[Adopted 6-14-1983 by Ord. No. 296 (Ch.
121, Art. V, of the 1975 Code)]
This article is enacted under the authority
of the Act of Assembly No. 511, 1965, December 31, P.L. 1257, effective
January 1, 1966, entitled the "Local Tax Enabling Act."[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The following words and phrases, when used in
this article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates or requires a different
meaning:
The Borough of Danville, County of Montour and State of Pennsylvania.
Any natural person, association, copartnership, firm or corporation.
The Recorder of Deeds of Montour County, her successors in
office and their respective deputies.
The person buying, acquiring or otherwise receiving ownership
of real property or of any interest therein.
The person selling, conveying or otherwise transferring ownership
of real property or any interest therein.
The actual consideration paid or payable, including the amount
of any mortgage, bond, note or other obligation forming a part of
the consideration, for any real property or interest in real property.
If no consideration is stated in the instrument of transfer, or the
transfer shall be a gift, except as hereinafter otherwise stated,
then the value shall be the fair market value thereof.
There is hereby levied, assessed and imposed
for the year beginning January 1, 1984, a tax, at the rate hereinafter
provided, upon the transfer of real property and any interest in real
property situate in the Borough of Danville, regardless of where the
instruments affecting the transfers are made, executed or delivered
or where actual settlement on such transfers takes place.
The tax hereby levied, assessed and imposed
shall be at the rate of 1/2 of 1% of the value of the real property
transferred, whether or not such value is stated in the document evidencing
the transfer.
The tax hereby levied, assessed and imposed
shall be paid by the transferee, but nothing herein contained shall
be construed as prohibiting the payment of the tax by the transferor.
Payment of the tax by the transferor shall discharge the transferee's
obligation and liability for payment of the tax.
The tax hereby levied, assessed and imposed
shall be payable when the transfer of the real property or of the
interest in real property shall be completed and must be paid at the
time of the recording of the deed or other instrument evidencing the
transfer.
The following transfers of real property or
of interest in real property are exempt from the payment of the tax
hereby imposed as follows:
A.
All transfers to religious, charitable or nonprofit
educational organizations.
B.
When the transfer is by will or mortgage.
C.
When the transfer is by inheritance under the Intestate
Laws of the Commonwealth of Pennsylvania.
D.
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 purchase of a new,
previously unoccupied single-family residential premises.
E.
On the transfer between corporations operating housing
projects pursuant to the housing and redevelopment assistance law
and the shareholders thereof.
F.
On a transfer between nonprofit industrial development
agencies and industrial corporations purchasing from them.
G.
On a transfer to nonprofit industrial development
agencies.
H.
On a transfer between husband and wife.
I.
On a transfer between persons who were previously
husband and wife, but who have since been divorced, provided that
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.
J.
On a transfer between parent and child or the spouse
of such child.
K.
On a transfer between parent and trustee for the benefit
of a child or the spouse of such child.
L.
On a transfer between a principal and straw party
for the purpose of placing a mortgage or ground rent upon said premises.
M.
On a transfer of a correctional deed without consideration.
N.
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 which may include property line adjustments, provided
that said reconveyance is made within one year from the date of condemnation.
O.
On any leases on real estate 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.
P.
On a privilege, transaction, subject, occupation or
personal property which is not or does hereafter become subject to
a state tax or license fee.
The Recorder of Deeds of Montour County is hereby
appointed the agent for the Borough of Danville to collect the tax
hereby imposed. The Recorder shall refuse to accept or record any
instrument for the transfer of real property or of any interest in
real property unless and until the tax hereby imposed shall have been
paid. Upon the payment of the tax to the Recorder, said officer is
authorized to note on the instrument of transfer the receipt of the
tax by him, the date thereof and the amount of tax paid. No other
receipt for the payment of the tax shall be required. The Recorder
shall account to the Borough monthly for all taxes received by her
during the preceding month, with the name or names of the grantors
and grantees, the consideration stated in the instrument or, in the
absence of a stated consideration, the market value placed thereon
at the time of the recording by the grantee.
All taxes under this article which are due and
unpaid shall bear interest at the rate of 10% per year, and such taxes
and interest and any penalties may be collected as other taxes are
collected, or a municipal lien may be filed against the real estate
so transferred, in accordance with the Municipal Lien Act of the Commonwealth
of Pennsylvania.[1]
[1]
Editor's Note: See 53 P.S. § 7101
et seq.
If any tax levied pursuant to this article shall
not be paid when due, there shall be added to the tax a penalty of
10% of the amount of the tax due, in addition to the interest hereinabove
provided.
This article shall become effective July 1,
1983, and shall apply to all transfers of real property or interest
in real property which occur on or after January 1, 1984.
