§ 260-22Definitions and word usage.
§ 260-23Imposition of tax; exceptions.
§ 260-24Revenue stamps required.
§ 260-25Value of stamps.
§ 260-26Collection of tax by Borough Secretary; powers and duties.
§ 260-27Certificate or affidavit of value.
§ 260-28Deed registry.
§ 260-29Violations and penalties.
§ 260-30Recovery of taxes.
§ 260-31Statutory authority.
Definitions. As used in this article, the following words and phrases shall have the meanings ascribed to them in this section, unless the context indicates a different meaning:
- The actual value, calculated in money, inducing or procuring a transfer of title to or conveyance of any interest in land by deed.
- Any written instrument by which a person transfers title to or conveys any interest in land, tenements or hereditaments in the Borough of West View, other than an estate in land for a period of less than 20 years, for a consideration.
- A person or persons, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty, or
both, the term "person" as applied to copartnerships or associations
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.Editor's Note: The definition of "registration," which originally followed this definition, was deleted and repealed 2-2-1977 by Ord. No. 1191 as the Borough does not maintain its own deed registry.
- REVENUE STAMPS
- Adhesive paper tokens of varied denominations evidencing cash amounts paid to the Borough of West View for use as payment of a deed transfer tax and to be affixed to a deed for which the tax is paid.
- STAMP IMPRINT
- The imprint by mechanical device or by special equipment which indicates or identifies a receipt or evidence of cash amounts paid to the Borough of West View for the privilege of using any interest in lands, tenements or hereditaments situated or located, wholly or partly, within the Borough of West View as the subject matter of a transfer or conveyance.
- An amount calculated in money, equivalent to the actual consideration paid for the delivery of a deed. The actual consideration shall include any amount deducted from the consideration price for mortgages, judgments, taxes or other liens.
Word usage. The masculine shall include the feminine and neuter, and the singular shall include the plural.
A tax of 1% of the value of the subject matter is hereby imposed for general revenue purposes upon the privilege of using any interest in lands, tenements or hereditaments situated or located wholly or partly within the Borough of West View as the subject matter of any sale, transfer or conveyance by deed, or upon the transfer or conveyance of any interest in land, tenements and hereditaments situated or located, wholly or partly, within the Borough of West View as the subject of any deed.
Such tax is not hereby imposed on the following:
The transfer of real property when the transfer is by will or mortgage or the intestate laws of this commonwealth.
A transfer by the owner of previously occupied residential premises to a builder of new residential premises when such previously occupied residential premises is 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 Law and the shareholders thereof.
Transfers between nonprofit industrial development agencies and industrial corporations purchasing from them or on transfers to nonprofit industrial development agencies.
A transfer between husband and wife or a 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 provided that 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.
A transfer between a parent and child or the spouse of such a child, or between a parent and trustee for the benefit of a child or the spouse of such child.
A transfer 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.
A transfer to the United States, the Commonwealth of Pennsylvania or to any of their instrumentalities, agencies or political subdivisions by gift, dedication or deed in lieu of condemnation, or deed of confirmation in connection 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.
A 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, which conveyance requires the trustee to make reconveyance to the grantor-borrower upon the repayment of the debt.
A privilege, transaction, subject, occupation or personal property which is now or does hereafter become subject to a state tax or license fee.
The tax hereby imposed, levied and assessed shall be evidenced by revenue stamps of sufficient denominations affixed to every deed by adhesion or by a stamp imprint. Where revenue stamps are affixed to a deed, the same shall be cancelled by writing thereon the date when such stamps were affixed and the initial or initials of the taxpayer.
No person shall exercise the privilege of using lands, tenements or hereditaments lying wholly or partly within the Borough of West View as the subject matter of any deed or transfer or upon the transfer or conveyance of any interest in land, tenements and hereditaments situated or located wholly or partly within the Borough of West View as the subject of any deed, as herein set forth and limited, unless there are affixed upon such deed of transfer or conveyance revenue stamps of the Borough of West View in the manner herein required to the extent of 1% of the value of the subject matter of said deed (equivalent to a tax of $0.50 for each constituent $50 comprising the consideration), or unless there is impressed thereon a stamp imprint of payment of such tax to the extent of 1% of the value of the subject matter (equivalent to a tax of $0.50 for each constituent $50 comprising the consideration).
The Borough Secretary is hereby charged with the collection of the tax and the enforcement of the provisions of this article. She shall prepare and furnish adhesive revenue stamps of such denominations and quantities as may be necessary by this article or, in lieu thereof or in addition thereto, shall provide or procure a device or devices or equipment for making stamp imprints, at the expense of the Borough. She shall make provisions for the sale of such revenue stamps in such places as she may deem proper and necessary, and provide for the payment of 3% as a commission for the collection of taxes by any deputy, as she may deem feasible. She is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations for the enforcement of the provisions of this article.
Every deed evidencing the privilege hereby taxed or the transfer or conveyance subject to the provisions of this article shall have set forth therein as a part of the deed or as an accompanying certificate or affidavit the actual value of its subject matter before the same is presented for registration in the Borough of West View and for recording to the Recorder of Deeds. The accompanying certificate or affidavit may be executed by the grantor or any other person or agent in his behalf.
Every grantee or any person acting as his agent or in his behalf shall register the deed in the registry of the Borough of West View, and no deed shall be registered by the Secretary of the Borough or by any person acting in that behalf unless there is affixed upon said deed revenue stamps of the Borough of West View, in the manner herein required, to the extent of 1% of the value of the subject matter of said deed, or a stamp imprint thereof impressed upon said deed, indicating or evidencing receipt of such taxes as herein imposed.
Any person who fails to affix the required revenue stamps for the taxes hereby imposed upon any deed evidencing the privilege hereby taxed or the transfer or conveyance of an interest in land, tenements or hereditaments situate or located wholly or partly within the Borough of West View, as the subject matter of a deed in accordance with the provisions hereof; or who fails to procure, in lieu of revenue stamps, a stamp imprint impressed thereof showing or evidencing the payment of the taxes hereby imposed; or who fails or neglects to register the deed as required by this article or by any other ordinance of the Borough of West View in the registry of the Borough of West View; or who fails, neglects or refuses to comply with the rules or regulations prescribed, adopted and promulgated by the Secretary of the Borough of West View; or who fraudulently tears, removes or destroys any cancelled revenue stamps from any deed; or who improvises false stamp imprints; or who alters in any manner a stamp imprint impressed upon any deed; or who fraudulently affixes a lesser amount of stamps than are required by the provisions of this article; or who forges or counterfeits the revenue stamps hereby authorized or who procures any impressions or counterfeiting devices; or who willfully removes or alters cancelled revenue stamps or the markings or stamp imprints thereon for the purpose and with the intent of using or causing the same to be fraudulently used again; or who knowingly buys, sells, offers for sale or gives away such altered or restored stamps or stamp imprints for the reuse by any other person; or who knowingly or willfully possesses, keeps, sells or offers to sell any forged or counterfeit stamps; or who makes a false certification or affidavit required by the provisions of this article; or who aids, assists or abets in any way, either overtly or in avoidance of the payment of tax hereby imposed, shall, upon conviction before a Magisterial District Judge, be liable to a penalty or fine of not more than $300 for each and every offense, together with costs of prosecution, and shall be required to pay the amount of the taxes withheld, and in default of the payment of the fine and costs, shall be subject to imprisonment in the Allegheny County Jail or Allegheny County Workhouse for a period not exceeding 30 days.
All taxes imposed by this article, together with all interest and penalties, shall be recoverable by the Borough Solicitor as other debts of like amount are recoverable.
This article has been enacted under the authority vested in the Borough Council of the Borough of West View by Act No. 511 of the 1965 Session of the General Assembly of the Commonwealth of Pennsylvania, its supplements and amendments,