[Adopted 11-9-2022 by Ord. No. 1002-2022]
For the purpose of this Article III of Irwin Code, Chapter 55, the following terms shall have the following meanings:
Any interest, fee, penalty or charge accruing to, and in
excess of, the face amount of the real estate tax as provided in the
real estate tax notice.
For the purposes of real property, the date of transfer of ownership.
For the purposes of manufactured or mobile homes, the date of
transfer of ownership or the date a lease agreement commences for
the original location or relocation of a mobile or manufactured home
on a parcel of land not owned by the owner of the mobile or manufactured
home. The term does not include the renewal of a lease for the same
location.
A tax collector as defined in Section 7(b)(5) of the Act
of May 25, 1945 (P.L. 1050, No. 394), known as the Local Tax Collection
Law,[1] as amended.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall waive additional charges for real estate
taxes if the taxpayer does all of the following:
A.
Provides a waiver request of additional charges to the tax collector
in possession of the claim within 12 months of a qualifying event;
B.
Attests that a notice was not received;
C.
Provides the tax collector in possession of the claim with one of
the following:
(1)
A copy of the deed showing the date of real property transfer; or
(2)
A copy of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate showing the date of issuance
or a copy of an executed lease agreement between the owner of a mobile
or manufactured home and the owner of a parcel of land on which the
mobile or manufactured home will be situated showing the date the
lease commences; and
D.
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
