[Ord. 324, 10/14/1986, § 3]
The following words and phrases when used in this Part shall
have the meaning ascribed to them in this section except when the
context indicates a different meaning:
A partnership, limited partnership, or any other form of
unincorporated enterprise owned or conducted by two or more persons
other than private trust or decedent's estate.
A corporation, joint-stock association, business trust, or
banking institution which is organized under the laws of this commonwealth,
the United States, or any other state, territory or foreign country
or dependency.
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof, unless the consideration is payable over a period of time exceeding 30 years, or instruments which solely grant, vest or confirm public utility easements. "Document" shall also include a declaration or acquisition required to be presented for recording under § 24-207 of this Part.
A corporation of which at least 75% of its assets are devoted
to the business of agriculture, and at least 75% of each class of
stock of the corporation is continuously owned by members of the same
family. The business of agriculture shall not be deemed to include:
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing.
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities.
Fur farming.
Stockyard and slaughterhouse operations.
Manufacturing or processing operations of any kind.
Any individual, such individual's brothers and sisters, the
brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal decedents of any of the foregoing, a spouse
of any of the foregoing; and the estate of any of the foregoing. Individuals
related by the half blood or legal adoption shall be treated as if
they were related by the whole blood.
Every natural person, association or corporation. Whenever
used in any subsection prescribing and imposing a fine or imprisonment,
or both, the term "person" as applied to associations, shall include
the responsible members or general partners thereof, and as applied
to corporations, the officers thereof.
Any lands, tenements or hereditaments within this commonwealth,
including without limitation buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, trees, and other improvements, immovables or interests
which by custom, usage or law pass with a conveyance of land, but
excluding permanently attached machinery and equipment in an industrial
plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate 90% or more
of the ownership interest in which is held by 35 or fewer persons
and which:
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate.
Holds real estate, the value of which comprises 90% or more
of the value of its entire tangible asset holdings exclusive of tangible
assets which are freely transferable and actively traded on an established
market.
Any interest in real estate which endures for a period of time
the termination of which is not fixed or ascertained by a specific
number of years including, without limitation, an estate in fee simple,
life estate or perpetual leasehold.
Any interest in real estate enduring for a fixed period of years
but which, either by reason of the length of the term or the grant
of a right to extend the term by renewal or otherwise, consists of
a group of rights approximating those of an estate in fee simple,
life estate or perpetual leasehold, including, without limitation,
a leasehold interest or possessory interest under a lease or occupancy
agreement for a term of 30 years or more or a leasehold interest or
possessory interest in real estate in which the lessee has equity.
The making, executing, delivering, accepting or presenting
for recording of a document.
In the case of any bona fide sale of real estate at arm's length
for actual monetary worth, the amount of the actual consideration
therefor, paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed, and ground rents, or
a commensurate part, also encumber or are changed against other real
estate: Provided, that where such documents shall set forth a nominal
consideration, the "value" thereof shall be determined from the price
set forth in or actual consideration for the contract of sale;
In the case of a gift, sale by execution upon a judgement or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, or occupancy agreement,
a leasehold or possessory interest, any exchange of properties, or
the real estate of an acquired company, the actual monetary worth
of the real estate determined by adjusting the assessed value of the
real estate for local real estate tax purposes for the common level
ratio of assessed values to market values of the taxing district as
established by the State Tax Equalization Board, or a commensurate
part of the assessment where the assessment includes other real estate;
The actual consideration for or actual monetary worth of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other person existing before the transfer and not removed thereby
or between the grantor, the agent or principal of the grantor or a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
[Ord. 324, 10/14/1986, § 1; as amended by Ord.
783, 10/15/2001, § 2]
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,
or for or in respect of the vellum parchment or paper upon which such
document is written or printed, a tax at the rate of 1.25% of the
value of the real estate represented by such document, 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 with
30 days of becoming an acquired company.
[Ord. 324, 10/14/1986, § 4]
The United States, the commonwealth or any of their instrumentalities,
agencies or political subdivisions shall be exempt from payment of
the tax imposed by this Part. The exemption of such governmental bodies
shall not, however, relieve any other party to a transaction from
liability for the tax.
[Ord. 324, 10/14/1986, § 5]
1.
The tax imposed by § 24-201 shall not be imposed upon:
A.
A transfer to the commonwealth, or to any of its instrumentalities,
agencies or political subdivisions, by gift, dedication or deed in
lieu of condemnation or deed of confirmation in connection with condemnation
proceedings, or a 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 said reconveyance
is made within one year from the date of condemnation.
B.
A document which the commonwealth is prohibited from taxing under
the Constitution or statutes of the United States.
C.
A conveyance to a municipality, township, school district or county
pursuant to acquisition by the municipality, township, school district
or county of a tax delinquent property at sheriff sale or tax claim
bureau sale.
D.
A transfer for no or nominal actual consideration which corrects
or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
E.
A transfer of division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
F.
A transfer between husband and wife, between persons who were previously
husband and wife who have since been divorced, provided 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; between parent and child or the spouse of such child;
between brother or sister or spouse of a brother or sister and between
a grandparent and grandchild or the spouse of such grandchild, except
that a subsequent transfer by the grantee within one year shall be
subject to tax as if the grantor were making such transfer.
G.
A transfer for no or nominal actual consideration of property passing
by testate or intestate succession from a personal representative
or a decedent to the decedent's devisee or heir.
H.
A transfer for no or nominal actual consideration to a trustee of
an ordinary trust where the transfer of the sale property would be
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries, whether or not such beneficiaries are
contingent or specifically named. No such exemption shall be granted
unless the recorder of deeds is presented with a copy of the trust
instrument that clearly identifies the grantor and all possible beneficiaries.
I.
A transfer for no or nominal actual consideration from a trustee
to a beneficiary of an ordinary trust.
J.
A transfer for no or nominal actual consideration from trustee to
successor trustee.
K.
A transfer:
(1)
For no or nominal actual consideration between principal and
agent or straw party.
(2)
From or to an agent or straw party where, if the agent or straw
party were his principal, no tax would be imposed under this Part.
Where the document by which title is acquired by a grantee or statement
of value fails to set forth that the property was acquired by the
grantee from, or for the benefit of, his principal, there is a rebuttable
presumption that the property is the property of the grantee in his
individual capacity if the grantee claims an exemption from taxation
under this clause.
L.
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except where the department reasonably determines that the primary
intent for such merger, consolidation or division is avoidance of
the tax imposed by this Part.
M.
A transfer from a corporation or association of real estate held
of record in the name of the corporation or association where the
grantee owns stock or the corporation or an interest in or ownership
of the real estate conveyed and where the stock of the corporation
or the interest in the association has been held by the grantee for
more than two years.
N.
A transfer from a nonprofit industrial development agency or authority
to a grantee of property conveyed by the grantee or a transfer to
a nonprofit industrial development agency or authority.
O.
A transfer from a nonprofit industrial development agency or authority
to a grantee purchasing directly from it, but only if:
(1)
The grantee shall directly use such real estate for the primary
purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy
production, pollution control warehousing or agriculture.
(2)
The agency or authority has the full ownership interest in the
real estate transferred.
P.
A transfer by a mortgagor to the holder of a bona fide mortgage in
default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
Q.
Any transfer between religious organizations or other bodies or persons
holding title for a religious organization if such real estate is
not being or has not been used by such transferor for commercial purposes.
R.
A transfer to a conservancy which possesses a tax exempt status pursuant
to § 501(c)(3) of the Internal Revenue Code of 1954 [68A
Stat. 3, 26 U.S.C. § 501(c)(3)] and which has as its primary
purpose preservation of land for historic, recreational, scenic, agricultural
or open space opportunities.
S.
A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof.
T.
A transfer between member of the same family of an ownership interest
in a real estate company or family farm corporation.
U.
A transaction wherein the tax due is $1 or less.
V.
Leases for the production or extraction of coal, oil, natural gas
or minerals and assignments thereon. In order to exercise any exclusion
provided in this section, the true, full and complete value of the
transfer shall be shown on the statement of value. For leases of coal,
oil, natural gas or minerals, the statement of value may be limited
to an explanation of the reason such document is not subject to tax
under this Part.
[Ord. 324, 10/14/1986, § 6]
Except as otherwise provided, 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.
[Ord. 324, 10/14/1986, § 7]
1.
A real estate company is an acquired company upon a change in the
ownership interest in the company, however affected, if the change:
2.
With respect to real estate acquired after February 16, 1986, a family
farm corporation is an acquired company when, because of voluntary
or involuntary disposition, it ceases to be a family farm corporation
or when, because of issuance or transfer of stock or because of acquisition
or transfer of assets that are devoted to the business of agriculture,
it fails to meet the minimum requirements of a family farm corporation
under this Part.
3.
Within 30 days after becoming an acquired company, the company shall
present a declaration of acquisition with the recorder of each county
in which it holds real estate for the affixation of documentary stamps
and recording. Such declaration shall set forth the value of real
estate holdings of the acquired company in such county.
[Ord. 324, 10/14/1986, § 8]
1.
Where there is a transfer of residential property by a licensed real
estate broker, which property was transferred to him within the preceding
year as consideration for the purchase of another residential property,
a credit for the amount of the tax paid at the time of the transfer
to him shall be given to him toward the amount of tax due upon the
transfer.
2.
Where there is a transfer by a builder or residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
3.
Where there is a transfer of real estate which is demised by the
grantor, a credit for the amount of tax paid at the time of the demise
shall be given the grantor toward the tax due upon the transfer.
4.
Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grantor, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
5.
If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount of tax due, no refund or carryover credit
shall be allowed.
[Ord. 324, 10/14/1986, § 9]
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.
[Ord. 324, 10/14/1986]
In case of any lands, tenements, hereditaments or interest therein,
partly within and partly without the Township boundaries of Ferguson
Township, such tax shall be computed only on the consideration paid
for that portion lying within the boundaries of said Township of Ferguson.
[Ord. 324, 10/14/1986; as amended by Ord. 502, 9/3/1991,
§ 1; and by Ord. 871, 11/20/2006, § 1]
1.
As provided in 16 P.S. § 11011-6, as amended by Act of
July 7, 1983, P.L. 40, No. 21, the Recorder of Deeds shall be the
collection agent for the local realty transfer. As further provided
under 72 P.S. § 8102-D, "Administration," the Pennsylvania
Department of Revenue is hereby designated to collect the correct
realty transfer tax for unpaid or underpaid amounts based on a re-determination
of the realty transfer tax due to the Commonwealth of Pennsylvania.
Fees imposed by the Commonwealth of Pennsylvania associated with the
collection of unpaid or underpaid realty transfer taxes shall be an
additional cost which shall be borne by the transferring parties.
2.
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the Recorder shall
not accept for recording such a deed unless it is accompanied by a
statement of value showing what taxes are due each municipality.
3.
On or before the tenth of each month, the Recorder shall pay over
to the Township of Ferguson all local realty transfer taxes collected,
less 2% for use of the County, together with a report containing the
information as is required by the Commonwealth of Pennsylvania in
reporting collections of the Pennsylvania realty transfer tax. The
2% commission shall be paid to the County.
4.
Upon a redetermination of the amount of realty transfer tax due by
the Commonwealth of Pennsylvania, the recorder shall re-record the
deed or record the additional realty transfer tax form only when both
the state and local amounts, collection fees and a re-recording fee
has been tendered.
[Ord. 324, 10/14/1986; as amended by Ord. 871, 11/20/2006,
§ 2]
All taxes imposed by this Part which are not paid when due shall
bear interest thereon at the rate established by the Pennsylvania
Department of Revenue until paid. Said tax, when due and unpaid, shall
become a lien on the lands, tenements, hereditaments or any interest
therein which are described in a deed, transfer or conveyance upon
which this tax is due, and shall be collected as other taxes are collected.
[Ord. 324, 10/14/1986; as amended by Ord. 820, 12/8/2003;
and by Ord. 871, 11/20/2006, § 3]
1.
Any person, firm or corporation who or which has violated or permitted
the violation of the provisions of this Part shall, upon being found
liable therefore in a civil enforcement proceeding commenced by the
Township, pay a judgment of not more than $600 plus all court costs,
including reasonable attorney fees incurred by the Township as a result
thereof. No judgment shall commence or be imposed, levied or payable
until the date of the determination of a violation by the district
justice. If the defendant neither pays nor timely appeals the judgment,
the Township may enforce the judgment pursuant to the applicable rules
of civil procedure. Each day that a violation continues or each section
of this Part which shall be found to have been violated shall constitute
a separate offense.
2.
Nothing contained in this section shall be construed or interpreted
to grant any person or entity other than the Township the right to
commence any action for enforcement pursuant to this section.
