The Municipality of Monroeville 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%.
The tax imposed under § 334-46 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 Municipality
of Monroeville, 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.
Any tax imposed under § 334-46 that is not paid by
the date of 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.
The provisions of this article shall become effective on and
be applicable to any document made, executed, delivered, accepted
or presented for recording on or after January 1, 2008.