Township of Carroll, PA Article II Realty Transfer Tax

[Adopted 1-2-2007 by Ord. No. 2007-180]

§ 347-10 Imposition of tax.

Carroll Township adopts the provisions of Article XI-D of the Tax Reform Code of 1971[1] 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 1%.

[1] Editor's Note: See 72 P.S. § 8101-D et seq.

§ 347-11 Administration.

The tax imposed under § 347-10 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");[1] provided that if the correct amount of tax is not paid by the last date prescribed for timely payment, Carroll 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.

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 347-12 Interest.

Any tax imposed under § 347-10 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 tax claims.

§ 347-13 Effective date.

The provisions of this article shall become effective on and be applicable to any document made, executed, delivered, accepted or presented for recording on or after January 2, 2007.