[Adopted 12-6-1973 by Ord. No. 445 (Ch. XXIV, Part 1, of the 1975 Code of Ordinances)]
The following words, when used in this article, shall have the meanings ascribed to them in this section, except those instances where the context clearly indicates a different meaning:
ASSOCIATION
A partnership, limited partnership, or any other form of unincorporated enterprise owned or conducted by two or more persons.
CORPORATION
Any corporation or joint stock association organized under the law of the United States, the Commonwealth of Pennsylvania, the United States, or any other state, territory or foreign country, or dependency, including but not limited to banking institutions.
DOCUMENT
Any deed, instrument or writing whereby any lands, tenements, or hereditaments within the limits of Derry Borough, Westmoreland County, Pennsylvania, 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, by and between a principal and a straw party for the purpose of placing a mortgage or ground rent upon the premises, correctional deeds without consideration, transfer to the United States, the Commonwealth of Pennsylvania, or to any of their instrumentalities, agencies or political subdivision, by gift, dedication or deed of confirmation in connection with condemnation proceedings, and leases, or conveyance to a trustee under a recorded trust agreement for the express purpose of holding title in trust as security for a debt contract 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 natural person, association or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment or both, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
TRANSACTION
The making, executing, delivering, accepting or presenting for recording of a document.
VALUE
In the case of any document granting, bargaining, selling or otherwise conveying any land, tenements or hereditaments or interest therein, the amount of the actual consideration therefor, including liens or other encumbrances thereon and ground rents or a commensurate part of the liens or other encumbrances, where such liens or other encumbrances and ground rents also encumber or are charged against other lands, tenements or hereditaments; provided, that where such documents 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 or any other document without consideration, from the actual monetary worth of the property granted, bargained, sold or otherwise conveyed, which, in the event of either, shall not be less than four times the amount of the highest assessment of such lands, tenements or hereditaments for local tax purposes.[1]
[1]
Editor's Note: Section 13 of Ord. No. 445 provided that the ordinance shall continue in effect every year thereafter without further reenactment, until the ordinance is repealed.
Every person who makes, executes, delivers, accepts or presents for recording any document, or in whose behalf any document is made, executed and delivered, accepted or presented for recording, shall be subject to pay for and in respect to the transaction or any part thereof, or for or in respect of the vellum, parchment or paper upon which said document is written or printed, a Borough tax of the rate of 1/2 of 1% of the value of the property represented by such document which Borough tax shall be payable at the time of making, execution, delivery, acceptance or presenting for recording of such a document.
The tax herein imposed shall be fully paid, and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, and the sheriff, or other officer conducting said sale, shall pay the tax herein imposed out of the moneys paid to him in connection therewith.
The payment of the tax imposed by this article shall be evidenced by the Recorder of Deeds of Westmoreland County, Pennsylvania, affixing a rubber-stamped receipt to each taxable document at the time of recording, which document transfers real estate or any real estate [interest] therein situated in the Borough of Derry, Westmoreland County, Pennsylvania.
Every such document when presented to the Recorder of Deeds of Westmoreland County, or of any county of this commonwealth for recording therein, shall set forth in said document and as a part thereof, the true, full and complete consideration or value of said transfer, or in lieu thereof, shall be accompanied by an affidavit to be executed by the grantor, grantee, or the agent of either, which said affidavit shall set forth the true, full and complete consideration or value for the said transfer or the specific reason why said document and the transfer represented thereby is not subject to the tax imposed by this article, if the document upon its face does not disclose said reason.
No document upon which tax is imposed by this article shall be made the basis of any action or other legal proceeding, nor shall proof thereof be offered or received in evidence in any court of this commonwealth, or recorded in the office of any Recorder of Deeds of any county of this commonwealth unless the payment stamp of the Recorder of Deeds acting as agent for the Borough of Derry is properly affixed thereto.
[Amended 2-11-1975 by Ord. No. 468]
A. 
It shall be unlawful for any person to:
(1) 
Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document, without the full amount of the tax thereon being duly paid; or
(2) 
Fail, neglect, or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated by the provisions of this article.
B. 
Any person who shall violate any of the provisions of this section shall, upon conviction thereof, be sentenced to pay a fine of not more than $300 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. Provided: such penalty may be in addition to any other penalty in this article.
In addition to all other fines and penalties imposed by this article, all taxes imposed in accordance with the provisions hereof, if not paid when due, shall bear interest at the rate of 1/2 of 1% per month until paid, beginning 10 days after transfer coming within the provisions of this article, which said transfer date shall be deemed to be the date set forth in said document.
All taxes imposed by this article, together with the interest and penalties as provided herein, shall be recovered as other taxes or debts due and owing to the Borough of like character are now recoverable by law.
A penalty of 5%, in addition to the other penalties imposed hereby, is imposed upon the amount of any tax imposed under the provisions of this article, which shall remain unpaid for a period of longer than one month from and after the date of said transfer.
The tax levied and assessed by this article, together with the interest and penalties imposed herein, shall become a lien upon the lands, tenements, hereditaments or any part thereof or interest therein within the limits of Derry Borough, Westmoreland County, Pennsylvania, transferred or conveyed in accordance with the provisions of this article, and shall continue until discharged by payment to the Borough of Derry, and said Borough of Derry may file a municipal or tax claim in the Court of Common Pleas of Westmoreland County, Pennsylvania, against the transferor or transferee, or both, on the said lands, tenements or hereditaments conveyed in accordance with the provisions of the law of the Commonwealth of Pennsylvania covering the filing of municipal or tax claims.