[Ord. 1997-1, 5/26/1997, 1]
This Part shall be known as the "Penn Township Realty Transfer
Tax Ordinance."
[Ord. 1997-1, 5/26/1997, 2]
This realty transfer tax is levied under the authority of Article
XI-D, entitled "Local Real Estate Transfer Tax" of the Pennsylvania
Real Estate Transfer Tax Act, added by Act 77 of 1986 (Act of July
2, 1986, No. 77, P.L. 318) to the Pennsylvania Real Estate Transfer
Tax Act, Act 14 of 1981 (Act of May 5, 1981, No. 14, P.L. 36), as
amended. This realty transfer tax is also levied under the authority
of the "Local Tax Enabling Act," Act of December 31, 1965, P.L. 1257,
as amended, 53 P.S. § 6901 et seq.
[Ord. 1997-1, 5/26/1997, 3]
The Township may promulgate and enforce reasonable rules and
regulations for the interpretation, collection and enforcement of
the tax.
[Ord. 1997-1, 5/26/1997, 4]
1. The singular shall include the plural, and the masculine shall include
the feminine and neuter.
2. The following words, when used in this Part, shall have the meanings
ascribed to them in this section, except where the context clearly
indicates a different meaning:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated
enterprise owned or conducted by two or more persons.
COLLECTOR
The Recorder of Deeds of Lancaster County, Pennsylvania,
is hereby appointed collector of the tax levied by this Part.
CORPORATION
A corporation, joint-stock association, business trust or
banking institution which is organized under the laws of the Commonwealth
of Pennsylvania, the United States, or any other state, territory,
foreign country or dependency.
DOCUMENT
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate within the Township, 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 a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under §
24-210 of this Part.
FAMILY FARM CORPORATION
A corporation 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:
(1)
Recreational activities such as but not limited to hunting,
fishing, camping, skiing, show competition or racing.
(2)
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.
(4)
Stockyard or slaughterhouse operations.
(5)
Manufacturing or processing operations of any kind.
FAMILY FARM PARTNERSHIP
A partnership which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of the interests in
the partnership are continuously owned by members of the same family.
The business of agriculture shall not be deemed to include:
(1)
Recreational activities such as but not limited to hunting,
fishing, camping, skiing, show competition or racing.
(2)
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.
(4)
Stockyard or slaughterhouse operations.
(5)
Manufacturing or processing operations of any kind.
MEMBERS OF THE SAME FAMILY
Any individual, such individual's brothers and sisters,
the brothers and sisters of such individual's parents and grandparents,
the ancestors or lineal descendants 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.
MUNICIPALITY
The Township of Penn, Lancaster County, Pennsylvania.
PERSON
Every natural person, association, corporation or entity
of any kind. Whenever used in any clause prescribing and imposing
a penalty, 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.
REAL ESTATE
(1)
Any lands, tenements or hereditaments, 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.
(3)
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
REAL ESTATE COMPANY
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:
(1)
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate.
(2)
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.
TITLE TO REAL ESTATE
(1)
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.
(2)
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.
In determining the term of a lease, it shall be presumed that a right
or option to review 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.
TOWNSHIP
The Township of Penn, Lancaster County, Pennsylvania.
VALUE
(1)
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 thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate,
provided that where the document 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.
(2)
In the case of a gift, sale by execution upon a judgment 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, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties or
the real estate of an acquired company, "value" shall be the actual
monetary worth of the real estate within the Township, 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.
(3)
In the case of an easement or other interest in real estate
the value of which is not determinable under Subsections (1) or (2),
the actual monetary worth of such interest.
(4)
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 persons 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. 1997-1, 5/26/1997, 5; as amended by Ord. 2012-02,
2/13/2012]
1. Effective July 1, 1997, a tax is hereby levied and imposed, for general
municipal purposes, on every real estate transaction, at the rate
of 1% of the value of the real estate represented by the document
involved in the real estate transaction.
2. The tax shall be payable at the earlier of the time the document
is presented for recording, within 30 days of acceptance of the document,
or within 30 days of becoming an acquired company.
3. If the real estate is located partially within and partially outside
the Township, the tax shall be calculated on the value of the portion
within the Township.
4. The tax imposed hereunder shall be due and payable to the collector,
as a joint and several liability, by 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. In the case of an acquired company, the company shall
also have liability for payment of the tax. All such persons shall
also be liable for any penalties imposed under this Part.
5. It is the intent of this Part that the entire burden of the tax imposed
on a real estate transaction by the Township and other political subdivisions
shall not exceed the limitations prescribed in § 8 of the
Local Tax Enabling Act, 53 P.S. § 6908, so that if any other
political subdivision imposes a tax on real estate transactions taxed
under this Part, the provisions of said § 8 shall apply.
6. The tax imposed under Subsection
1 above and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965, P.L. 1257, No. 511, as amended, known as the "Local Tax Enabling Act"; provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, Township, pursuant to § 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.
7. Any tax imposed under Subsection
1 that is not paid by the date 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 interest rate imposed upon delinquent Commonwealth taxes as provided in § 806 of the Act of April 9, 1929, P.L. 343, No. 176, 72 P.S. § 806, as amended, known as the "Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
[Ord. 1997-1, 5/26/1997, 6]
The payment of the tax imposed hereunder shall be evidence by
the collector affixing on the document an official stamp or writing
setting forth the date of payment of the tax and the amount of tax
paid.
[Ord. 1997-1, 5/26/1997, 7]
The United States, the Commonwealth of Pennsylvania 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 real estate transaction from liability for the tax.
[Ord. 1997-1, 5/26/1997, 8]
1. 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 lease of coal, oil, natural gas or minerals,
the statement of value may be limited to an explanation for the reason
such document is not subject to tax under this Part. The tax imposed
by this Part shall not be imposed upon:
A. A transfer to the Commonwealth of Pennsylvania 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 that
said reconveyance is made within one year from the date of condemnation.
B. A document which the Township is prohibited from taxing under the
Constitution or statutes of the United States.
C. A conveyance to a political subdivision, school district, or county
pursuant to acquisition by the political subdivision, school district,
or county of a tax delinquent property at Sheriff's 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 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; between parent and child or the spouse of such child;
between brother or sister or spouse of a brother or sister and brother
or sister or the 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
of 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 same 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 collector 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 for no or nominal actual consideration between principal
and agent or straw party or from or to an agent or straw party where,
if the agent or straw party were his or her principal, no tax would
be imposed under this Part. Where the document by which title is acquired
by a grantee or the statement of value fails to set forth that the
property was acquired by the grantee from or for the benefit of his
or her principal, there is a rebuttable presumption that the property
is the property of the grantee in his or her individual capacity if
the grantee claims an exemption from taxation under this subsection.
L. A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except where the Township 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 of the corporation or an interest in the association
in the same proportion as his or her interest in or ownership of the
real estate being 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 to that agency or
authority as security for a debt of 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 conservation, 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 tax exempt status pursuant
to § 501(c)(3) of the Internal Revenue Code of 1954 and
which has as its primary purpose preservation of land for historic,
recreational, scenic, agricultural or open space opportunities or
a transfer from such a conservancy to the United States, the Commonwealth
or to any of their instrumentalities, agencies or political subdivisions.
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 of real estate devoted to the business of agriculture
to a family farm partnership by a member of the same family which
directly owns at least 75% of the interests in the family farm partnership.
U. A transfer between members of the same family of an ownership interest
in a real estate company, family farm corporation or family farm partnership
which owns real estate.
V. A transaction wherein the tax due is $1 or less.
W. Leases for the production or extraction of coal, oil, natural gas
or minerals and assignments thereof.
[Ord. 1997-1, 5/26/1997, 9]
Except as otherwise provided in §
24-208, documents which make, confirm, or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders, thereof are fully taxable. For the purposes of this Part, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
[Ord. 1997-1, 5/26/1997, 10]
1. A real estate company is an acquired company upon a change in the
ownership interest in the company, however effected, if the change:
A. Does not affect the continuity of the company.
B. Of itself or together with prior changes, has the effect of transferring,
directly or indirectly, 90% or more of the total ownership interest
in the company within a period of three years.
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 dissolution, 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, 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 to the collector for recording
and for the affixation of the official stamp or writing evidencing
payment of the tax. Such declaration shall set forth the value of
real estate holdings of the acquired company in the Township.
[Ord. 1997-1, 5/26/1997, 11]
1. Where there is a transfer of a residential property by a licensed
real estate broker which property was transferred to him or her within
the preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the
transfer to him or her shall be given to him or her toward the amount
of the tax due upon the transfer.
2. Where there is a transfer by a builder of residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of a 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 leased by the grantor,
a credit for the amount of tax paid at the time of the lease 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. 1997-1, 5/26/1997, 12]
Every document lodged with or presented to the collector for
recording shall set forth therein and as 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 Part. The provisions of this section
shall not apply to any excludable real estate transfers which are
exempt from taxation based on family relationship, provided that the
relationship is specified in the deed, instrument or writing. Documents
which are not to be recorded shall be presented to the collector and
shall be accompanied by a certified copy of the document and 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 Part. Evidence of payment shall be affixed to the
original document and the certified copy. The certified copy and the
statement of value shall be filed with the collector.
[Ord. 1997-1, 5/26/1997, 13]
1. It shall be unlawful for any person to:
A. Make, execute, deliver, accept or present for recording or cause
to be made, executed, delivered, accepted or presented for recording
any document without the full amount of tax thereon being duly paid.
B. Fail to record a declaration of acquisition, as required by this
Part.
C. Fraudulently affix to any document any forged evidence of payment.
D. Fail, neglect or refuse to comply with or violate other provisions
of this Part or any rules and regulations promulgated by the Township
under this Part or any rules and regulations of the Pennsylvania Department
of Revenue to the extent applicable to the tax levied hereunder.
2. Any person violating any of the provisions of this section shall
be guilty of a summary offense.
3. A person who makes a false statement of value or declaration of acquisition,
when he or she does not believe the statement or declaration to be
true, is guilty of a misdemeanor of the second degree.
[Ord. 1997-1, 5/26/1997, 14]
1. If any tax owing under the terms of this Part shall not be paid when
due, 10% of the amount of the tax shall be added and collected as
an initial penalty for nonpayment or underpayment of the tax.
2. If any tax owing under the terms of this Part shall not be paid when
due, a penalty shall accrue on the amount of the unpaid tax at the
rate of 1% per month or fractional part of a month on the amount of
the unpaid tax, from the due date until the amount of the tax is paid
in full.
3. In the case of failure of any acquired company to record a declaration
of acquisition, as required by this Part, unless it is shown to the
satisfaction of the Township that such failure is due to reasonable
cause, a penalty shall accrue on the amount of the unpaid tax at the
rate of 5% per month or fractional part of a month on the amount of
the unpaid tax from the due date until the amount of the tax is paid
in full. This penalty shall be in addition to all other penalties
but shall not in the aggregate exceed 50% of the amount of the unpaid
tax.
4. If any part of any underpayment of tax is due to fraud, there shall
be added to the tax an amount equal to 50% of the underpayment.
5. If the Township files suit in order to collect the amount of any
tax not paid when due under this Part, at the discretion of the court,
any person liable for payment of the tax shall also be liable for
reasonable attorneys' fees incurred by the Township in prosecution
of the suit.
6. No document upon which tax is imposed by this Part shall at any time
be made the basis of any action or other legal proceeding, nor shall
proof thereof be offered or received in evidence in any court of this
Commonwealth or recorded in the office of any Recorder of Deeds of
any county of this Commonwealth unless the tax imposed hereunder shall
have been paid in full and evidence of payment shall have been affixed
thereto by the collector.
7. In addition to the above penalties, if the Township or the collector determines that a person has committed or permitted the commission of a violation of this Part for which criminal penalties have not been established by §
24-213, the Township shall inform such person in writing of the violation, shall notify such person to cease the violation of this Part and shall inform such person that he or she must pay a civil penalty to the Township within the range of the amounts set forth below to settle the violation. The penalty for a first offense shall be not less than $50 and not more than $600; the penalty for a second offense shall be not less than $100 and not more than $600; and the penalty for a third or greater offense shall be not less that $200 and not more than $600. If such person fails or refuses to remit the penalty to the Township within 10 days from the date of the written notice of the violation of this chapter, the Township may commence a civil enforcement proceeding seeking penalties and costs for the violation of this Part and/or may commence an action in equity. The Township shall seek a judgment for the penalty previously imposed together with additional daily penalties for continuing violations plus all court costs, including the reasonable attorneys' fees incurred by the Township in the enforcement proceedings. Each day that a violation continues shall constitute a separate violation, and each section of this Part which is violated shall constitute a separate violation. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure.
[Ord. 1997-1, 5/26/1997, 15]
The tax imposed by this Part, together with all penalties, shall
be a lien against the real estate to which the document relates and,
in the case of an acquired company, the real estate owned by the acquired
company. The lien shall date from the time when the tax is due and
payable and shall continue until discharged by payment in full of
the tax, together with all penalties. In order to enforce the lien,
the Township may proceed under the Municipal Claims and Tax Liens
Act of 1923, 53 P.S. § 7101 et seq., or in any other appropriate
manner.
[Ord. 1997-1, 5/26/1997, 16]
The tax imposed under this Part shall be fully paid and have
priority out of the proceeds of 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, and the Sheriff
or other officer conducting said sale shall pay the tax herein imposed
out of the first moneys paid to him or her 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.
[Ord. 1997-1, 5/26/1997, 17]
1. In order to determine whether the proper amount of tax has been paid,
without limiting any other rights of the Township, the Township shall
have the right to review all documents or records relating to any
real estate transaction or any related transactions and to take such
other steps as the Township shall deem necessary or appropriate, including
a review or audit of any documents or records of any party to a real
estate transaction to determine the fair market value of the real
estate or any other relevant matter as determined by the Township.
Upon request of the Township and at such place and time as specified
Township, any party shall make available to the Township any documents
or records requested by the Township.
2. In the event that any tax is not paid when due, the Township may
enforce payment of the tax, together with all penalties, by suit in
assumpsit or any other appropriate means.
[Ord. 1997-1, 5/26/1997, 18]
1. As provided in 16 P.S. § 11011-6, the Recorder of Deeds
of Lancaster County shall be the collection agent for this tax, without
compensation from the Township.
2. In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the collector shall
not accept for recording any document unless it is accompanied by
a statement of value showing what taxes are due each political subdivision.
3. On or before the 10th day of each month, the collector shall pay
over to the Township all taxes collected under this Part, less 2%
for use of the County, and shall also provide a report containing
the information 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. In accordance with 72 P.S. § 8109-C(b), any Recorder of
Deeds who shall record any document upon which tax is imposed under
this Part without payment of tax as required under this Part as is
indicated in the document or accompanying statement of value shall,
upon summary conviction, be sentenced to pay a fine of $50 and costs
of prosecution.
[Ord. 1997-1, 5/26/1997, 19]
1. To the extent that this Part imposes a tax on a real estate transaction
which is subject to the Commonwealth of Pennsylvania realty transfer
tax imposed by Act 77 of 1986, and to the extent not inconsistent
herewith or with rules or regulations adopted by the Township, this
Part shall be interpreted in the same manner as Act 77 of 1986 and
in accordance with regulations promulgated thereunder.
2. This Part shall impose a tax on all transactions which the Township
is permitted to tax under Act 77 of 1986 to the fullest extent possible.