[Adopted 1-2-1968 by Res.
No. 1-68]
[Amended 5-5-2004 by Ord. No. 1-2004]
The Board of Supervisors of the Township of Independence, Beaver County,
Pennsylvania, pursuant to the Act of the General Assembly of the Commonwealth
of Pennsylvania, entitled "The Local Tax Enabling Act" approved December 31,
1965, and by its amendments and by its authority thereby and otherwise created
and enacted,[1] that on January 1 there shall be established, for the period from
January 1 of the current year to December 31 of the current year and annually
thereafter for general revenue purposes a real estate transfer tax of 1% upon
the transfer of real property, or of any interest in real property situate
within the Township of Independence, County of Beaver and Commonwealth of
Pennsylvania regardless of where the instruments making the transfer are made,
executed or delivered or where the actual settlements on such transfer take
place, under terms and conditions as particularly set out in this article.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
A.
ASSOCIATION
DEEDS
PERSON
SECRETARY
VALUE
The following words or phrases when used in this article
shall have the meaning ascribed to them in this section, unless the context
clearly indicates a different meaning:
Any partnership, limited partnership, or other form of unincorporated
enterprise owned by two or more persons.
Any deed, instrument or writing whereby any lands, tenements or hereditaments
within the Township of Independence, County of Beaver and Commonwealth of
Pennsylvania, or any interest therein shall be granted, bargained, sold or
otherwise conveyed to the grantee, purchaser, or any person, but shall not
include transfer by will or mortgage or the intestate laws of this Commonwealth
or on 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 single-family residential premises
or on a transfer between corporations operating housing projects pursuant
to the housing and redevelopment assistance law and the shareholders thereof,
or on a transfer between nonprofit industrial development agencies and industrial
development agencies and industrial corporations purchasing from them, or
on transfer to nonprofit industrial development agencies, or on a transfer
between husband and wife, or on a transfer between persons who were previously
husband and wife but who have since been divorced; provided such transfer
is made within three months of the date of the granting of the final decree
in divorce and 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, or on a transfer between parent and child
or the spouse of such a child, or between parent and trustee for the benefit
of a child or the spouse of such child, by and between principal and straw
party for the purpose of placing a mortgage or ground rent upon the premises,
or on a correctional deed without consideration, or on a transfer to the United
States, the Commonwealth of Pennsylvania or to any of their instrumentalities,
agencies or political subdivisions, by gift, dedication, or deed in lieu of
condemnation, or deed of confirmation in connection with condemnation proceedings,
or 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, leases, or on a conveyance to a trustee under a recorded
trust agreement for the express purpose of holding 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.
Every human being, copartnership, association, or corporation. Whenever
used in any clause prescribing or imposing a penalty, or both, the term "person"
as applied to copartnerships, or associations shall mean the partners or members
thereof, and as applied to corporations, the officers thereof.
The Secretary of the Board of Supervisors of the Township of Independence.
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, where a such liens or other encumbrances also encumber 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 highest 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.
On or after the 1st day of January of the current year, a tax of 1%
of the actual value thereof is hereby imposed on each and every transfer of
real property, or any interest in real property, within the Township of Independence,
County of Beaver and Commonwealth of Pennsylvania, regardless of where the
instruments making the transfer are made, executed or delivered or where the
actual settlements on such transfer are made or take place. Where only a portion
of the real estate conveyed lies within the Township of Independence the transfer
of that portion only shall be taxed.
The tax shall be due and payable at the time of the actual transfer,
as evidenced by the deed or other instrument of conveyance. Payment shall
be evidenced by the affixing of stamps, or other official writing. If stamps
are used, they shall be affixed to every deed. Such stamps shall be affixed
in such manner that their removal will require the continued application of
steam or water, and the person using or affixing such stamps shall write or
stamp, or cause to be written or stamped thereon, the initials of his name
and the date upon which such stamps are affixed or used, so that such stamps
may not again be used; provided, however, that the Secretary may prescribe
other methods of cancellation. If other official writing is used, it shall
show the date of payment, the amount of the tax paid and the name or initial
of the authorized collector.
The Secretary shall have the authority to designate the official evidence
of payment within the limits of authority of this article and he shall furnish
the necessary materials to provide evidence of payment.
This tax shall be payable at such place or places as the Board of Supervisors
shall designate. The Secretary may be authorized to make reasonable expenditures
to determine all title transfers in the said Township.
The tax shall be paid by the grantors named in the deed or instrument
of conveyance, but the grantees named therein shall be secondarily liable.
Before accepting a payment of the tax herein provided, the 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 transferred pursuant to the definition of value in this
article.
The 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 to pay the tax imposed by this article;
B.
Refuse to comply with the regulations imposed herein
or procedure adopted by the Board of School Directors for collection;
C.
Fraudulently deface or remove evidence of payment as
placed on the document of conveyance;
D.
Hold himself out as collector of tax or seller of stamps
without authorization.
A penalty of 5% per annum of the tax due under this article shall be
due and payable if this tax be not paid and shall accumulate from the date
the tax is due, which date shall be the date of the transfer of the instrument.
Treasurer of the Township or to whatever bank he shall designate at
the last secular day of the month collected, showing names of grantors and
grantees, date of payment, value of property and amount of tax paid.
[Added 1-2-2007 by Ord. No. 1-2007]
A.
Imposition of tax. The Township of Independence 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 subsection shall be at the
rate of 1/2%.
B.
Administration. The tax imposed under Subsection A 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 Independence, pursuant to § 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.
C.
Interest. Any tax imposed under Subsection A 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 § 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.
D.
Effective date. The provisions of this section shall
become effective on and be applicable to any document made, executed, delivered,
accepted or presented for recording on or after October 5, 2005.
This article is adopted under authority of "The Local Tax Enabling Act"
approved December 31, 1965, hereinafter referred to as the Act.[1] All provisions of the Act relating to taxes on the transfer of
real estate are incorporated herein by reference as fully as though copied
at length herein. If there is any conflict or inconsistency between any provision
of this article and any provision of the Act, the provisions of the Act shall
prevail.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
