[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.