[Ord. 1084, 12/20/1968, § 1]
This Part shall be known and may be cited as the "Realty Transfer
Tax Ordinance" and is enacted under the authority of The Local Tax
Enabling Act, 1965, Dec. 31, P.L. 1257.
[Ord. 1084, 12/20/1968, § 2]
The following words, when used in this Part, 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 or operated by two or more persons.
the Borough of Phoenixville.
a corporation or joint-stock association organized under
the laws of the Commonwealth of Pennsylvania, the United States or
any other state, territory or foreign country or dependency including,
but not limited to, banking institutions.
any deed, instrument or writing whereby any lands, tenements
or hereditaments, or interest therein, within the Borough of Phoenixville
shall be quitclaimed, granted, bargained, sold or otherwise conveyed
to the grantee, purchaser or any other person, but does not include:
Transfer by will, mortgage or under the interstate laws of the
Commonwealth of Pennsylvania.
The transfer by the owner of previously occupied residential
premises to a builder of new residential premises if taken in trade
by such builder as part of the consideration from the purchaser of
a new previously unoccupied single-family residential premises.
Transfers between corporations operating housing projects pursuant
to the Housing and Redevelopment Assistance Act and the shareholders
thereof.
Transfers between nonprofit industrial development agencies
and industrial corporations purchasing from them.
Transfers to nonprofit industrial agencies.
Transfers between husband and wife or 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.
Transfers between parent and child or the spouse of a child
or between parent and trustee for the benefit or the spouse of such
child.
Transfers by and between a principal and straw party for the
purpose of placing a mortgage or ground rent upon the premises.
A correctional deed 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 in lieu of condemnation or deed of confirmation
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
that said reconveyance is made within one-year from the date of condemnation.
Leases.
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 repayment of the debt.
Transfer from a purchase money mortgagor to the vendor holding
the purchase money mortgage, whether pursuant to a foreclosure or
in lieu thereof.
Conveyance to municipalities, Townships, school districts and
Counties pursuant to acquisition by municipalities, Township, school
districts and Counties of delinquent properties at sheriff sale of
Tax Claim Bureau.
Transfer between religious organizations or other bodies or
persons holding title to real estate for a religious organization
if such real estate is not being or has not been used or transferred
for commercial purposes.
every natural person, association or corporation. Whenever
used in any clause prescribing and imposing a penalty, the term "person,"
as applied to associations, shall mean the partners or members thereof
and as applied to corporations, the officers thereof.
the making, executing, delivering, accepting or presenting
for recording of a document, regardless of where the documents making
the transfer are made, executed or delivered or where the actual settlements
on such transfer take place.
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 and ground rents or a commensurate
part of the liens or other encumbrances thereon and ground rents where
such liens or other encumbrances and round rents also encumber or
are charged against other land, 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
gift or any other document without consideration, 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.
[Ord. 1084, 12/20/1968, § 3; as amended by Ord.
2111, 12/11/2007, § 1]
Effective January 1, 2008, and thereafter, the tax levied under
this Part, shall continue to be levied at the rate of 1% of the value,
but shall thereafter be imposed upon each transfer of real property
or any interest in real property within the limits of the Borough,
regardless of where the instruments making the transfers are made,
executed or delivered or where the actual settlements on the transfers
take place, to the same extent that such transactions are subject
to the tax imposed by the Commonwealth of Pennsylvania pursuant to
Article XI-C of the Act of March 4, 1971 (P.L. 6, No. 2), as amended,
known as and hereinafter referred to in this chapter as the "Tax Reform
Code of 1971," 72 P.S. § 8101-C et seq., and any and all
provisions of this Part which are inconsistent therewith shall not
be applicable to transfers which occur on or after that date.
[Ord. 1084, 12/20/1968, § 4; as amended by Ord.
2111, 12/11/2007, § 2]
Any tax imposed under Section 203 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 Section 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.
[Ord. 1268, 8/10/1976, § 1; as amended by Ord.
1607, 11/14/1989, § 4; and by Ord. 2111, 12/11/2007, § 2]
Effective January 1, 2008, and thereafter, the tax levied under
this Part shall be administered, collected and enforced under the
Act of December 31, 1965 (Pl. 1257, No. 511), as amended, known as
the "Local Tax Enabling Act"; provided, however, that if the correct
amount of the tax is not paid by the last date prescribed for timely
payment as provided for in Section 1102-C of the Tax Reform Code of
1971, 72 P.S. § 8102-C, the Pennsylvania Department of Revenue
is authorized and directed, on behalf of the Borough, to determine
the tax, interest and penalty as provided for in Section 1109-D of
the Tax Reform Code of 1971, 72 P.S. § 8109-D, and is also
authorized and directed to collect and enforce the tax, interest and
penalty in the same manner as tax, interest and penalty imposed by
the Commonwealth of Pennsylvania pursuant to Article XI-C of the Tax
Reform Code of 1971, 72 P.S. § 8101-C et seq.
[Ord. 2111, 12/11/2007, § 2]
If any sentence, clause, section, or part of this Part is for
any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections,
or parts hereof. It is hereby declared as the intent of the Borough
Council that this Part would have been adopted had such unconstitutional,
illegal or invalid sentence, clause, section or part thereof not been
included herein.
[Ord. 2111, 12/11/2007, § 2]
All ordinances or parts of ordinances conflicting or inconsistent
herewith are hereby repealed.
[Ord. 2111, 12/11/2007, § 2]
This Part, as amended, shall become effective and applicable
to any document, made, executed delivered, accepted or presented for
recording on January 1, 2008, and thereafter.
