[Adopted 2-11-2002 by Ord. No. 480[1]]
[1]
Editor's Note: This ordinance provided an effective date of
7-1-2002.
A.
A realty transfer tax is hereby imposed under the authority of the
Act of December 31, 1965, P.L. 1257, known as "The Local Tax Enabling
Act," upon the transfer of real property, or of any interest in real
property, situate within the Borough of Dallastown, regardless of
where the instruments making the transfers are made, executed or delivered
or where the actual settlements on such transfer take place.
B.
The rate of this realty transfer tax shall be 1/2 of 1% of the value
of the real property or of the interest in real property involved
in such transfer.
C.
This realty transfer tax shall be collected by the York County Recorder
of Deeds.
D.
If the correct amount of the realty transfer tax is not paid by the
last date prescribed for timely payment under § 1102-C of
the Tax Reform Code of 1971, 72 P.S. § 8102-C, then pursuant
to the authority granted in § 1102-D of said Code, 72 P.S.
§ 8102-D, Dallastown Borough hereby authorizes and directs
the Pennsylvania Department of Revenue to determine, collect and enforce
the tax, together with interest thereon at the rate of 10% per annum
as authorized at 53 Purdon's Statutes § 7143, and penalties.
[Added 1-8-2007 by Ord.
No. 544]
The transferee of any real property or any interest in real
property located within Dallastown Borough shall be and remain liable
for any unpaid realty transfer taxes imposed by this article.
The exceptions from the levying, assessment and collection of
this realty transfer tax by a Borough set forth in Section 2(1) of
The Local Tax Enabling Act, 53 P.S. § 6902(1), or any amendment
or restatement thereof, are hereby incorporated herein and shall apply
to the realty transfer tax imposed by this article.
This realty transfer tax shall continue in force on a calendar-year
basis without annual reenactment unless the rate of this tax is hereafter
changed; and if this realty transfer tax is included within any annual
tax ordinance for Dallastown Borough, such inclusion will not constitute
a reenactment of this article but only a recognition of its continuing
in force.
