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.