[Adopted 1-19-1987 by Ord. No. 1-1987]
This article shall be known as the “Dickinson
Township Realty Transfer Tax Ordinance.”
This realty transfer tax is levied under authority
of Article XI-D, entitled “Local Real Estate Transfer Tax,”
of the Pennsylvania Real Estate Transfer Tax Act, which is a new article
added by Act 77-1986 (Act of July 2, 1986, No. 77, P.L. _____) to
the Pennsylvania Real Estate Transfer Tax Act, Act 14-1981 (Act of
May 5, 1981, No. 14, P.L. 36), as amended. The Pennsylvania Real Estate
Transfer Tax Act is codified at 72 P.S. § 8101-C et seq.,
and Article XI-D is codified at 72 P.S. § 8101-D et seq.
Further authority is contained in the Local Tax Enabling Act, as enacted
by the Act of December 31, 1965, P.L. 1257, as amended.
A. The following words, when used in this article, shall
have the meanings ascribed to them in this section:
ASSOCIATION
A partnership, limited partnership, or any other form of
unincorporated enterprise owned or conducted by two or more persons.
COLLECTOR
The Recorder of Deeds of Cumberland County, Pennsylvania,
who is hereby appointed collector of the tax levied by this article.
CORPORATION
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 or foreign country
or dependency.
DOCUMENT
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate within the Township, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid, or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years, or instruments which solely grant, vest or confirm a public utility easement. “Document” shall also include a declaration of acquisition required to be presented for recording under §
182-41 of this article.
FAMILY FARM CORPORATION
A corporation of which at least 75% of its assets are devoted
to the business of agriculture, and at least 75% of each class of
stock of the corporation is continuously owned by members of the same
family. The business of agriculture shall include the leasing to members
of the same family of property which is directly and principally used
for agricultural purposes. The business of agriculture shall not be
deemed to include:
[Added 6-21-2004 by Ord. No. 2004-3]
(1)
Recreational activities such as (but not limited
to) hunting, fishing, camping, skiing, show competition, or racing;
(2)
The raising, breeding or training of game animals,
or birds, fish, cats, dogs or pets, or animals intended for use in
sporting or recreational activities;
(4)
Stockyard and slaughterhouse operations; or
(5)
Manufacturing or processing operations of any
kind.
FAMILY FARM PARTNERSHIP
A partnership of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of the interests in
the partnership are continuously owned by members of the same family.
The business of agriculture shall include the leasing to members of
the same family of property which is directly and principally used
for agricultural purposes. The business of agriculture shall not be
deemed to include:
[Amended 6-21-2004 by Ord. No. 2004-3]
(1)
Recreational activities such as (but not limited
to) hunting, fishing, camping, skiing, show competition or racing;
(2)
The raising, breeding or training of game animals
or game birds, fish, cats, dogs or pets or animals intended for use
in sporting or recreational activities;
(4)
Stockyard and slaughterhouse operations; or
(5)
Manufacturing or processing operations of any
kind.
LIVING TRUST
Any trust, other than a business trust, intended as a will
substitute by the settlor which becomes effective during the lifetime
of the settlor, but from which trust distributions cannot be made
to any beneficiaries other than the settlor prior to the death of
the settlor.
MEMBERS OF THE SAME FAMILY
Any individual, such individual’s brothers and sisters,
the brothers and sisters of such individual’s parents and grandparents,
the ancestors and lineal descendants of any of the foregoing, a spouse
of any of the foregoing, and the estate of any of the foregoing. Individuals
related by the half blood or legal adoption shall be treated as if
they were related by the whole blood.
ORDINARY TRUST
Any trust, other than a business trust or a living trust,
which takes effect during the lifetime of the settlor and for which
the trustees of the trust take title to property primarily for the
purpose of protecting, managing or conserving it until distribution
to the named beneficiaries of the trust. An ordinary trust does not
include a trust that has an objective to carry on business and divide
gains, nor does it either expressly or impliedly have any of the following
features: the treatment of beneficiaries as associates, the treatment
of the interests in the trust as personal property, the free transferability
of beneficial interests in the trust, centralized management by the
trustee or the beneficiaries, or continuity of life.
PERSON
Every natural person, association or corporation, or entity
of any kind. Whenever used in any clause prescribing and imposing
a fine or imprisonment, or both, the term “person” as
applied to associations shall include the responsible members or general
partners thereof, and as applied to corporations the officers thereof.
REAL ESTATE
(1)
Any lands, tenements or hereditaments within
this Township, including without limitation buildings, structures,
mines, minerals, oil, gas, quarries, spaces with or without upper
or lower boundaries, trees and other improvements, immovables or interests
which, by custom, usage or law, pass with a conveyance of land, but
excluding permanently attached machinery and equipment in an industrial
plant.
(3)
A tenant-stockholder’s interest in a cooperative
housing corporation, trust or association under a proprietary lease
or occupancy agreement.
REAL ESTATE COMPANY
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate, 90% or more
of the ownership interest in which is held by 35 or fewer persons,
and which:
(1)
Derives 60% or more of its annual gross receipts
from the ownership or disposition of real estate; or
(2)
Holds real estate, the value of which comprises
90% or more of the value of its entire tangible asset holdings, exclusive
of tangible assets which are freely transferable and actively traded
on an established market.
TITLE TO REAL ESTATE
(1)
Any interest in real estate which endures for
a period of time, the termination of which is not fixed or ascertained
by a specific number of years, including without limitation as estate
in fee simple, life estate or perpetual leasehold; or
(2)
Any interest in real estate enduring for a fixed
period of years but which, either by reason of the length of the term
or the grant of a right to extend the term by renewal or otherwise,
consists of a group of rights approximating those of an estate in
fee simple, life estate or perpetual leasehold, including without
limitation a leasehold interest or possessory interest under a lease
or occupancy agreement for a term of 30 years or more, or a leasehold
interest or possessory interest in real estate in which the lessee
has equity.
TOWNSHIP
The Township of Dickinson, in Cumberland County, Pennsylvania.
TRANSACTION
The making, executing, delivering, accepting or presenting
for recording of a document.
VALUE
(1)
In the case of any bona fide sale of real estate
at arm’s length for actual monetary worth, the amount of the
actual consideration therefor, paid or to be paid, including liens
or other encumbrances thereon existing before the transfer and not
removed thereby, whether or not the underlying indebtedness is assumed,
and ground rents, or a commensurate part thereof where such liens
or other encumbrances and ground rents also encumber or are charged
against other real estate; provided that, where such documents shall
set forth a nominal consideration, the “value” thereof
shall be determined from the price set forth in or actual consideration
for the contract of sale;
(2)
In the case of a gift, sale by execution upon
a judgment or upon the foreclosure of a mortgage by a judicial officer,
transactions without consideration or for consideration less than
the actual monetary worth of the real estate, a taxable lease, an
occupancy agreement, a leasehold or possessory interest, any exchange
or properties, or the real estate of an acquired company, the actual
monetary worth of the real estate within the Township determined by
adjusting the assessed value of the real estate for local real estate
tax purposes for the common level ratio of assessed values to market
values of the taxing district in which the Township is located, as
established by the State Tax Equalization Board, or a commensurate
part of the assessment where the assessment includes other real estate;
(3)
In the case of an easement or other interest in real estate, the value of which is not determinable under Subsection
(1) or
(2), the actual monetary worth of such interest; or
(4)
The actual consideration for or actual monetary
worth of any executory agreement for the construction of buildings,
structures or other permanent improvements to real estate between
the grantor and other persons existing before the transfer and not
removed thereby, or between the grantor, the agent or principal of
the grantor or a related corporation, association or partnership,
and the grantee existing before or effective with the transfer.
B. The singular shall include the plural, and the masculine
shall include the feminine and neuter.
A tax is hereby levied and imposed, for general
Township municipal purposes, on every real estate transaction, at
the rate of 1% of the value of the real estate represented by the
document involved in the real estate transaction.
A. The tax shall be payable at the earlier of the time
the document is presented for recording, within 30 days of acceptance
of the document, or within 30 days of becoming an acquired company.
B. If the real estate is located partially within and
partially outside the Township, the tax shall be calculated on the
value of the portion within the Township.
C. The tax imposed hereunder shall be due and payable
to the collector, as a joint and several liability, by 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. In the case of an acquired company,
the company shall also have liability for payment of the tax. All
such persons shall also be liable for any penalties imposed under
this article.
D. It is the intent of this article that the entire burden
of the tax imposed on a real estate transaction by the Township and
other political subdivisions shall not exceed the limitations prescribed
in Section 8 of the Local Tax Enabling Act, 53 P.S. § 6908,
so that if any other political subdivision imposes a tax on real estate
transactions taxes under this article, the provisions of said Section
8 shall apply.
The payment of the tax imposed hereunder shall
be evidenced by the collector affixing on the document an official
stamp or writing, setting forth the date of payment of the tax and
amount of tax paid.
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.
A. The tax imposed by this article shall not be imposed
upon:
(1) A transfer to the commonwealth or to any of its instrumentalities,
agencies or political subdivisions by gift, dedication or deed in
lieu of condemnation, or deed of confirmation in connection with condemnation
proceedings, or a 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.
(2) A document which the Township is prohibited from taxing
under the Constitution or statutes of the United States.
(3) A conveyance to a municipality, township, school district
or county pursuant to acquisition by the municipality, township, school
district or county of a tax delinquent property at sheriff sale or
Tax Claim Bureau sale.
(4) A transfer for no or nominal actual consideration
which corrects or confirms a transfer previously recorded, but which
does not extend or limit existing record legal title or interest.
(5) A transfer of division in kind for no or nominal actual
consideration of property passed by testate or intestate succession
and held by cotenants; however, if any of the parties take shares
greater in value than their undivided interest, tax is due on the
excess.
(6) A transfer between husband and wife; between persons
who were previously husband and wife who have since been divorced,
provided the property or interest therein subject to such transfer
was acquired by the husband and wife, or husband or wife, prior to
the granting of the final decree in divorce; between parent and child
or the spouse of such child; between brother or sister or spouse of
a brother or sister and brother or sister or the spouse of a brother
or sister; and between a grandparent and grandchild or the spouse
of such grandchild; except that a subsequent transfer by the grantee
within one year shall be subject to tax as if the grantor were making
such transfer.
(7) A transfer for no or nominal actual consideration
of property passing by testate or intestate succession from a personal
representative of a decedent to the decedent’s devisee or heir.
(8) A transfer for no or nominal actual consideration
to a trustee of an ordinary trust where the transfer of the same property
would be exempt if the transfer was made directly from the grantor
to all of the possible beneficiaries that are entitled to receive
the property or proceeds from the sale of the property under the trust,
whether or not such beneficiaries are contingent or specifically named.
A trust clause which identifies the contingent beneficiaries by reference
to the heirs of the trust settlor as determined by the laws of the
intestate succession shall not disqualify a transfer from the exclusion
provided by this clause. No such exemption shall be granted unless
the Recorder of Deeds is presented with a copy of the trust instrument
that clearly identifies the grantor and all possible beneficiaries.
(9) A transfer for no or nominal actual consideration
to a trustee of a living trust from the settlor of the living trust.
No such exemption shall be granted unless the Cumberland County Recorder
of Deeds is presented with a copy of the living trust instrument.
(10)
A transfer for no or nominal actual consideration
from a trustee of an ordinary trust to a specifically named beneficiary
that is entitled to receive the property under the recorded trust
instrument or to a contingent beneficiary where the transfer of the
same property would be exempt if the transfer was made by the grantor
of the property into the trust to that beneficiary. However, any transfer
of real estate from a living trust during the settlor’s lifetime
shall be considered for the purposes of this Article as if such transfer
were made directly from the settlor to the grantee.
(11)
A transfer for no or nominal actual consideration
from a trustee of a living trust after the death of the settlor of
the trust or from a trustee of a trust created pursuant to the will
of a decedent to a beneficiary to whom the property is devised or
bequeathed.
(12)
A transfer for no or nominal actual consideration
from the trustee of a living trust to the settlor of the living trust
if such property was originally conveyed to the trustee by the settlor.
(13)
A transfer for no or nominal actual consideration
from trustee to successor trustee.
(14)
A transfer for no or nominal actual consideration
between principal and agent or straw party; or from or to an agent
or straw party where, if the agent or straw party were his principal,
no tax would be imposed under this article. Where the document by
which title is acquired by a grantee or statement of value fails to
set forth that the property was acquired by the grantee from, or for
the benefit of, his principal, there is a rebuttal presumption that
the property is the property of the grantee in his individual capacity
if the grantee claims an exemption from taxation under this clause.
(15)
A transfer made pursuant to the statutory merger
or consolidation of a corporation or statutory division of a nonprofit
corporation, except where the Township reasonably determines that
the primary intent for such merger, consolidation or division is avoidance
of the tax imposed by this article.
(16)
A transfer from a corporation or association
of real estate held of record in the name of the corporation or association
where the grantee owns stock of the corporation or an interest in
the association in the same proportion as his interest in or ownership
of the real estate being conveyed and where the stock of the corporation
or the interest in the association has been held by the grantee for
more than two years.
(17)
A transfer from a nonprofit industrial development
agency or authority to a grantee of property conveyed by the grantee
to that agency or authority as security for a debt of the grantee
or a transfer to a nonprofit industrial development agency or authority.
(18)
A transfer from a nonprofit industrial development
agency or authority to a grantee purchasing directly from it, but
only if:
(a)
The grantee shall directly use such real estate
for the primary purpose of manufacturing, fabricating, compounding,
processing, publishing, research and development, transportation,
energy conservation, energy production, pollution control, warehousing
or agriculture; and
(b)
The agency or authority has the full ownership
interest in the real estate transferred.
(19)
A transfer by a mortgagor to the holder of a
bona fide mortgage in default in lieu of a foreclosure or a transfer
pursuant to a judicial sale in which the successful bidder is the
bona fide holder of a mortgage, unless the holder assigns the bid
to another person.
(20)
Any transfer between religious organizations
or other bodies or persons holding title for a religious organization
if such real estate is not being or has not been used by such transferor
for commercial purposes.
(21)
A transfer to a conservancy which possesses
a tax exempt status pursuant to Section 501(c)(3) of the Internal
Revenue Code of 1954 [68A Stat. 3, 26 U.S.C. § 501(c)(3)]
and which has as its primary purpose preservation of land for historic,
recreational, scenic, agricultural or open space opportunities; or
a transfer from such a conservancy to the United States, the commonwealth
or to any of their instrumentalities, agencies or political subdivisions;
or any transfer from such a conservancy where the real estate is encumbered
by a perpetual agricultural conservation easement as defined by the
Act of June 30, 1981 (P.L. 128, No. 43), known as the “Agricultural
Area Security Law,” and such conservancy has owned the real
estate for at least two years immediately prior to the transfer.
(22)
A transfer of real estate devoted to the business
of agriculture to a family farm corporation by a member of the same
family which directly owns at least 75% of each class of the stock
thereof.
(23)
A transfer of real estate devoted to the business
of agriculture to a family farm partnership by a member of the same
family, which family directly owns at least 75% of the interests in
the partnership.
(24)
A transfer between members of the same family
of an ownership interest in a real estate company, family farm corporation
or family farm partnership which owns real estate.
(25)
A transaction wherein the tax due is $1 or less.
(26)
Leases for the production or extraction of coal,
oil, natural gas or minerals and assignments thereof.
B. In order to exercise any exclusion provided in this
section, the true, full and complete value of the transfer shall be
shown on the statement of value. For leases of coal, oil, natural
gas or minerals, the statement of value may be limited to an explanation
of the reason such document is not subject to tax under this resolution.
Except as otherwise provided in §
182-39, 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 purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
A. A real estate company is an acquired company upon
a change in the ownership interest in the company, however effected,
if the change:
(1) Does not affect the continuity of the company; and
(2) Of itself or together with prior changes has the effect
of transferring, directly or indirectly, 90% or more of the total
ownership interest in the company within a period of three years.
B. With respect to real estate acquired after February
16, 1986, a family farm corporation is an acquired company when, because
of voluntary or involuntary dissolution, it ceases to be a family
farm corporation or when, because of issuance or transfer of stock
or because of acquisition or transfer of assets that are devoted to
the business of agriculture, it fails to meet the minimum requirements
of a family farm corporation under this article.
C. A family farm partnership is an acquired company when,
because of voluntary or involuntary dissolution, it ceases to be a
family farm partnership or when, because of transfer of partnership
interests or because of acquisition or transfer of assets that are
devoted to the business of agriculture, it fails to meet the minimum
requirements of a family farm partnership under this article.
D. Within 30 days after becoming an acquired company,
the company shall present a declaration of acquisition to the collector
for recording and for the affixation of the official stamp or writing
evidencing payment of the tax. Such declaration shall set forth the
value of real estate holdings of the acquired company in the Township.
A. Where there is a transfer of a residential property
by a licensed real estate broker, which property was transferred to
him within the preceding year as consideration for the purchase of
other residential property, a credit for the amount of the tax paid
at the time of the transfer to him shall be given to him toward the
amount of the tax due upon the transfer.
B. Where there is a transfer by a builder of residential
property which was transferred to the builder within the preceding
year as consideration for the purchase of new, previously unoccupied
residential property, a credit for the amount of the tax paid at the
time of the transfer to the builder shall be given to the builder
toward the amount of the tax due upon the transfer.
C. Where there is a transfer of real estate which is
demised by the grantor, a credit for the amount of tax paid at the
time of the demise shall be given the grantor toward the tax due upon
the transfer.
D. Where there is a conveyance by deed of real estate
which was previously sold under a land contract by the grantor, a
credit for the amount of tax paid at the time of the sale shall be
given the grantor toward the tax due upon the deed.
E. If the tax due upon the transfer is greater than the
credit given under this section, the difference shall be paid. If
the credit allowed is greater than the amount of tax due, no refund
or carryover credit shall be allowed.
In determining the term of a lease, it shall
be presumed that a right or option to renew or extend a lease will
be exercised if the rental charge to the lessee is fixed or if a method
for calculating the rental charge is established.
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 shall be liable for the remaining
tax.
A. Every document lodged with or presented to the collector
for recording shall set forth therein and as a part of such document
the true, full and complete value thereof, or shall be accompanied
by a statement of value executed by a responsible person connected
with the transaction showing such connection and setting forth the
true, full and complete value thereof or the reason, if any, why such
document is not subject to tax under this article. The provision of
this section shall not apply to any excludable real estate transfers
which are exempt from taxation based on family relationships. Other
documents presented for the affixation of stamps shall be accompanied
by a certified copy of the document and statement of value executed
by a responsible person connected with the transaction showing such
connection and setting forth the true, full and complete value thereof
or the reason, if any, why such document is not subject to tax under
this article. The certified copy and statement of value shall be filed
with the collector.
B. Any recorder of deeds who shall record any document
upon which tax is imposed by this article without the proper documentary
stamp or stamps affixed thereto as required by this article as is
indicated in such document or accompanying statement of value shall,
upon summary conviction, be sentenced to pay a fine of $50 and costs
of prosecution, and, in default of payment thereof, undergo imprisonment
for not more than 30 days.
A. It shall be unlawful for any person to:
(1) Accept or present for recording or cause to be accepted
or presented for recording any document without the full amount of
tax thereon being duly paid;
(2) Fail to record a declaration of acquisition, as required
by this resolution;
(3) Fraudulently affix to any document any forged evidence
of payment; or
(4) Fail, neglect or refuse to comply with or violate
other provisions of this resolution or any rules and regulations promulgated
by the Township under this resolution, or any rules and regulations
of the Pennsylvania Department of Revenue to the extent applicable
to the tax levied hereunder.
B. Any person violating any of the provisions of this §
182-46 shall be guilty of a summary offense.
C. A person who makes a false statement of value or declaration
of acquisition, when he does not believe the statement or declaration
to be true, is guilty of a misdemeanor of the second degree.
A. If any tax owing under the terms of this article shall
not be paid when due, 10% of the amount of the tax shall be added
and collected as an initial penalty for nonpayment or underpayment
of the tax.
B. In addition, if any tax owing under the terms of this
article shall not be paid when due, a penalty shall accrue on the
amount of the unpaid tax at the rate of 1% per month or fractional
part of a month, on the amount of the unpaid tax, from the due date
until the amount of the tax is paid in full.
C. In addition, in the case of failure of any acquired
company to record a declaration of acquisition, as required by this
article, unless it is shown to the satisfaction of the Township that
such failure is due to reasonable cause, a penalty shall accrue on
the amount of the unpaid tax at the rate of 5% per month or fractional
part of a month, on the amount of the unpaid tax, from the due date
until the amount of the tax is paid in full. This penalty shall be
in addition to all other penalties, but shall not in the aggregate
exceed 50% of the amount of the unpaid tax.
D. In addition, if any part of any underpayment of tax
is due to fraud, there shall be added to the tax an amount equal to
50% of the underpayment.
E. In addition, if the Township files suit in order to
collect the amount of any tax not paid when due under this article,
at the discretion of the court, any person liable for payment of the
tax shall also be liable for reasonable attorney’s fees incurred
by the Township in prosecution of the suit.
F. No document upon which tax is imposed by this article
shall at any time be made the basis of any action or other legal proceeding,
nor shall proof thereof be offered or received in evidence in any
court of this commonwealth, or recorded in the office of any recorder
of deeds of any county of this commonwealth, unless the tax imposed
hereunder shall have been paid in full and evidence of payment have
been affixed thereto by the collector.
The tax imposed by this article, together with
all penalties, shall be a lien against the real estate to which the
document relates and, in the case of an acquired company, the real
estate owned by the acquired company. The lien shall date from the
time when the tax is due and payable and shall continue until discharged
by payment in full of the tax, together with all penalties. In order
to enforce the lien, the Township may proceed under the Municipal
Claims and Liens Act of 1923, 53 P.S. § 7101 et seq., or
in any other appropriate manner.
A. In order to determine whether the proper amount of
tax has been paid, without limiting any other rights of the Township,
the Township shall have the right to review all documents or records
relating to any real estate transaction or any related transactions,
and to take such other steps as the Township shall deem necessary
or appropriate, including a preview or audit of any documents or records
of any party to a real estate transaction to determine the fair market
value of the real estate or any other relevant matter as determined
by the Township. Upon request of the Township, and at such place and
time as specified by the Township, any party shall make available
to the Township any documents or records requested by the Township.
B. In the event any tax is not paid when due, the Township
may enforce payment of the tax, together with all penalties by suit
in assumpsit or any other appropriate means.
A. As provided in 16 P.S. § 11011-6, the Recorder
of Deeds of Cumberland County shall be the collection agent for this
tax, without compensation from the Township.
B. In order to ascertain the amount of taxes due when
the property is located in more than one political subdivision, the
collector shall not accept for recording any document unless it is
accompanied by a statement of value showing what taxes are due each
political subdivision.
C. On or before the 10th day of each month, the collector
shall pay over to the Township all taxes collected under this article,
less 2% for use of the county, and shall also provide a report containing
the information required by the Commonwealth of Pennsylvania in reporting
collections of the Pennsylvania Realty Transfer Tax. The two-percent
commission shall be paid to the county.
D. In accordance with Act 77-1986, any recorder of deeds
who shall record any document upon which tax is imposed under this
article without payment of tax as required under this resolution,
as is indicated in the document or accompanying statement of value
shall, upon summary conviction, be sentenced to pay a fine of $50
and costs of prosecution.
If any sentence, clause, section, or part of
this article is for any reason found to be unconstitutional, illegal,
or invalid, such unconstitutionality, illegality, or invalidity shall
not affect or impair any of the remaining provisions, sentences, clauses,
sections, or parts of this article. It is hereby declared as the intent
of the Board of Township Supervisors of the Township that this article
would have been adopted had such unconstitutional, illegal, or invalid
sentence, clause, section or part thereof not been included herein.
The Township may promulgate and enforce reasonable
rules and regulations for the interpretation, collection, and enforcement
of the tax.
A. To the extent this article imposes a tax on a real
estate transaction which is subject to the Commonwealth of Pennsylvania
Realty Transfer Tax imposed by Act 77-1986, and to the extent not
inconsistent herewith or with rules or regulations adopted by the
Township, this article shall be interpreted in the same manner as
Act 77-1986 and in accordance with regulations promulgated thereunder.
B. The provisions of this article, so far as they are
the same as those of ordinances in force immediately prior to adoption
of this article, are intended as a continuation of such ordinance,
and not as new enactments.
C. This article is intended to supplement the realty
transfer tax in effect prior to adoption of this article by imposing
a tax on real estate transactions not covered by prior ordinances
and now taxable under Act 77-1986. This article shall impose a tax
on all transactions taxable under resolutions levying a realty transfer
tax in force immediately prior to adoption of this article, and also
on all transactions which the Township is permitted to tax under Act
77-1986 to the fullest extent permissible.
D. To the extent the provisions of this article tax real
estate transactions taxable under ordinance levying a realty transfer
tax in force immediately prior to adoption of this article, this article
shall supersede said prior ordinances.
E. In the event this article is declared invalid, the
prior ordinance or ordinances of the Township levying a realty transfer
tax shall remain in full force and effect, and shall not be affected
in any way by adoption of this article.
F. The provisions of this article shall not affect any
act done or liability incurred, nor shall they affect any suit or
prosecution pending or to be instituted to enforce any right or penalty
or to punish any offense, under the authority of any ordinance in
force prior to adoption of this article.
This article shall become effective immediately
and shall continue in force hereafter without annual reenactment.