This article shall be known as the "Millcreek Township Realty
Transfer Tax Ordinance."
A local realty transfer tax is imposed in this article under
authority of 72 P.S. § 8101-D et seq., and shall be administered,
collected and enforced in accordance with the Local Tax Enabling Act,
53 P.S. § 6901 et seq., provisions of 72 P.S. §§ 8101-C
et seq. and 8101-D et seq., as applicable to local realty transfer
tax, as may in the future be amended, the Second Class Township Code,
53 P.S. § 65101 et seq., the Municipal Claims Act, 53 P.S.
§ 7101 et seq., ordinances of Millcreek Township governing
imposition of interest on sums due to the Township, civil enforcement
of ordinances and imposition of attorneys' fees for enforcement and
collection and resolutions adopted by the Board of Supervisors as
they may be applicable, all of which are incorporated herein.
Any tax imposed under §
129-36, above, that is not paid by the date the tax is due under said section 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 10% per year from the date the document was recorded or the tax otherwise was due, whichever is earlier, to the date on which full payment thereof is made to Millcreek Township.
Those entities exempt from state realty transfer tax under 72
P.S. § 8102-C.2, as the same may be amended, shall be exempt
from 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.
The local realty transfer tax imposed in this article shall
not be imposed upon those transactions excluded from state realty
transfer tax under 72 P.S. § 8102-C.3 governing transactions
excluded from state realty transfer tax, as the same may in the future
be amended.
The tax imposed by this article, together with all penalties,
interest and other charges added thereto for failure to pay promptly,
shall be and remain a lien upon the lands, tenements or hereditaments,
or any interest therein, lying or being situated, wholly or in part,
within the boundaries of Millcreek Township which are described in
or conveyed or transferred by the deed or other document which is
the subject of the tax imposed, assessed and levied by this article.
Such lien shall become effective at the time the tax imposed under
this article is due and payable, and shall continue until discharge
by payment. The Solicitor is authorized and instructed to file a municipal
or tax claim in the Court of Common Pleas of Erie County to preserve
and perpetuate the lien in full force and effect and/or to collect
the claim in accordance with the Municipal Claims and Liens Act, 53
P.S. § 7101 et seq., as may be amended.
It shall be unlawful and a violation of this article for any person to commit any of those acts or omissions identified as unlawful acts in 72 P.S. § 8113-D, as the same may be amended. A person found to have violated Subsection(s) (1), (2) and/or (3) of 72 P.S. § 8113-D shall pay a civil fine of $250 for each violation, plus all costs. A person found to have violated any other subsection of 72 P.S. § 8113-D shall pay a civil fine of $500 for each violation, plus all costs. All persons found to have violated this article, in addition to prescribed fines, shall pay all costs and all attorneys' fees incurred in prosecution or defense of the claim, in accordance with Chapter
48, Enforcement and Collection Activities, Article
II, Attorneys' Fees, as has been amended.
The Board of Supervisors, the Treasurer, the Solicitor and their
designees are hereby charged with enforcement of the provisions of
this article and collection of the tax imposed herein in accordance
with this article, the Local Tax Enabling Act and the Municipal Claims and Liens Act, and by resolution or otherwise, shall prescribe, adopt, promulgate and enforce rules and regulations relating to administration, implementation and enforcement of these regulations; investigation of transactions and reports; determinations; filing of liens for unpaid taxes; collection of unpaid tax, additional tax and claims; and institution and prosecution of enforcement actions. Except as otherwise provided herein, these regulations shall be enforced under provisions applicable to civil enforcement under Chapter
48, Enforcement and Collection Activities, Article
I, Ordinance Enforcement, as the same may be amended.