[Ord. 728, 12/12/2006, § 1]
Ben Avon Borough hereby adopts the provisions of Article XI-D
of the Tax Reform Code of 1971 [Act of March 1, 1971, P.L. 6, No.
2 (72 P.S.)] and imposes a realty transfer tax as authorized under
that article subject to the rate limitations therein. The tax imposed
under this section shall be at the rate of 1/2% of the value of the
real estate transferred.
[Ord. 728, 12/12/2006, § 2]
The tax imposed under § 24-101 of this Part, together with all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511) (53 P.S. § 6901 et seq.), as amended, known as the Local Tax Enabling Act, and shall be collected by the Recorder of Deeds of Allegheny County if timely paid; provided that if the correct amount of the tax is not paid by the last date prescribed for timely payment, Ben Avon Borough, pursuant to the provisions of § 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D) authorizes and directs the Commonwealth of Pennsylvania Department of Revenue to determine, collect and enforce the tax, interest and penalties.
[Ord. 728, 12/12/2006, § 3]
That any tax imposed under § 24-101 of this Part 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 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 municipal tax claims.
