of their instrumentalities, agencies, or political subdivisions,
by gift, dedication or deed in lieu of condemnation, or deed of confirmation
in connection with condemnation proceedings, or reconveyance by the
condemning body of the property condemned to the owner of record at
the time of condemnation which reconveyance may include property line
adjustments; provided, said reconveyance is made within one year from
the date of condemnation, leases, or in a conveyance to a trustee
under a recorded trust agreement for the express purpose of holding
title in trust as security for a debt contracted at the time of the
conveyance under which the trustee is not the lender and requiring
the trustee to make reconveyance to the grantor-borrower upon the
repayment of the debt;
Or on a transfer within a family from a sole proprietor family
member to a family farm corporation;
Or in any sheriff sale instituted by a mortgagee in which the
purchaser of said sheriff sale is the mortgagee who instituted said
sale; and
Privilege, transaction, subject, occupation or personal property
which is now or does hereafter become subject to state tax or license
fee.
A natural person, association or corporation. Whenever used
in any clause prescribing and imposing a fine or imprisonment, the
term "person" as applied to associations, shall mean partners or members
thereof, and as applied to corporations, the officers thereof.
The person designated by the Board of Supervisors to enforce
and administer this Part.
In the case of any document granting, bargaining, selling
or otherwise conveying any land, tenement or hereditament, or interest
therein, the amount of the actual consideration therefor, including
liens, or other encumbrances thereon, or a commensurate part of the
liens or other encumbrances thereon, where such liens or other encumbrances
also encumber other lands, tenements or hereditaments; provided, that
where such document shall set forth a small or nominal consideration,
the "value", thereof shall be determined from the price set forth
in or actual consideration for the property granted, bargained, sold
or otherwise conveyed, which in either event, shall not be less than
the fair market value amount of the highest assessment of such lands,
tenements or hereditaments for local tax purposes.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
After the effective date of this Part, on every document whereby
any lands, tenements or hereditaments, or any interest therein, lying,
being and situate, wholly or in part, within the boundaries of the
Township, shall be granted, bargained, sold or otherwise conveyed,
a tax for general revenue purposes is hereby imposed and assessed
on each such document at the rate of 1%, on every $100 of the value
of the real estate, lands, tenements, or hereditaments, or any interest
therein which is conveyed or transferred by said document; provided,
that where any lands, tenements or hereditaments being situated partly
within, and partly without the boundaries of the Township are conveyed,
such tax so levied shall be calculated on the valuation of that portion
of such lands and tenements lying within the limits of the Township;
provided further, that on all transactions where the value by which
the tax is determined involves a figure not divisible by $100, no
tax shall be collected on that part of the value or selling price
over and above the highest even $100 valuation.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
This tax shall be due and payable and shall be paid by the grantor
or grantors named in the document at the time of the making and execution
of same; provided, however, it shall be the duty of the grantee or
grantees named in the said document to ascertain that the said tax
has been paid by the grantor or grantors before accepting delivery
of said document; provided further, that if said grantee or grantees
accepts delivery of a document which does not reflect any official
stamp or writing that the tax has been paid, the grantee or grantees
shall become jointly or severally liable with the grantor or grantors
for the payment of said tax.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
The payment of the tax imposed by this Part shall be evidenced
by an official stamp affixed to every document indicating the amount
of the tax paid. The person using or affixing said stamps shall write
or stamp or cause to be written or stamped thereon the date upon which
such stamps are affixed or used so that such stamps may not again
be used.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
The Realty Transfer Tax Collector shall prescribe, prepare and
furnish adhesive stamps in such denominations and quantities as may
be necessary for the payment of the tax imposed and assessed by this
Part; provided that the Realty Transfer Tax Collector may prescribe
such other method of evidencing the payment of the tax as he may deem
advisable.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
The Realty Transfer Tax Collector is hereby charged with the
enforcement of the provisions of this Part and is authorized and empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to:
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
Every document upon which a tax is imposed by this Part and
which does not reflect the actual value of the land, tenements or
hereditaments, or interest therein granted, bargained, sold or conveyed
by said document 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.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
It shall be unlawful for any person to:
1.
Make, execute, issue, deliver or accept, or cause to be made, executed,
issued, delivered or accepted, any document without the full amount
of tax thereon being duly paid; or
2.
Make use of any stamps to denote payment of any tax imposed by this
Part without cancelling such stamp, as required by this Part, or as
prescribed by the Realty Transfer Tax Collector; or
3.
Fail, neglect, or refuse to comply with, or violate the rules and
regulations prescribed, adopted, and promulgated by the Realty Transfer
Tax Collector under the provisions of this Part.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
All taxes imposed by this Part not paid when due shall bear
interest thereon at the rate of 1/2 of 1% per month until paid.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
All taxes imposed by this Part together with interest from the
due date shall be recovered as other debts of like character are recovered.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
The tax imposed by this Part shall become a lien upon the lands,
tenements, or hereditaments, or any interest therein, lying, being,
and situate, wholly or in part, within the boundaries of the Township,
which lands, tenements, hereditaments, or interest therein are described
in or conveyed or transferred by the documents which is the subject
of such tax imposed and assessed by this Part, said lien to begin
at the time when the tax under this Part is due and payable and continue
until discharged by payment or in accordance with the law. The Solicitor
is authorized to file a municipal or tax claim in the Court of Common
Pleas.
[Ord. 9, 2/1/1965; as revised by Ord. 49, 11/3/1986]
Any person who shall violate any provision of this Part shall,
upon conviction thereof, be sentenced to pay a fine of not more than
$300, and/or to imprisonment for a term not to exceed 30 days.
