This article shall be known and may be cited as the "Realty
Transfer Tax Ordinance of the Borough of Bellefonte" or just the "realty
transfer tax."
[Amended 2-18-2008 by Ord. No. 1219]
The Borough of Bellefonte reenacts a realty transfer tax, originally
approved by Ordinance No. 571, dated May 29, 1967, and by subsequent
ordinances thereof, and hereby adopts the provisions of Article XI-D
of the Reform Code of 1971 which 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
the amount of the consideration or sales prices involved in the transaction
of transferring title to real property lying within the Borough of
Bellefonte.
As used in this article, the words and phrases defined in 72
P.S. § 8101-C shall have the meanings ascribed to them in
said section.
[Amended 2-18-2008 by Ord. No. 1219]
A. Every person who makes, executes, delivers, accepts or presents for
recording any document, or in whose behalf any document is made, executed,
delivered, accepted or presented for recording, shall be subject to
pay, for and in respect to the transaction or any part thereof, a
tax at the rate of 1/2% of the amount of the consideration or sales
price involved in the transaction, which tax shall be payable at the
earlier of the time the document is presented for recording, or within
30 days of acceptance of such document, or within 30 days of becoming
an acquired company.
B. The payment of the tax imposed in this article shall be evidenced
by the affixing of an official stamp or writing by the Recorder of
Deeds whereon the date of the payment of the tax, the amount of the
tax and the signature of the collecting agent shall be set forth.
C. It is the intent of this article that the entire burden of such tax
on a person or transfer shall not exceed the limitations prescribed
in the Local Tax Enabling Act, being the Act of December 31, 1965,
P.L. 1257, 53 P.S. § 6901 et seq., and 53 P.S. § 6924.101
et seq., as amended, so that if any other political subdivision has
imposed or hereafter imposes such tax on the same person or transfer,
then the tax levied by the Borough under the authority of such Act
shall, during the time such duplication of the tax exists, except
as hereinafter otherwise provided, be 1/2 of the rate, and such 1/2
rate shall become effective without any action on the part of the
Borough. However, the Borough and any other political subdivision
which imposes such tax on the same person or transfer may agree that,
instead of limiting their respective rates to 1/2 of the rate herein
provided, they will impose, respectively, different rates, the total
of which rates shall not exceed the maximum rate permitted under the
Local Tax Enabling Act.
D. Any tax imposed under this section 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 United States, the commonwealth and all of their instrumentalities,
agencies or political subdivisions shall be exempt from payment of
the tax imposed by this article. However, the exemption of such governmental
bodies shall not relieve any other party to a transaction from liability
for the tax.
Except as otherwise provided in §
508-17, 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 section, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
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 charge to the lessee is fixed or if a method for calculating
the rental charge is established.
The tax imposed in this article shall be fully paid and shall
have priority out of the proceeds of any judicial sale of real estate
before payment of any other obligation, claim, lien, judgment, estate
or cost of the sale, and of the writ upon which the sale is made,
except the state realty transfer tax. The Sheriff or other officer
conducting such sale shall pay the tax out of the first moneys paid
to him or her in connection therewith. If the proceeds of the sale
are insufficient to pay the entire tax, the purchaser shall be liable
for the remaining tax.
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. A copy of the Pennsylvania
Realty Transfer Tax Statement of Value may be submitted for this purpose.
This section 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 each document and 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 tax imposed by this article shall become a lien upon the
lands, tenements or hereditaments, or any interest therein, lying
or situated, wholly or in part, within the Borough, which lands, tenements
or hereditaments or interests therein are described in, conveyed by
or transferred by the document which is the subject of the tax imposed,
assessed and levied by this article. Such lien shall begin at the
time the tax under this article is due and payable and shall continue
until discharge by payment or in accordance with law. The Solicitor
is hereby authorized to file a municipal or tax claim in the County
Court of Common Pleas, in accordance with the Municipal Claims and
Liens Act of 1923, 53 P.S. § 7101 et seq., its supplements
and amendments.
All taxes imposed by this article, together with interest and
penalties prescribed in this article, shall be recoverable as other
debts of like character are recovered.
[Amended 2-18-2008 by Ord. No. 1219]
A. The duly appointed and acting agent or designee of Council appointed
to collect and credit the realty transfer tax is hereby charged with
the enforcement and collection of the tax and is hereby authorized
to promulgate and enforce reasonable regulations for the enforcement
and collection of the tax. All regulations, parts of regulations or
requirements, together with their amendments and supplements, which
have been promulgated by the Pennsylvania Department of Revenue (72
P.S. § 8101-C et seq.), are hereby incorporated into and
made a part of this article by reference as if fully set out herein.
At any proceeding, trial or other hearing brought by the Borough or
its agent or designee to enforce this article, such agent or designee
need only provide a certified copy of his or her written appointment
as agent or designee of Council to collect such tax and to enforce
the regulations enacted hereunder. Presentation of such certified
copy of his or her appointment shall be prima facie evidence of the
capacity of such agent or designee to act for the Borough in any such
proceeding.
B. Notwithstanding the foregoing, the tax imposed under this article
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, the Borough of Bellefonte, 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.