[Adopted 11-19-1986 by Ord. No. 362]
This article shall be known and may be cited as the "Lower Moreland
Realty Transfer Tax Ordinance."
A.
ASSOCIATION
CORPORATION
TOWNSHIP
TREASURER
The following words, when used in this article, shall have the meanings
ascribed to them in this section:
A partnership, limited partnership or any other form of unincorporated
enterprise owned or conducted by two or more persons, other than a
private trust or decedent's estate.
A corporation, joint-stock association, business trust or
banking institution which is organized under the laws of this commonwealth,
the United States or any other state, territory, foreign country or
dependency.
The Township of Lower Moreland, Montgomery County, Pennsylvania.
The Treasurer of the Township of Lower Moreland.
B.
The definitions of the following words and phrases contained in Article
XI-C, Realty Transfer Tax, of the Act of March 4, 1971 (P.L. 6, No.
2), known as the "Tax Reform Code of 1971," as amended[1] shall be incorporated herein by reference as though more
fully set forth at length and read in a manner consistent with this
article, referring to the Township where necessary: document, family
farm corporation, members of the same family, person, real estate,
real estate company, title to real estate, transaction and value.
[1]
Editor's Note: See 72 P.S. § 8101-C.
C.
Word usage. The singular shall include the plural, and the masculine
shall include the feminine and neuter.
Every person who makes, executes, delivers, accepts or presents
for recording any document or in whose behalf any document is made,
executed, delivered, accepted or presented for recording shall be
subject to pay for and in respect to the transaction or any part thereof
or for or in respect of the vellum parchment or paper upon which such
document is written or printed a Township tax at the rate of 1% of
the value of the real estate represented by such document, which Township
tax shall be payable at the earlier of the time the document is presented
for recording or within 30 days of acceptance of such document or
within 30 days of becoming an acquired company, provided that where
any real estate is situated partly within and partly without the Township,
such tax so levied shall be calculated on the valuation of that portion
of such real estate lying within the Township. As provided by law,
this tax shall continue in force for each year without annual reenactment
unless the rate of said tax is subsequently changed.
A.
The payment of the tax imposed by this article shall be evidenced
by the impressing of a rubber stamp to every document by the Treasurer
or other duly authorized agent(s) appointed by the Treasurer, and
the Treasurer or agent using such rubber stamp shall indelibly write
thereon his name, the amount of the tax paid and the date of the payment.
B.
The Treasurer shall prescribe, prepare and furnish rubber stamps
as may be necessary for the payment of the tax imposed and assessed
by this article. He shall also make provisions for the use of such
rubber stamps in such places as he may deem necessary, and he may
appoint persons within or without the Township as agents for the collection
of such tax imposed by this article. The tax shall be paid to the
Treasurer who shall account for the taxes collected hereunder in the
same manner as other taxes collected by the Treasurer for the Township.
The United States, the commonwealth or any of their instrumentalities,
agencies or political subdivisions shall be exempt from payment of
the tax imposed by this article. The exemption of such governmental
bodies shall not, however, relieve any other party to a transaction
from liability for the tax.
The tax imposed by this article shall not be imposed upon any
transfer, document, conveyance, transaction or lease enumerated in
Section 1102-C.3 of Article XI-C, Realty Transfer Tax, of the Act
of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of
1971," as amended,[1] and shall be incorporated herein by reference as though
more fully set forth at length and read in a manner consistent with
this article, referring to the Township where necessary.
[1]
Editor's Note: See 72 P.S. § 8102-C.3.
Except as otherwise provided in § 188-58, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purpose of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
Section 1102-C.5, Acquired company, contained in Article XI-C,
Realty Transfer Tax, of the Act of March 4, 1971 (P.L. 6, No. 2),
known as the "Tax Reform Code of 1971,"[1] as amended, shall be incorporated herein by reference
as though more fully set forth at length and read in a manner consistent
with this article, referring to the Township where necessary.
[1]
Editor's Note: See 72 P.S. § 8102-C.5.
Section 1103-C, Credits against tax, contained in Article XI-C,
Realty Transfer Tax, of the Act of March 4, 1971 (P.L. 6, No. 2),
known as the "Tax Reform Code of 1971,"[1] as amended, shall be incorporated herein by reference
as though more fully set forth at length and be read in a manner consistent
with this article, referring to the Township where necessary.
[1]
Editor's Note: See 72 P.S. § 8103-C.
Section 1103-C.1, Extension of lease, contained in Article XI-C,
Realty Transfer Tax, of the Act of March 4, 1971 (P.L. 6, No. 2),
known as the "Tax Reform Code of 1971,"[1] as amended, shall be incorporated herein by reference
as though more fully set forth at length and be read in a manner consistent
with this article, referring to the Township where necessary.
[1]
Editor's Note: See 72 P.S. § 8103-C.1.
The tax herein imposed shall be fully paid and have priority
out of the proceeds of any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or costs of the sale
and of the writ upon which the sale is made, and the Sheriff or other
officer conducting said sale shall pay the tax herein imposed out
of the first moneys paid to him in connection therewith. If the proceeds
of the sale are insufficient to pay the entire tax herein imposed,
the purchaser(s) shall be liable for the remaining tax.
The Treasurer is hereby charged with the enforcement of the
provisions of this article and is hereby authorized and empowered
to adopt, promulgate and enforce rules and regulations relating to
any matter or thing pertaining to the administration and enforcement
of the provisions of this article.
Section 1109-C, Statement of value, contained in Article XI-C,
Realty Transfer Tax, of the Act of March 4, 1971 (P.L. 6, No. 2),
known as the "Tax Reform Code of 1971,"[1] as amended, shall be incorporated herein by reference
as though more fully set forth at length and read in a manner consistent
with this article, referring to the Township where necessary.
[1]
Editor's Note: See 72 P.S. § 8109-C.
A.
If any part of any underpayment of tax imposed by this article is
due to fraud, there shall be added to the tax an amount equal to 50%
of the underpayment.
B.
In the case of failure to record a declaration required under this
article on the date prescribed therefor, unless it is shown that such
failure is due to reasonable cause, there shall be added to the tax
5% of the amount of such tax if the failure is for not more than one
month, with an additional 5% for each additional month or fraction
thereof during which such failure continues, not exceeding 50% in
the aggregate.
C.
A penalty of 1/2% of the unpaid tax per month or fraction of a month,
not to exceed 25% of the aggregate, is imposed for failure to pay
the tax on time. Interest, per annum, shall be imposed and calculated
at a rate equal to that rate imposed and adjusted from time to time
by the United States government upon delinquent taxpayers.
D.
All taxes imposed by this article, together with interest from the
due date, shall be recovered as other debts of like character are
recovered.
[Amended 3-21-1990 by Ord. No. 392]
Any person violating any of the provisions of this article shall
be liable to a penalty not exceeding $600 for each and every offense
and, further, shall be required to pay the amount of the tax, together
with interest, as is otherwise provided for herein, which should have
been paid on the document and, upon default in the payment of the
same for 10 days, shall be subject to 30 days' imprisonment.
Section 1111-C, Determination and notice of tax, contained in
Article XI-C, Realty Transfer Tax, of the Act of March 4, 1971 (P.L.
6, No. 2), known as the "Tax Reform Code of 1971,"[1] as amended, shall be incorporated herein by reference
as though more fully set forth at length and read in a manner consistent
with this article, referring to the Township where necessary.
[1]
Editor's Note: See now 72 P.S. § 8111-C.
Section 1112-C, Lien, contained in Article XI-C, Realty Transfer
Tax, of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax
Reform Code of 1971,"[1] as amended, shall be incorporated herein by reference
as though more fully set forth at length and read in a manner consistent
with this article, referring to the Township where necessary.
[1]
Editor's Note: See 72 P.S. § 8112-C.
A.
Whenever the amount due upon determination, redetermination or review
is less than the amount paid to the Township on account thereof, the
Township shall enter a credit in the amount of such difference to
the account of the person who paid the tax.
B.
Where there has been no determination of unpaid tax, the Township
shall have the power and its duty shall be to hear and decide any
application for refund and, upon the allowance of such application,
to enter a credit in the amount of the overpayment to the account
of the person who paid the tax. Such application must be filed within
two years after the date of payment.
[Added 2-15-2006 by Ord. No. 581]
There shall be a fee for preparing and providing by mail or
any other means a real estate tax certification fee for any single
tax parcel within Lower Moreland Township, which fee shall be assessed
and collected by the Township Treasurer and retained by the Township
Treasurer for providing such services. The amount of the fee shall
be set from time to time by resolution of the Board of Commissioners.[1]
