[Adopted 5-21-1984 by Ord. No. 3-84 (Ch. 24, Part 3, of the 1985 Code)]
This article is enacted under the authority of the Local Tax Enabling Act of 1965, approved December 31, 1965, Act No. 511, effective January 1, 1966 (53 P.S. § 6901 et seq.), its amendments and supplements, and shall be known as the "Tax on Deeds Ordinance."
The Borough of Greencastle adopts the provisions of Article XI-D of the Tax Reform Code of 1971 and imposes a realty transfer tax as authorized under that article subject to the rate limitations therein. The tax imposed under this section shall be at the rate of 1%. Greencastle Borough re-adopts Ordinance No. 3-84, subject to the changes and modifications set forth herein.
[Added 1-7-2008 by Ord. No. 2008-01]
The tax imposed under Subsection B and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511, as amended, known as "The Local Tax Enabling Act," provided that, if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Borough of Greencastle, 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.
[Added 1-7-2008 by Ord. No. 2008-01]
The following words when used in this article shall have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
- A partnership, limited partnership, or any other form of unincorporated enterprise, owned or conducted by two or more persons.
- The Borough of Greencastle, Franklin County, Pennsylvania.
- The Recorder of Deeds of Franklin County, Pennsylvania.
- A corporation or joint stock association, organized under the laws of this Commonwealth, the United States or any other state, territory or foreign country or dependency, including but not limited to banking institutions.
- Any deed, instrument or writing whereby any lands, tenements or hereditaments within the Borough or any interest therein shall be granted, bargained, sold, transferred or otherwise conveyed to the grantee, purchaser or any other person, but does not include wills, mortgages, transfers between husband and wife, transfers between parent and child.
- Every natural person, association, firm or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term "person" as applied to associations, partnerships or firms shall mean the partners or members thereof, and, as applied to corporations, the officers thereof.
- The person buying, acquiring, or otherwise receiving ownership of real property or any interest therein.
- The person selling, granting, conveying or otherwise transferring ownership of real property or any interest therein.
- In the case of any document granting, bargaining, selling, transferring or otherwise conveying any land, tenement, hereditament, or interest therein, the amount of the actual consideration therefor, including all liens, mortgages, or other encumbrances thereon. Actual consideration shall be construed to mean for the purposes of this article the cash paid for the execution and delivery of the document, together with the face value of all liens, judgments, mortgages, or other encumbrances secured on the real estate conveyed or transferred by the said document, together with any other evidence of indebtedness or promises, either oral or written, given by or on behalf of the grantee to grantor, or any one on his behalf, as full or part consideration for the said document of conveyance; provided; that where such document or documents shall set forth a small or nominal consideration, or in the case of a gift, the "value" thereof shall be determined from an actual monetary worth of the property including improvements granted, bargained, sold, transferred or otherwise conveyed, which, in either event, shall not be less than the amount of the highest assessment of such lands, tenements, or hereditaments for local tax purposes.
The singular shall include the plural, and the masculine shall include the feminine and neuter.
On and after the effective date of this article, on every document, whereby any lands, tenements, or hereditaments, or other realty sold, or any interest therein, shall be granted, bargained, sold, transferred, conveyed or otherwise vested in the purchaser or purchasers, grantee or grantees, or any other person or persons, by his, her or their direction, lying, being or situate wholly or in part within the boundaries of the Borough of Greencastle, Franklin County, Pennsylvania delivered on or subsequent to July 1, 1984, a tax for general Borough purposes is hereby imposed, assessed and levied on each such deed at the rate of 1% of the value of the real estate, lands, tenements, or hereditaments or any interest therein which is conveyed or transferred by the said document; provided that, where any lands, tenements or hereditaments being situate partly within and partly without the boundaries of the Borough of Greencastle, Franklin County, Pennsylvania, are conveyed by the document, such tax so levied shall be calculated on the valuation of that portion of such lands and tenements lying within the Borough of Greencastle, Franklin County, Pennsylvania.
The tax hereby imposed, assessed and levied shall be paid by the transferor, but nothing herein contained shall be construed as prohibiting the payment of the tax by the transferee. Payment of the tax by the transferee shall discharge the transferor's obligation and liability for payment of the tax.
The tax hereby imposed, assessed and levied shall be payable when the sale, transfer or conveyance of the real property, tenement, hereditament or other interest in real property shall be completed and must be paid at the time of the recording of the document evidencing the transfer.
The payment of the tax imposed, assessed and levied by this article shall be evidenced by a stamp certificate impressed by the Collector on every document.
The Collector shall furnish the necessary stamp certificate to be impressed upon every document, and the said Collector may appoint persons within or without said Borough as his agents for affixing to every deed said stamp certificate to be signed by said agent in the name of said Collector.
The Collector is hereby charged with the enforcement of the provisions of this article, and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
It shall be unlawful for any person to:
Fail to pay the tax imposed by this article.
Fail, neglect, or refuse to comply with, or violate the rules and regulations prescribed, adopted, and promulgated by the Collector under the provisions of this article.
Fraudulently affix to any document, upon which the tax is imposed by this article, any stamp certificate which has been cut, torn, or removed from any other document upon which a tax is imposed by this article, or any forged or counterfeited stamp certificate, or any impression of any forged or counterfeited stamp certificate.
Knowingly or willfully prepare, keep, sell, offer for sale, or have in his possession any forged or counterfeited stamp certificate.
[Amended 1-7-2008 by Ord. No. 2008-01]
Any tax imposed under this article 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 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," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
If any tax imposed, assessed and levied pursuant to this article shall not be paid when due, there shall be added to the tax a penalty of 10% of the amount of the tax due, in addition to the interest set forth in § 185-35, supra.
Any bargain, sale, transfer or conveyance of real estate, tenement, hereditament, or interest therein which is exempt from the tax imposed by the Pennsylvania Realty Transfer Act (72 P.S. § 8101-C) shall also be exempt from the tax imposed by this article.
Any person violating any of the provisions of this article shall be liable to a penalty not exceeding $500 for each and every offense, and further shall be required to pay the amount of the tax, together with interest and penalty as is otherwise provided for in this article, which should have been paid on the said document or documents, and, upon default in the payment of the same for 10 days, shall be subject to imprisonment for not more than 30 days.
The Collector shall furnish to the Borough a proper bond in an amount to be fixed by said Borough with such surety or sureties as it may approve, conditioned upon the effective and faithful performance of his duties as such Collector.
[Added 1-7-2008 by Ord. No. 2008-01]
As of the effective date of this section, all provisions of previous ordinances of the Borough of Greencastle or parts thereof which are contrary or inconsistent to Ordinance No. 2008-01 are expressly repealed.