This article shall be known as the "Realty Transfer Tax Ordinance
of the Township of Upper Burrell."
A realty transfer tax for general revenue purposes is hereby
imposed upon the transfer of real estate or interest in real estate
situate within the Township of Upper Burrell, regardless of where
the documents making the transfer are made, executed or delivered,
or where the actual settlement on such transfer took place as authorized
by Article XI-D, Local Real Estate Transfer Tax, 72 P.S. § 8101-D
et seq.
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.
The United States, the commonwealth, or any of their instrumentalities,
agencies or political subdivisions shall be exempt from payment or
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.
Except as otherwise provided in §
299-12, 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.
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 herein imposed shall be fully paid, and have priority
out of the proceeds or any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or costs of the sale
and of the writ upon which the sale is made except the state realty
transfer tax, 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.
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.
The provisions 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.
The tax imposed by this article shall become a lien upon the
lands, tenements, or hereditaments, or any interest therein, lying,
being situated, wholly or in part within the boundaries of the Township
which lands, tenements, hereditaments, or interest therein, are described
in or conveyed by 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 discharge 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 Westmoreland County, in accordance
with the provisions of 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 herein, shall be recoverable as other debts of
like character are recovered.
The County of Westmoreland is charged with enforcement and collection
of tax and is empowered to promulgate and enforce reasonable regulations
for enforcement and collection of the tax. The regulations which have
been promulgated by the Pennsylvania Department of Revenue under 72
P.S. § 8101-C et seq. are incorporated into and made a part
of this article.