This article shall be known and may be cited as "The Local Real
Estate Tax Ordinance of the Borough of Vandergrift."
The provisions of Article XI-C of the Tax Reform Code of 1971,
as amended through the Act of 1986, P.L. 318 , No. 77, dealing with
the levy of a real estate transfer tax and the scope, extent and applicability
of the tax, are incorporated into and made a part of this section
by reference, and shall be considered a part of this article just
as if those portions of the law had been inserted verbatim into this
article as separate sections, subsections and/or paragraphs of this
article, provided that: (a) the provisions so to be incorporated by
reference are those dealing with, but not necessarily limited to,
the subjects of definitions, exempt parties, excluded transactions,
acquired companies, credits against tax, proceeds of judicial sales
and civil penalties; and (b) those provisions incorporated by reference
shall apply solely to this article and shall have no effect upon separate
definitions, provisions and terms in Ordinance No. 3-1979, insofar
as Ordinance No. 3-1979 remains in effect.
The tax imposed under this article shall be administered, collected
and enforced under the Local Tax Enabling Act ( 1965, P.L. 1257, No.
511, as amended). By resolution, Borough Council shall designate and appoint
a Local Realty Transfer Tax Administrator, who shall be charged with
enforcement and collection of the tax and who may promulgate and enforce
reasonable regulations for enforcement and collection, provided that
the regulations which have been promulgated by the Pennsylvania Department
of Revenue, under 72 P.S. § 8101-C et seq., are incorporated
into and made a part of this article.