[Adopted 9-19-2007 by Ord. No. 2007-04]
Any realty transfer tax imposed by this Township and all applicable interest and penalties shall be administered, collected and enforced under the Act of July 2, 2008 (P.L. 197, No. 32, as amended, known as "The Local Tax Enabling Act"[1]), provided that if the correct amount of tax is not paid by the last date prescribed for timely payment, the Board of Supervisors of Blair Township, Blair County, Pennsylvania, 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 at no cost to the Township.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Any realty transfer tax imposed by the Township of Blair and 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 maximum amount imposed by the Municipal Claims and Tax Liens Act and 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."
Nothing in this article shall impair or impact any provisions of any existing tax or other ordinance of the Township, except to the extent explicitly addressed herein or except to the extent explicitly in conflict with the article.