[Adopted 2-27-2007 by Ord. No. 2007-1[1]]
[1]
Editor's Note: This ordinance also repealed former Art. I, Realty Transfer Tax, adopted 12-20-1988 by Ord. No. 3-1988, as amended.
The Township of Greene, Franklin County, Pennsylvania hereby 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 a rate of 1/2%.
The tax imposed under § 90-1 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 Township of Greene, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
Any tax imposed under § 90-1 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 Lien 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 Lien Act for tax claims.
A. 
As of the effective date of this article, the provisions of Chapter 90, Article I entitled "Realty Transfer Tax" of the Code of the Township of Greene, said chapter having been adopted as Township Ordinance No. 3-1988 on December 20, 1988, to the extent inconsistent herewith is repealed.
B. 
The repealed ordinance referenced in Subsection A remains effective for documents that became subject to tax prior to the effective date of this article.
The provisions of this article shall become effective on and be applicable to any document made, executed and delivered, accepted or presented for recording on and after March 5, 2007.