[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. 
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:
ASSOCIATION
Any partnership, limited partnership, or other form of unincorporated enterprise owned by two or more persons.
DEEDS
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.
PERSON
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.
SECRETARY
The Secretary of the Board of Supervisors of the Township of Independence.
VALUE
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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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.
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.
Any person violating this article or any section or part thereof shall be subject to the appropriate penalties set forth in Chapter 1, General Provisions, Article II.
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.