[Adopted 8-10-1964 as Ord. No. 353; reenacted 11-24-1965 by Ord. No.
361; 11-14-1966 by Ord. No. 367]
A.
ASSOCIATION
CORPORATION
DOCUMENT
PERSON
TAX COLLECTOR
VALUE
The following words or phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except where the content clearly indicates a different meaning:
Any partnership, limited partnership or other form of unincorporated
enterprise owned or conducted by two or more persons.
A corporation or joint-stock association organized under
the laws of the 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 of Freedom or any interest therein
shall be granted, bargained, sold 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
or the spouse of such child, or between parent and trustee for the
benefit of a child or the spouse of such child, or between a principal
and straw party for the purpose of placing a mortgage or ground rent
upon the premises, correctional deeds without consideration, transfers
to the United States, the Commonwealth of Pennsylvania, or to any
of their instrumentalities, agencies or political subdivisions, by
gift, dedication or deed of confirmation in connection with condemnation
proceedings, leases, a conveyance to a trustee under a recorded trust
agreement for the express purpose of holding the title in trust as
security for a debt contracted at the time of the conveyance under
which the trustee is not the lender and requiring the trustee to make
reconveyance to the grantor-borrower upon the repayment of the debt
or a transfer by the owner of previously occupied residential premises
to a builder of new residential premises when such previously occupied
residential premises is taken in trade by such builder as part of
the consideration from the purchaser of a new previously unoccupied
residential premises.
Any natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty or
imprisonment, or both, the term "person," as applied to copartnerships
or associations shall mean the partners or members thereof, and as
applied to corporation, this Officers thereof.
The person hereby empowered and charged by this article with
the duty of collecting the tax hereby imposed and the enforcement
of all provisions hereto shall be the Recorder of Deeds of Beaver
County, Pennsylvania.
[Amended 4-13-1994 by Ord. No. 492]
In the case of any document granting, bargaining, selling
or otherwise conveying any land, tenement or hereditament or interest
therein, the amount of the actual consideration therefor, including
liens or other encumbrances thereon assumed by the grantee or purchaser,
or a commensurate part of the liens or other encumbrances thereon,
the ground rents, where such liens or other encumbrances and ground
rents also encumber or are charged against other lands, tenements
or hereditaments, provided that where such document shall set forth
a small or nominal consideration, the "value" thereof shall be determined
from the price set forth in, or actual consideration for, the contract
of sale, or in the case of a gift, from the actual monetary worth
of the property granted, bargained, sold or otherwise conveyed, which
in either event shall not be less than the amount of the assessment
of such lands, tenements or hereditaments for local tax purposes.
B.
The singular shall include the plural, and the masculine
shall include the feminine and neuter.
[Amended 4-13-1994 by Ord. No. 492; 12-13-2006 by Ord. No. 547]
The Borough of Freedom adopts the provisions
of Article XI-D of the Tax Reform Code of 1971[1] 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%.
[1]
Editor’s Note: See 53 P.S. § 6901 et seq.
A.
The tax shall be due and payable at the time of the
actual transfer as evidenced by delivery of the deed or other document
of conveyance. Payment of the tax shall be evidenced on the deed itself
by the affixing of stamps, or in such other manner as the Tax Collector
shall determine. Whatever method of indicating payment is used, the
notation on the deed shall show the date of payment, the amount of
the tax paid and the name of the Tax Collector receiving such payment.
B.
The Tax Collector shall have the authority to designate
the official evidence of payment within the limits of the authority
granted by this article. The Borough Council shall furnish the necessary
materials to provide evidence of payment.
[Amended 4-13-1994 by Ord. No. 492]
Where only a portion of the real property conveyed
lies within the geographical limits of the Borough of Freedom, the
transfer of that portion only shall be taxed.
Before accepting payment of the tax herein provided,
the Tax Collector may require that the taxpayer produce a certificate
or affidavit executed by a responsible person connected with the transaction,
showing such connection and the actual value of the real property
transferred pursuant to the definition of "value" in this article.
The Tax Collector may, within his discretion,
accept a copy of the sales agreement as evidence of the purchase price
and base the tax on the consideration price therein stated.
It shall be unlawful for any person to:
A.
Fail or refuse to pay the tax imposed by this article.
B.
Fail or refuse to comply with the regulations imposed
herein or procedure adopted by the Tax Collector for collection.
C.
Fraudulently deface or remove evidence of payment
as placed on the document of conveyance.
D.
Make any notation upon any deed or other document
of conveyance indicating payment of the tax.
E.
Hold himself out as a collector of this tax or as
a seller of stamps without proper authorization.
[Amended 12-13-2006 by Ord. No. 547]
A.
Administration. The tax imposed under § 184-19 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,"[1] provided that, if the correct amount of the tax is not
paid by the last date prescribed for timely payment, the Borough of
Freedom, 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.
[1]
Editor's Note: See 72 P.S. § 8101-D et seq.
B.
Interest. Any tax imposed under § 184-19 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.
All moneys collected from this tax shall be
paid to the Treasurer of the Borough of Freedom, or to whatever bank
he shall designate, on the last secular day of the month collected,
and a record shall be kept at the office of the Tax Collector showing
names of grantors and grantees, date of payment, value of property
and amount of tax paid.
[Amended 4-13-1994 by Ord. No. 492]
The Tax Collector shall have the right to bring
a suit before any District Justice within the County of Beaver or
in the Court of Common Pleas of Beaver County, Pennsylvania, to enforce
the collection of any tax due under the terms of this article.
[Amended 4-13-1994 by Ord. No. 492]
Any person convicted before any District Justice
of violating any of the provisions or requirements of this article
or of failing, neglecting or refusing to pay any tax, penalties or
interest imposed under this article, or of knowingly making any incomplete,
false or fraudulent statement, or of attempting to do anything whatsoever
to avoid the payment of the whole or any part of the tax imposed under
this article shall be liable to a fine or penalty not exceeding $600
for each and every offense and the costs of prosecution thereof and,
in default of payment thereof, to undergo imprisonment in the county
jail for a period not exceeding 30 days. Such fine shall be in addition
to any other penalty imposed by any other section of this article.
