[Adopted 7-1-1966]
[Amended 5-2-2002 by Ord.
No. 2002-5]
This article shall be known, and may be cited, as the "Real
Estate Transfer Tax Levy."
[Amended 4-5-1974]
The provisions of the Pennsylvania Realty Transfer Tax Act of
March 4, 1971, as enacted, are hereby incorporated herein in its entirety
by reference thereto.
After the effective date of this article, on every document
wherein any lands, tenements or hereditaments, or other realty sold,
or any interest therein, shall be granted, bargained, sold, transferred,
conveyed or otherwise vested in the purchaser or purchaser or purchasers,
grantee or grantees, or any other person or persons, by his, her or
their direction, lying and being situate within the boundaries of
the Township, delivered on or subsequent to the effective date of
this article, in pursuance of any contract of sale or purchase entered
into on or subsequent to the effective date of this article, the tax
for general revenue purposes of the Township is hereby imposed, assessed,
and levied on each such document at the rate of 1% of the value of
the property represented by such document; provided, that where any
lands, tenenments or hereditaments being situate partly within and
partly without the boundaries of the Township are conveyed or transferred,
such tax shall be levied at the rate of 1/2 of 1%.
[Added 12-18-2006 by Ord.
No. 2007-01]
The tax currently imposed under Metal Township Code § 23-10 and all applicable interest and penalties shall be administered, collected, and enforced under the Act of December 3, 1965 (PL. 1257, No. 511), as amended, known as the "Local Tax Enabling Act"; provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Board of Supervisors of Metal Township, Franklin County, Pennsylvania, 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.
[Added 12-18-2006 by Ord.
No. 2007-01]
Any tax imposed under § 23-10.1 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 (PL. 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.
