[Adopted 2-24-1988 by Ord. No. 88-3]
This article shall be known as and may be cited as the "Amendment to Real Estate Transfer Tax Ordinance of Third Day of January 1955."
This realty transfer tax is levied under the authority of Article XI-D, entitled "Local Real Estate Transfer Tax," of the Pennsylvania Real Estate Transfer Tax Act, which is a new article added by Act 77-1986 (Act of July 2, 1986, No. 77, P.L. 318) to the Pennsylvania Real Estate Transfer Act, Act 14-1981 (Act of May 5, 1981, No. 14, P.L. 36), as amended. The Pennsylvania Real Estate Transfer Tax Act is codified as 72 P.S. § 8101-C et seq. and Article XI-D is codified as 72 P.S. § 8101-D et seq.
A. 
The following words or phrases, when used in this article, shall have the meanings ascribed to them in this section:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated enterprise owned or conducted by two or more persons other than a private trust or descendant's estate.
COLLECTOR
The Recorder of Deeds of Montgomery County, Pennsylvania, is hereby appointed "collector' of the tax levied by this article.
CORPORATION
A corporation, joint-stock association, business trust or banking institution which is organized under the laws of this commonwealth, the United States or any other state, territory or foreign country or dependency.
DISTRICT
All that certain area situate within Towamencin Township and known as "Towamencin Township."
DOCUMENT
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years or instruments which solely grant, vest or confirm a public utility easement. Document shall also include a declaration of acquisition required to be presented for recording under § 143-29 of this article.
FAMILY FARM CORPORATION
A corporation of which at least 75% of its assets are devoted to the business of agriculture and at least 75% of each class of stock of the corporation is continuously owned by members of the same family. The business of agriculture shall not be deemed to include.
(1) 
Recreational activities, such as but not limited to hunting, fishing, camping, skiing, show competition or racing;
(2) 
The raising, breeding or training of game animals or game birds, fish, cats, dogs or pets or animals intended for use in sporting or recreational activities;
(3) 
Fur-farming;
(4) 
Stockyard and slaughterhouse operations; or
(5) 
Manufacturing or processing operations of any kind.
MEMBERS OF THE SAME FAMILY
Any individual, such individual's brothers or sisters, the brothers and sisters of such individual's parents and grandparents, the ancestors and lineal descendants of any of the foregoing, a spouse of any of the foregoing and the estate of any of the foregoing. Individuals related by half blood or legal adoption shall be treated as if they were related by whole blood.
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 include the responsible members or general partners thereof and, as applied to corporations, the officers thereof.
REAL ESTATE
(1) 
Any lands, tenements or hereditaments within this commonwealth, including without limitation, buildings, structures, fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper or lower boundaries, trees and other improvements, immovables or interests which by custom, usage or law pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.
(2) 
A condominium unit.
(3) 
A tenant-stockholder's interest in a cooperative housing corporation, trust or association under a proprietary lease or occupancy agreement.
REAL ESTATE COMPANY
A corporation or association which is primarily engaged in the business of holding, selling or leasing real estate, 90% or more of the ownership interest in which is held by 35 or fewer persons and which:
(1) 
Derives 60% or more of its annual gross receipts from the ownership or disposition of real estate; or
(2) 
Holds real estate, the value of which comprises 90% or more of the value of its entire tangible asset holdings exclusive of tangible assets which are freely transferable and actively traded on an established market.
TITLE TO REAL ESTATE
(1) 
Any interest in real estate which endures for a period of time, the termination of which is not fixed or ascertained by a specific number of years, including, without limitation, an estate in fee simple, life estate or perpetual leasehold; or
(2) 
Any interest in real estate enduring for a fixed period of years but which, either by reason of the length of the term or the grant of a right to extend the term by renewal or otherwise, consists of a group of rights approximating those of an estate in fee simple, life estate or perpetual leasehold, including, without limitation, a leasehold interest or possessory interest under a lease or occupancy agreement for a term of 30 years or more or a leasehold interest or possessory interest in real estate in which the lessee has equity. In determining the term of a lease, it shall be presumed that a right or option to renew or extend a lease will be exercised if the rental charged to the lessee is fixed or if a method for calculating the rental charge is established.
TOWNSHIP
Towamencin Township.
TRANSACTION
The making, executing, delivering, accepting or presenting for recording of a document.
TRANSFER
Any transaction, act, settlement, proceeding or process whereby all or part of the interest in any lands, tenements, hereditaments or other real property situate wholly or partially within the Township shall, by document, be transferred, conveyed, assigned or otherwise vested.
VALUE:
(1) 
In the case of any bona fide sale of real estate at arm's length for actual monetary worth, the amount of the actual consideration therefor, paid or to be paid, including liens or other encumbrances thereon existing before the transfer and not removed thereby, whether or not the underlying indebtedness is assumed, and ground rents, or a commensurate part thereof where such liens or other encumbrances and ground rents also encumber or are charged against others' real estate, provided that where such documents shall set forth a nominal consideration, the value thereof shall be determined from the price set forth in or actual consideration for the contract of sale;
(2) 
In the case of a gift, sale by execution upon a judgment or upon the foreclosure of a mortgage by a judicial officer, transactions without consideration or for consideration less than the actual monetary worth of the real estate, a taxable lease, an occupancy agreement, a leasehold or possessory interest, any exchange of properties or the real estate of an acquired company, the actual monetary worth of the real estate determined by adjusting the assessed value of the real estate for local real estate purposes for the common level ratio or assessed values to market values of the taxing district as established by the State Tax Equalization Board, or a commensurate part of the assessment where the assessment includes other real estate;
(3) 
In the case of an easement or other interest in real estate, the value of which is not determinable under Subsection (1) or (2), the actual monetary worth of such interest; or
(4) 
The actual consideration for or actual monetary worth of any executory agreement for the construction of buildings, structures or other permanent improvements to real estate between the grantor and other persons existing before the transfer and not removed thereby or between the grantor, the agent or principal of the grantor or a related corporation, association or partnership and the grantee existing before or effective with the transfer.
B. 
The singular shall include the plural, and the masculine shall include the feminine and neuter.
[Amended 11-29-2006 by Ord. No. 06-07]
A. 
Towamencin Township adopts the provisions of Article XI-D of the Tax Reform Code of 1971 and imposes a realty transfer tax as authorized under that Article subject to the rate limitations therein. The tax imposed under this section shall be at the rate of 1/2 of 1%.
B. 
The tax imposed under Subsection A and all applicable interest and penalties shall be administered, collected, and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511, as amended, known as the "Local Tax Enabling Act"), provided that if the correct amount of the tax is not paid by the last date prescribed for timely payment, Towamencin Township, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect, and enforce the tax, interest, and penalties.
C. 
Any tax imposed under Subsection A 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.
The payment of the tax imposed by this article shall be evidenced by the collector affixing on the document an official stamp or a writing setting forth the date of payment of the tax and the amount of tax paid.
The United States, the commonwealth or any of their instrumentalities, agencies or political subdivisions shall be exempt from payment of the tax imposed by this article. The exemption of such governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.
A. 
The tax imposed by this article shall not be imposed upon:
(1) 
A transfer to the commonwealth or to any of its instrumentalities, agencies or political subdivisions by gift, dedication or deed in lieu of condemnation or deed of confirmation in connection with condemnation proceedings or a 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.
(2) 
A document which the commonwealth is prohibited from taxing under the Constitution or statutes of the United States.
(3) 
A conveyance to a municipality, Township, school district or county pursuant to acquisition by the municipality, Township, school district or county of a tax-delinquent property at sheriff's sale or Tax Claim Bureau sale.
(4) 
A transfer for no or nominal actual consideration which corrects or confirms the transfer previously recorded, but which does not extend or limit existing record, legal title or interest.
(5) 
A transfer of division in kind for no or nominal actual consideration of property passed by testate or intestate succession and held by cotenants; however, if any of the parties takes shares greater in value than their undivided interest, tax is due on the excess.
(6) 
A transfer between husband and wife, between persons who were previously husband and wife who have since been divorced, provided that the property or interest therein subject to such transfer was acquired by the husband and wife or husband and wife prior to the granting of the final decree in divorce, between parent and child or the spouse of such child, between brother or sister or spouse of a brother or sister and brother or sister or the spouse of a brother or sister and between a grandparent and grandchild or the spouse of such grandchild, except that a subsequent transfer by the grantee within one year shall be subject to tax as if the grantor were making such transfer.
(7) 
A transfer for no or nominal actual consideration of property passing by testate or intestate succession from a personal representative of a decedent to the decedent's devisee or heir.
(8) 
A transaction for no or nominal actual consideration to a trustee of an ordinary trust where the transfer of the same property would be exempt if the transfer was made directly from the grantor to all of the possible beneficiaries, whether or not such beneficiaries are contingent or specifically named. No such exemption shall be granted unless the Recorder of Deeds is presented with a copy of the trust instrument that clearly identifies the grantor and all possible beneficiaries.
(9) 
A transfer for no or nominal actual consideration from a trustee to a beneficiary of an ordinary trust.
(10) 
A transfer for no or nominal actual consideration from trustee to successor trustee.
(11) 
A transfer for no or nominal actual consideration between principal and agent or straw party or from or to an agent or straw party where, if the agent or straw party were his principal, no tax would be imposed under this article. Where the document by which title is acquired by a grantee or statement of value fails to set forth that the property was acquired by the grantee from or for the benefit of his principal, there is a rebuttable presumption that the property is the property of the grantee in his individual capacity if the grantee claims an exemption from taxation under this section.
(12) 
A transfer made pursuant to the statutory merger or consolidation of a corporation or statutory division of a nonprofit corporation, except where the Department[1] reasonably determines that the primary intent for such merger, consolidation or division is avoidance of the tax imposed by this article.
[1]
Editor's Note: "Department" refers to the Pennsylvania Department of Revenue.
(13) 
A transfer from a corporation or association of real estate held of record in the name of the corporation or association where the grantee owns stock of the corporation or an interest in the association in the same proportion as his interest in or ownership of the real estate being conveyed and where the stock of the corporation or the interest in the association has been held by the grantee for more than two years.
(14) 
A transfer from a nonprofit industrial development agency or authority to a grantee of property conveyed by the grantee to that agency or authority as security for a debt of the grantee or a transfer to the nonprofit industrial development agency or authority.
(15) 
A transfer from a nonprofit industrial development agency or authority to a grantee purchasing directly from it, but only if:
(a) 
The grantee shall directly use such real estate for the primary purpose of manufacturing, fabricating, compounding, processing, publishing, research and development, transportation, energy conservation, energy production, pollution control, warehousing or agriculture; and
(b) 
The agency or authority has the full ownership interest in the real estate transferred.
(16) 
A transfer by a mortgagor to the holder of a bona fide mortgage in default in lieu of a foreclosure or a transfer pursuant to a judicial sale in which the successful bidder is the bona fide holder of a mortgage, unless the holder assigns the bid to another person.
(17) 
Any transfer between religious organizations to other bodies or persons holding title for a religious organization if such real estate is not being or has not been used for such transfer or for commercial purposes.
(18) 
A transfer to a conservancy which possesses a tax-exempt status pursuant to Section 5O1(c)(3) of the Internal Revenue Code of 1954 and which has, as its primary purpose, preservation of land for historic, recreational, scenic, agricultural or open-space opportunities.
(19) 
A transfer of real estate devoted to the business of agriculture to a family farm corporation by a member of the same family which directly owns at least 75% of each class of the stock thereof.
(20) 
A transfer between members of the same family of an ownership interest in a real estate company or family farm corporation.
(21) 
A transaction wherein the tax due is $1 or less.
(22) 
Leases for the production or extraction of coal, oil, natural gas or minerals and assignments thereof. In order to exercise any exclusion provided in this section, the true, full and complete value of the transfer shall be shown on the statement value. For leases of coal, oil, natural gas or minerals, the statement of value may be limited to an explanation of the reason such document is not subject to tax under this article.
B. 
In order to exercise any exclusion provided in this section, the true, full and complete value of the transfer shall be shown on the statement of value. For leases of coal, oil, natural gas or minerals, the statement of value may be limited to an explanation for the reason such document is not subject to tax under this article.
Except as otherwise provided in § 143-27, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
A. 
A real estate company is an "acquired company" upon a change in the ownership interest in the company, however effected, if the change:
(1) 
Does not affect the continuity of the company; and
(2) 
Of itself or together with prior changes, has the effect of transferring, directly or indirectly, 90% or more of the total ownership interest in the company within a period of three years.
B. 
With respect to real estate acquired after February 16, 1986, a family farm corporation is an "acquired company" when, because of voluntary or involuntary dissolution, it ceases to be a family farm corporation or when, because of issuance or transfer of stock or because of acquisition or transfer of assets that are devoted to the business of agriculture, it fails to meet the minimum requirements of a family farm corporation under this article.
C. 
Within 30 days after becoming an acquired company, the company shall present a declaration of acquisition to the collector for recording for the affixation of documentary stamps evidencing payment of the tax. Such declaration shall set forth the value of real estate holdings in the acquired company in the Township.
A. 
Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to him within the preceding year as consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time of the transfer to him shall be given to him toward the amount of the tax due upon the transfer.
B. 
Where there is a transfer by a builder of residential property which was transferred to the builder within the preceding year as consideration for the purchase of new, previously unoccupied residential property, a credit for the amount of the tax paid at the time of the transfer to the builder shall be given to the builder toward the amount of the tax due upon the transfer.
C. 
Where there is a transfer of real estate which is demised by the grantor, a credit for the amount of tax paid at the time of the demise shall be given the grantor toward the tax due upon the transfer.
D. 
Where there is a conveyance by deed of real estate which was previously sold under a land contact by the grantor, a credit for the amount of tax paid at the time of the sale shall be given the grantor toward the tax due upon the deed.
E. 
If the tax due upon the transfer is greater than the credit given under this section, the difference shall be paid. If the credit allowed is greater than the amount of tax due, no refund or carry-over credit shall be allowed.
A. 
Every document lodged with or presented to the Recorder of Deeds for recording shall set forth therein and as a part of such document the true, full and complete value thereof or shall be accompanied by a statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this article. The provision of this subsection shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship. Other documents presented for the affixation of stamps shall be accompanied by a certified copy of the document and statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this article. Evidence of payment shall be affixed to the original document and the certified copy. The certified copy and statement of value shall be filed with the collector.
B. 
If the Recorder of Deeds should record any document upon which taxes are imposed by this article without the proper document or accompanied statement of value he shall, upon summary conviction, be sentenced to pay a fine of $300 and costs of prosecution.
It shall be unlawful for any person to:
A. 
Make, execute, deliver, accept or present for recording or cause to be made, executed, delivered, accepted or presented for recording any document without the fall amount of the tax thereon being duly paid.
B. 
Make use of any documentary stamp to denote payment of any tax imposed by this article without canceling such stamp as required by this article or as prescribed by the Department of Revenue of the Commonwealth of Pennsylvania.
C. 
Fail, neglect or refuse to comply with or violate other provisions of this article or any rules and regulations promulgated by the Township under this article or any rules and regulations of the Pennsylvania Department of Revenue to the extent they are applicable to the tax levied hereunder.
D. 
Fail to record a declaration of acquisition as required by this article.
E. 
Fraudulently cut, tear or remove from a document any documentary stamp.
F. 
Fraudulently affix to any document upon which tax is imposed by this article any documentary stamp which has been cut, torn or removed from any other document upon which tax is imposed by this article or any documentary stamp of insufficient value or any forged or counterfeited stamp or any impression of any forged or counterfeited stamp, die, plate or other article.
G. 
Willfully remove or alter the cancellation marks of any documentary stamp, or restore any such documentary stamp, with the 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.
H. 
Knowingly have in his possession any altered or restored documentary stamp which has been removed from any document 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 subsection.
I. 
Knowingly or willfully prepare, keep, sell, offer for sale or have in his possession any forged or counterfeited documentary stamps.
A. 
Any person violating any of the provisions of § 143-32A through D of this article shall be guilty of a summary offense.
B. 
Any person violating any of the provisions of § 143-32E through I of this article shall be guilty of a misdemeanor of the second degree.
C. 
Any person who makes a false statement of value or declaration of acquisition when he does not believe the statement or declaration to be true is guilty of a misdemeanor of the second degree.
D. 
If any part of any underpayment of tax imposed by this article is due to fraud, there shall be added to the tax an amount equal to 50% of the underpayment.
E. 
In the case of failure of any acquired company to record a declaration of acquisition as required by this article unless it can be shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
F. 
A penalty of 1/2 of 1% of the unpaid tax per month or fraction of a month, not to exceed 25% of the aggregate, is imposed for failure to pay the tax on time. Interest, per annum, shall be imposed and calculated at a rate equal to the rate imposed and adjusted from time to time by the United States government upon delinquent taxpayers.
G. 
All taxes imposed by this article, together with interest from the due date, shall be recovered as other debts of like character are recovered.
H. 
In addition, at the discretion of the court, any person liable for payment of the tax shall also he liable for reasonable attorneys' fees incurred by the Township in the prosecution of a suit if such is utilized to collect this tax.
A. 
Any tax determined to be due and remaining unpaid after demand for the same and all penalties and interest thereon shall be a lien, in favor of the Township, upon the property, both real and personal, of such person, but only after said lien has been entered and docketed on record by the Prothonotary of the Court of Common Pleas having jurisdiction as permitted and provided by law.
B. 
At any time after a determination of additional tax, penalty or interest is made, certified copies of all liens for such taxes, penalties and interest shall be transmitted to the Prothonotary, and it shall be the duty of the Prothonotary to enter and docket the same on record in his office, which lien shall be indexed as judgments are not indexed. After the determination becomes final, a writ of execution may directly issue upon such lien without the issuance and prosecution to judgment to issue writ of scire facias, provided that not less than 10 days before issuance of any execution on the lien notice shall be sent by certified mail to the taxpayer at his last known post office address. No Prothonotary shall require as a condition precedent to the entry of such liens the payment of any costs incident thereto.
C. 
The lien imposed hereunder shall have priority from the date of its recording, as aforesaid, and shall be fully paid and satisfied out of the proceeds of any judicial sale of property subject thereto before any other obligation, judgment, claim, lien or estate to which said property may subsequently become subject, except costs of the sale and of the writ upon which the sale was made and real estate taxes and municipal claims against such property, but shall be subordinate to mortgages and other liens existing and duly recorded or entered of record prior to the recording of the tax lien. In the case of a judicial sale of property subject to a lien imposed hereunder upon a lien or claim over which the lien imposed hereunder has priority, as aforesaid, such sale shall discharge the lien imposed hereunder to the extent only that the proceeds are applied to its payment, and such lines shall continue in full force and effect as to the balance remaining unpaid. If the proceeds of the sale are insufficient to pay the entire tax herein imposed, the purchaser shall be liable for the remaining tax.
D. 
The lien imposed hereunder shall continue for five years from the date of its entry on record and may be renewed and continued in the manner now or hereafter provided for the renewal of judgments.
E. 
The tax may also be collected by suit in assumpsit from any or all of the parties to the transfer, who shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
The tax herein imposed shall be fully paid and shall have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of 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 first moneys paid to him in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax herein imposed, the purchaser shall be liable for the remaining tax.
A. 
In order to determine whether the proper amount of tax has been paid, without limiting any other rights of the Township, the Township shall have the right to review all documents or records relating to any real estate transaction or any related transactions and to take such other steps as the Township shall deem necessary or appropriate, including a review or audit of any documents or records of any party to a real estate transaction, to determine the fair market value of the real estate or any other relevant matter, as determined by the Township. Upon request of the Township and at such place and time as specified by the Township, any party shall make available to the Township any documents or records requested by the Township.
B. 
In the event that any tax is not paid when due, the Township may enforce payment of the tax, together with all penalties, by suit in assumpsit or any other appropriate means.
A. 
The Recorder of Deeds of Montgomery County shall be the collection agent for this tax, as provided in 16 P.S. § 11011-6, without compensation from the Township.
B. 
In order to ascertain the amount of taxes due when the property is located in more than one political subdivision, the collector shall not accept for recording any document unless it is accompanied by a statement of value showing what taxes are due each political subdivision.
C. 
On or before the 10th day of each month, the collector shall pay over to the Township all taxes collected under this article, less 2% for use of the county, and shall also provide a report containing the information required by the Commonwealth of Pennsylvania in reporting collections of the Pennsylvania realty transfer tax. The two-percent commission shall be paid to the county.
D. 
In accordance with Act 77-1986, any Recorder of Deeds who shall record any document upon which tax is imposed under this article without payment of taxes required by this article, as is indicated in the document or accompanying statement of value, shall, upon summary conviction, be sentenced to pay a fine of $50 and costs of prosecution.
The Township may promulgate and enforce reasonable rules and regulations for the interpretation, collection and enforcement of the tax.
A. 
To the extent this article imposes a tax on a real estate transaction which is subject to the Commonwealth of Pennsylvania realty transfer tax imposed by Act 77-1986 and to the extent not inconsistent herewith or with rules or regulations adopted by the Township, this article shall be interpreted in the same manner as Act 77-1986 in accordance with the regulations promulgated thereunder.
B. 
The provisions of this article, so far as they are the same as those of ordinances enforced immediately prior to adoption of this article, are intended as a continuation of such ordinances and not as new enactments.
C. 
This article is intended to supplement the realty transfer tax in effect prior to adoption of this article by imposing a tax on real estate transactions not covered by prior ordinances and now taxable under Act 77-1986. This article shall impose a tax on all transactions taxable under ordinances levying a realty transfer tax in force immediately prior to adoption of this article, and also on all transactions which the Township is permitted to tax under Act 77-1986 to the fullest extent possible.
D. 
To the extent the provisions of this article tax real estate transactions taxable under ordinances levying a realty transfer tax in force immediately prior to adoption of this article, this article shall supersede said prior ordinances.
E. 
In the event that this article is,declared invalid, the prior ordinance or ordinances of the Township levying a realty transfer tax shall remain in full force and effect and shall not be affected in any way by adoption of this article.
F. 
The provisions of this article shall not affect any act done or liability incurred, nor shall they affect any suit or prosecution pending or to be instituted to enforce any right or penalty or to punish any offense under the authority of any ordinance in force prior to adoption of this article.