[Adopted 3-11-2003 by Ord. No. D-1/3-11-03, approved 3-11-2003]
This article shall be known and may be cited as the "Realty
Transfer Tax Ordinance."
The following words or phrases, when used in this article, shall
have the meanings ascribed to them in this section, except in those
instances where the context clearly indicates a different meaning:
A partnership, limited partnership, or any other form of
unincorporated enterprise owned by two or more persons.
The Borough of Masontown, Fayette County, Pennsylvania.
Any deed, document, instrument or writing other than a lease,
agreement of sale, mortgage, ground rent or testamentary writing,
whereby the legal title to any lands, tenements or hereditaments,
or any real interest therein, shall be granted, bargained, sold, transferred,
conveyed, assigned, or otherwise vested in the grantee, purchaser,
or any other person or corporation.
The Recorder of Deeds of Fayette County, Pennsylvania, or
any person, public employee or private agency who may hereafter be
designated by the General Assembly of the Commonwealth of Pennsylvania
to collect and administer the local realty transfer tax.
Every person, copartnership, association or corporation.
Whenever used in any clause prescribing or imposing a penalty, or
both, the term "person," as applied to copartnership or association,
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
Any act, settlement, proceeding or process whereby the legal
title to any lands, tenements or hereditaments or other real property,
or any real interest therein, situate wholly or in part within the
boundaries of the Borough of Masontown, shall by deed be granted,
bargained, sold, transferred, conveyed, assigned or otherwise vested,
regardless of where the deed is prepared, executed, delivered, accepted,
recorded, or where settlement is consummated, provided, however, that
the Borough shall not have authority to levy, assess and collect said
tax on those transactions specifically exempted in Section 2, Subparagraph
(1) of Act 511, enacted December 31, 1965.[1]
In the case of any transaction, transfer or privilege, value
shall be the actual monetary worth or value of the property granted,
bargained, sold or otherwise conveyed at the time of said grant, bargain,
sale or conveyance. The actual consideration for said sale or conveyance
shall be prima facie evidence of the actual monetary worth or value
of the property granted, bargained, sold or otherwise conveyed and
said monetary value shall include all liens, mortgages, or other encumbrances
on the property granted, bargained, sold, or otherwise conveyed. Said
actual consideration which is prima facie evidence of the actual monetary
worth or value of the property granted, bargained, sold or conveyed
shall be construed to mean, for the purposes of this article, the
cash agreed to be paid or paid for the execution and delivery of the
deed, together with the face value of all liens, mortgages, or other
encumbrances secured on the land, tenements or hereditaments, or interest
therein, conveyed to transferred by said deed, together with any other
evidence or indebtedness or promises, either oral or written, given
by or on behalf of the grantee or grantor, or anyone on his behalf,
as full or part consideration for said deed, provided, that where
such deed 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 or agreement of sale, or in the case
of a gift, from the actual monetary worth or value of the property,
granted, bargained, sold, or otherwise conveyed at the time of such
grant, bargain, sale or conveyance, 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.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
On and after the effective date of this article, on every transaction,
transfer or privilege arising therefrom whereby any lands, tenements
or hereditaments, or any interest therein, lying, being and situate,
wholly or in part within the boundaries of the Borough of Masontown,
shall be granted, bargained, sold or otherwise conveyed, a tax for
general purposes at the rate of 1/2% of the total value is hereby
imposed, assessed and levied, provided, that in the case of any lands,
tenements or hereditaments or any interest therein located partly
within and partly without the boundaries of the Borough of Masontown,
such tax is imposed, assessed and levied only upon the value of that
portion of such lands, tenements or hereditaments, or any interest
therein, lying within the boundaries of the Borough of Masontown.
A.
This tax shall be due and payable and shall be paid by the grantor
or grantors named in the deed at the time of the making and executing
of said deed, provided, however, it shall be the duty of the grantee
or grantees named in said deed to ascertain that the said tax has
been paid by the grantor or grantors before accepting delivery of
said deed, and it is further provided that if said grantee or grantees
accepts delivery of a deed which does not reflect by official stamp
or writing that the tax has been paid, then the grantees or grantee
shall become jointly liable with the grantor or grantors for the payment
of said tax.
B.
Deeds wherein the grantor and grantee are exempt by law shall not
be taxable; deeds wherein the grantor alone is exempt by law shall
not be recorded unless the tax is paid by the grantee.
A.
The payment of tax imposed by this article shall be evidenced by
an official stamp and/or writing affixed to every deed indicating
the amount of the tax paid, the date paid, and the signature of the
Deed Transfer Tax Collector.
B.
The Deed Transfer Tax Collector may prescribe, prepare, and furnish
adhesive stamps of such denominations and quantities as may be necessary
for the payment of the tax imposed and assessed by this article, or
he may prescribe, prepare and furnish a manual method of marking the
amount of tax paid upon the instrument to be recorded.
The Borough of Masontown, or the Deed Transfer Tax Collector,
by and with the consent of the Council of the Borough of Masontown,
may, from time to time, provide such other means of collecting said
tax or of evidencing the payment thereof to the Deed Transfer Tax
Collector as may be considered appropriate, and in order to facilitate
and expedite the payment and collection of said tax, the Deed Transfer
Tax Collector, by and with the consent of the Council of the Borough
of Masontown, may appoint one or more responsible persons as his agent
or agents.
The Deed Transfer Tax Collector is hereby charged with the enforcement
of the provisions of this article, and is hereby authorized and empowered
to prescribe, adopt, promulgate and enforce rules and regulations
relating to:
A.
The method and means to be used in affixing or cancelling of stamps
in substitution for, or in addition to, the method or means provided
in this article.
B.
The denominations and sale of stamps.
C.
Any other matter or thing pertaining to the administration and enforcement
of the provisions of this article.
Every deed upon which a tax is imposed by this article, when
lodged with or presented to the Recorder of Deeds for recording, shall
set forth therein and as a part of such deed, the true, full, complete
and actual value thereof, or shall be accompanied by an affidavit,
executed by a responsible person connected with the transaction, showing
such connection, and setting forth the true, full, complete and actual
value thereof.
It shall be unlawful for any person to:
A.
Fail to pay the tax imposed by this article;
B.
Make use of any stamp to denote payment or any tax imposed by this
article, without cancelling such stamp, as required by this article
or as prescribed by the Deed Transfer Tax Collector;
C.
Fail, neglect, or refuse to comply with or violate the rules and
regulations prescribed, adopted, and promulgated by the Deed Transfer
Tax Collector under the provisions of this article;
D.
Fraudulently cut, tear or remove a stamp from any deed;
E.
Fraudulently affix to any deed, upon which said tax is imposed by
this article, any stamps which have been cut, torn, or removed from
any other deed upon which a tax is imposed by this article, or any
deed stamp or insufficient value, or any forged or counterfeited stamp,
or any impression of any forged or counterfeited stamps, die plate
or other article;
F.
Willfully remove or alter the cancellation marks of any deed stamp,
or restore any such deed stamp with intent to use, or cause the same
to be used after it has already been used, or knowingly buy, sell,
offer for sale, or give away, any such altered or restored stamp to
any person for use, or knowingly use the same;
G.
Knowingly have in his possession any altered or restored deed stamp
which has been removed from any deed, upon which tax is imposed by
this article; provided that the possession of such stamps shall be
prima facie evidence of an intent to violate the provisions of this
clause; or
H.
Knowingly or willfully affixing or causing to be affixed to any deed,
any impression, stamp, certificate or writing purported to signify
the payment of the tax imposed by this article when such person knows
or has reason to know that said tax has not been paid.
All taxes imposed by this article not paid when due shall bear
interest thereon at the rate of 1/2% per month until paid.
All taxes imposed by this article, together with interest from
the due date, shall be recovered as other debts of like character
are recovered.
The tax imposed by this article shall become a lien upon the
lands, tenements, or hereditaments, or any interest therein, lying,
being and situate wholly or in part within the boundaries of the Borough
of Masontown, which lands, tenements, hereditaments, or interest therein
are described in or conveyed to or transferred by the deed which is
the subject of the tax imposed, assessed and levied by this article,
said lien to begin at the time when the tax under this article is
due and payable, and continue until discharged by payment, or in accordance
with the law, and the Solicitor is authorized to file a municipal
or tax claim in the Court of Common Pleas of Fayette County, Pennsylvania,
in accordance with the provisions of the Municipal Lien Act of 1923,
its supplements and amendments.[1]
[1]
Editor's Note: See 53 P.S. § 7101 et seq.
The tax charged and assessed hereunder shall be construed as
being continued annually, carrying over from year to year, unless
specifically amended, changed, or repealed.
Any person violating any of the provisions of this article shall
be liable to a penalty not exceeding $300 for each and every offense,
and further shall be required to pay the amount of the tax, together
with interest as is otherwise provided for in this article, which
shall have been paid on said deed or deeds, and upon default in the
payment of the same for 10 days, shall be subject to 30 days imprisonment.
The provisions of this article are severable, and if any section,
clause, sentence, part or provision thereof shall be deemed illegal,
invalid, or unconstitutional, the decisions of the court shall not
affect or impair any of the remaining sections, clauses, sentences,
parts or provisions of this article. It is hereby declared to the
intent of the Council of the Borough of Masontown that this article
would have been adopted if such illegal, invalid or unconstitutional
section, clause, sentence, part or provisions had not been included
herein.
This article shall become effective April 1, 2003, and shall
be regarded as a continuing tax and will not be reenacted or readvertised
on an annual basis hereafter.
