[Ord. 00040, 12/10/2007, § 24-201]
This Part shall be known as the "Akron Borough Realty Transfer
Tax Ordinance."
[Ord. 00040, 12/10/2007, § 24-202]
This realty transfer tax is levied under authority of Article
XI-D, entitled "Local Real Estate Transfer Tax," of the Pennsylvania
Real Estate Transfer Tax Act, which was added by Act 77-1986 (Act
of July 2, 1986, No. 77, P.L.) to the Pennsylvania Real Estate Transfer
Tax Act, Act 14-1981 (Act of May 5, 1981, No. 14, P.L. 36) as amended.
The Pennsylvania Real Estate Transfer Tax Act is codified at 72 P.S.
§ 8101-C et seq., and Part 11-D is codified at 72 P.S. § 8101-D
et seq.
[Ord. 00040, 12/10/2007, § 24-203]
1.
ASSOCIATION
COLLECTOR
CORPORATION
DEPARTMENT
DOCUMENT
FAMILY FARM CORPORATION
(1)
(2)
(3)
(4)
(5)
FAMILY FARM PARTNERSHIP
(1)
(2)
(3)
(4)
(5)
LIVING TRUST
MEMBERS OF THE SAME FAMILY
MUNICIPALITY
ORDINARY TRUST
PERSON
REAL ESTATE
(1)
(2)
(3)
REAL ESTATE COMPANY
(1)
(2)
REAL ESTATE TRANSACTION
TITLE TO REAL ESTATE
(1)
(2)
VALUE
(1)
(2)
(3)
(4)
The following words when used
in this Part shall have the meanings ascribed to them in this section,
except where the context clearly indicates a different meaning:
A partnership, limited partnership, or any other form of
unincorporated enterprise owned or conducted by two or more persons,
other than a private trust or decedent's estate.
The Recorder of Deeds of Lancaster County, Pennsylvania,
is hereby appointed collector of the tax levied by this Part.
A corporation, joint-stock association, business trust or
banking institution which is organized under the laws of the Commonwealth
of Pennsylvania, the United States, or any other state, territory,
foreign country, or dependency.
The Department of Revenue of the Commonwealth of Pennsylvania.
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or devise of title to real estate within the municipality, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years, or instruments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under § 24-209 of this Part.
A corporation of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the corporation is continuously owned by members of the same family.
The business of agriculture shall not be deemed to include:
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing;
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreations activities;
Fur fanning;
Stockyard and slaughterhouse operations; or
Manufacturing or processing operations of any kind.
A partnership of which a least 75% of its assets are devoted
to the business of agriculture and at least 75% of the interests in
the partnership are continuously owned by members of the same family.
The business of agriculture shall include the leasing to members of
the same family of property which is directly and principally used
for agricultural purposes. The business of agriculture shall not be
deemed to include:
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing;
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities;
Fur farming;
Stockyard and slaughterhouse operations; or
Manufacturing or processing operations of any kind.
Any trust, other than a business trust, intended as a will
substitute by the settlor which becomes effective during the lifetime
of the settlor, but from which trust distributions cannot be made
to any beneficiaries other than the settlor prior to the death of
the settlor.
Any individual, such individual's brothers and sisters,
the brothers and sisters of such individual's parents and grandparents,
the ancestors or lineal descendants of any of the foregoing, a spouse
of any of the foregoing, and the estate of any of the foregoing. Individuals
related by the half blood or legal adoption shall be treated as if
they were related by the whole blood.
The Borough of Akron, Lancaster County, Pennsylvania.
Any trust, other than a business trust or a living trust,
which takes effect during the lifetime of the settlor and for which
the trustees of the trust take title to property primarily for the
purpose of protecting, managing or conserving it until distribution
to the named beneficiaries of the trust. An ordinary trust does not
include a trust that has an objective to carry on business and divide
gains, nor does it either expressly or impliedly have any of the following
features: the treatment of beneficiaries as associates, the treatment
of the interests in the trust as personal property, the free transferability
of beneficial interests in the trust, centralized management by the
trustee or the beneficiaries, or continuity of life.
Every natural person, association or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment,
or both, the term "person," as applied to associations, shall include
the responsible members or general partners thereof and, as applied
to corporations, the officers thereof.
Any lands, tenements or hereditaments within this Municipality
including, without limitation, buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, trees, and other improvements, immovables or interests
which by custom, usage or law pass with a conveyance of land, but
excluding permanently attached machinery and equipment in an industrial
plant.
A condominium unit.
Tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate, 90% or more
of the ownership interest in which is held by 35 or fewer persons
and which:
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate.
Holds real estate, the value of which comprises 90% or more
of the value of its entire tangible asset holdings exclusive of tangible
assets which are freely transferable and actively traded on an established
market.
The making, executing, delivering, accepting, or presenting
for recording of a document.
Any interest in real estate which endures for a period of time
the termination of which is not fixed or ascertained by a specific
number of years, including without limitation an estate in fee simple,
life estate, or perpetual leasehold.
Any interest in real estate enduring for a fixed period of years
but which, either by reason of the length of the term or the grant
of a right to extend the term by renewal or otherwise, consists of
a group of rights approximating those of an estate in fee simply,
life estate or perpetual leasehold, including without limitation a
leasehold interest or possessory interest under a lease or occupancy
agreement for a term of 30 years or more or a leasehold interest or
possessory interest in real estate in which the lessee has equity.
In determining the term of the lease, it shall be presumed that a
right or option to renew or extend a lease will be exercised if the
rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
In the case of any bona fide sale of real estate at arm's
length for actual monetary worth, the amount of the actual consideration
therefor, paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed, and ground rents, or
a commensurate part thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate.
Provided, that where the document shall set forth a nominal consideration,
the "value" thereof shall be determined from the price set forth in
or actual consideration for the contract of sale.
In the case of a gift, sale by execution upon a judgment or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties, or
the real estate of an acquired company, value shall be actual monetary
worth of the real estate within the Municipality, determined by adjusting
the assessed value of the real estate for local real estate tax purposes
for the common level ratio of assessed values to market values of
the taxing distribution in which the Municipality is located as established
by the State Tax Equalization Board, or a commensurate part of the
assessment where the assessment includes other real estate.
In the case of an easement or other interest in real estate
the value of which is not determinable under subparagraph (1) or (2),
the actual monetary worth of such interest.
The actual consideration for or actual monetary worth of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other persons existing before the transfer and not removed thereby,
or between the grantor, the agent or principal of the grantor or a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
2.
The singular shall include the plural and the masculine shall include
the feminine and neuter.
[Ord. 00040, 12/10/2007, § 24-204]
1.
A tax is hereby levied and imposed, for general Municipal purposes,
on every real estate transaction, at the rate of 1% of the value of
the real estate represented by the document involved in the real estate
transaction.
A.
The tax shall be payable at the earlier of the time the document
is presented for recording, within 30 days of acceptance of the document,
or within 30 days of becoming an acquired company.
B.
If the real estate is located partially within and partially outside
the Municipality, the tax shall be calculated on the value of the
portion within the Municipality.
C.
The tax imposed hereunder shall be due and payable to the collector,
as a joint and several liability, by every person who makes, executes,
delivers, accepts or presents for recording any document, or in whose
behalf any document is made, executed, delivered, accepted or presented
for recording. In the case of an acquired company, the company shall
also have liability for payment of the tax. All such persons shall
also be liable for any penalties imposed under this Part.
D.
It is the intent of this Part that the entire burden of the tax imposed
on a real estate transaction by the Municipality and other political
subdivisions shall not exceed the limitations prescribed in § 8
of the Local Tax Enabling Act, 53 P.S. § 6908, so that if
any other political subdivision imposes a tax on real estate transactions
taxed under this Part, the provisions of said § 8 shall
apply.
[Ord. 00040, 12/10/2007, § 24-205]
The payment of the tax imposed hereunder shall be evidenced
by the collector affixing on the document an official stamp or writing
setting forth the date of payment of the tax and amount of tax paid.
[Ord. 00040, 12/10/2007, § 24-206]
Any tax imposed under § 24-204 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.
[Ord. 00040, 12/10/2007, § 24-207]
The United States, the Commonwealth of Pennsylvania, or any
of their instrumentalities, agencies or political subdivisions shall
be exempt from payment of the tax imposed by this Part. The exemption
of such governmental bodies shall not, however, relieve any other
party to a real estate transaction from liability for the tax.
[Ord. 00040, 12/10/2007, § 24-208]
1.
The tax imposed by this Part shall not be imposed upon:
A.
A transfer to the Commonwealth of Pennsylvania, or to any of its
instrumentalities, agencies or political subdivisions, by gift, dedication
or deed in lieu of condemnation or deed of confirmation in connection
with condemnation proceedings, or a reconveyance by the condemning
body of the properly condemned to the owner of record at the time
of condemnation which reconveyance may include property line adjustments
provided said reconveyance is made within one year from the date of
condemnation.
B.
A document which the Municipality is prohibited from taxing under
the Constitution or statutes of the United States.
C.
A conveyance to a municipality, township, school district or county
pursuant to acquisition by the municipality, township, school district
or county of a tax delinquent property at sheriff sale or tax claim
bureau sale.
D.
A transfer for no or nominal actual consideration which corrects
or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
E.
A transfer of division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
F.
A transfer between husband wife, between persons who were previously
husband and wife who have since been divorced, provided the property
or interest therein subject to such transfer was acquired by the husband
and wife or husband or wife prior to the granting of the final decree
in divorce, between parent and child or the spouse of such child,
between brother or sister or spouse of a brother or sister and brother
or sister or the spouse of a brother or sister, and between a grandparent
and grandchild or the spouse of a brother or sister, and between a
grandparent and grandchild or the spouse of such grandchild, except
that a subsequent transfer by the grantee within one year shall be
subject to tax as if the grantor were making such transfer.
G.
A transfer for no or nominal actual consideration of property passing
by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
H.
A transfer for no or nominal actual consideration to a trustee of
an ordinary trust where the transfer of the same property would be
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries that are entitled to receive the property
or proceeds from the sale of the property under the trust, whether
or not such beneficiaries are contingent or specifically named. A
trust clause which identifies the contingent beneficiaries by reference
to the heirs of the trust settler as determined by the law of the
intestate succession shall not disqualify a transfer from the exclusion
provided by this clause. No such exemption shall be granted unless
the collector is presented with a copy of the trust instrument that
clearly identifies the grantor and all possible beneficiaries.
(1)
A transfer for no or nominal actual consideration to a trustee
of a living trust from the settlor of the living trust. No such exemption
shall be granted unless the Recorder of Deeds is presented with a
copy of the living trust instrument.
I.
A transfer for no or nominal actual consideration from a trustee
of an ordinary trust to a specifically named beneficiary that is entitled
to receive the property under the recorded trust instrument or to
a contingent beneficiary where the transfer of the same property would
be exempt if the transfer was made by the grantor of the real estate
from a living trust during the settlor's lifetime shall be considered
for the purposes of this article as if such transfer were made directly
from the settlor to the grantee.
(1)
A transfer for no or nominal actual consideration from a trustee
of a living trust after the death of the settlor of the trust or from
a trustee of a trust created pursuant to the will of a decedent to
a beneficiary to whom the properly is devised or bequeathed.
(2)
A transfer for no or nominal actual consideration from the trustee
of a living trust to the settlor of the living trust if such property
was originally conveyed to the trustee by the settlor.
J.
A transfer for no or nominal actual consideration from trustee to
successor trustee.
K.
A transfer:
(1)
For no or nominal actual consideration between principal and
agent or straw party.
(2)
From or to an agent or straw party where, if the agent or straw
party were his principal, no tax would be imposed under this Part.
|
Where the document by which title is acquired by a grantee or
statement of value fails to set forth that the property was acquired
by the grantee from, or for the benefit of, his principal, there is
a rebuttable presumption that the property is the property of the
grantee in his individual capacity if the grantee claims an exemption
from taxation under this subsection.
|
L.
A transfer made pursuant to the statutory merger consolidation of
a corporation or statutory division of a nonprofit corporation, except
where the Municipality reasonably determines that the primary intent
for such merger, consolidation or division is avoidance of the tax
imposed by this Part.
M.
A transfer from a corporation or association of real estate held
of record in the name of the corporation or association where the
grantee owns stock of the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the
interest in the association has been held by the grantee for more
than two years.
N.
A transfer from a nonprofit industrial development agency or authority
to a grantee of property conveyed by the grantee to that agency or
authority as security for a debt of the grantee, or a transfer to
a nonprofit industrial development agency or authority.
O.
A transfer from a nonprofit industrial development agency or authority
to a grantee purchasing directly from it, but only if:
(1)
The grantee shall directly use such real estate for the primary
purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conservation, energy
production, pollution control, warehousing or agriculture.
(2)
The agency or authority has the full ownership interest in the
real estate transferred.
P.
A transfer by a mortgagor to the holder of a bona fide mortgage in
default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
Q.
Any transfer between religious organizations or other bodies or persons
holding title for a religious organization if such real estate is
not being or has not been used by such transferor for commercial purposes.
R.
A transfer to a conservancy which possesses a tax-exempt status pursuant
to § 501(c)(3) of the Internal Revenue Code of 1954, 68A
Stat. 3, 26 U.S.C. § 501(c)(3) and which has as its primary
purpose preservation of land for historic, recreational, scenic, agricultural
or open space opportunities; or a transfer from such a conservancy
to the United States, the Commonwealth or to any of their instrumentalities,
agencies or political subdivisions; or any transfer from such a conservancy
where the real estate is encumbered by a perpetual agricultural conservation
easement as defined by the Act of June 30, 1981, P.L. 128, No. 43,
known as the "Agricultural Area Security Law," and such conservancy
has owned the real estate for at least two years immediately prior
to the transfer.
S.
A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof.
(1)
A transfer of real estate devoted to the business of agriculture
to a family farm partnership by a member of the same family, which
family directly owns at least 75% of the interests in the partnership.
T.
A transfer between members of the same family of an ownership interest
in a real estate company or family farm corporation, or family farm
partnership which owns real estate.
U.
A transaction wherein the tax due is $1 or less.
V.
Leases for the production or extraction of coal, oil, natural gas
or minerals, and assignments thereof.
2.
In order to exercise any exclusion provided in this section, the
true, full and complete value of the transfer shall be shown on the
statement of value. For leases of coal, oil, natural gas or minerals,
the statement of value may be limited to an explanation of the reason
such document is not subject to tax under this Part.
[Ord. 00040, 12/10/2007, § 24-209]
Except as otherwise provided in § 24-207, documents which make, confirm or evidence any transfer or devise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this Part, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
[Ord. 00040, 12/10/2007, § 24-210]
1.
A real estate company is an acquired company upon a change in the
ownership interest in the company, however effected, if the change:
2.
With respect to real estate acquired after February 16, 1986, a family
farm corporation is an acquired company when, because of voluntary
or involuntary dissolution, it ceases to be a family farm corporation
or when, because of issuance or transfer of stock or because of acquisition
or transfer of assets, it fails to meet the minimum requirements of
a family farm corporation under this Part.
A.
A family farm partnership is an acquired company when, because of
voluntary or involuntary dissolution, it ceases to be a family farm
partnership or when, because of transfer of partnership interest or
because of acquisition or transfer of assets that are devoted to the
business of agriculture, it fails to meet the minimum requirements
of a family farm partnership under this Act.
3.
Within 30 days after becoming an acquired company, the company shall
present a declaration of acquisition to the collector for recording
and for the affixation of documentary stamps and recording. Such declaration
shall set forth the value of real estate holdings of the acquired
company in the Municipality.
[Ord. 00040, 12/10/2007, § 24-211]
1.
Where there is a transfer of a residential property by a licensed
real estate broker which property was transferred to him within the
preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the
transfer to him shall be given to him toward the amount of the tax
due upon the transfer.
2.
Where there is a transfer by a builder of residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
3.
Where there is a transfer of real estate which is devised by the
grantor, a credit for the amount of tax paid at the time of the devise
shall be given the grantor toward the tax due upon the transfer.
4.
Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grantor, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
5.
If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount of tax due, no refund or carryover credit
shall be allowed.
[Ord. 00040, 12/10/2007, § 24-212]
In determining the term of a lease, it shall be presumed that
a right or option to renew or extend a lease will be exercised if
the rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
[Ord. 00040, 12/10/2007, § 24-213]
Every document lodged with or presented to the collector for
recording shall set forth therein and as part of such document the
true, full and complete value thereof, or shall be accompanied by
a statement of value executed by a responsible person connected with
the transaction showing such connection and setting forth the true,
full and complete value thereof or the reason, if any, why such document
is not subject to tax under this Part. The provisions of this section
shall not apply to any excusable real estate transfers which are exempt
from taxation based on family relationship, provided the relationship
is specified in the deed, instrument or writing. Documents which are
not to be recorded shall be presented to the collector and shall be
accompanied by a certified copy of the document and a statement of
value executed by a responsible person connected with the transaction
showing such connection and setting forth the true, full and complete
value thereof, or the reason, if any, why such document is not subject
to tax under this Part. Evidence of payment shall be affixed to the
original document and the certified copy. The certified copy and statement
of value shall be filed with the collector.
[Ord. 00040, 12/10/2007, § 24-214]
1.
If any person fails to pay any tax imposed under this Part for which
that person is liable, a political subdivision may authorize the Department
of Revenue to make a determination of additional tax, penalty and
interest due under this section by the person. The determination will
be based upon any information which is within the possession or which
will come into the possession of the Department. The determination
will be made within three years after the date of the recording of
the document, subject to the following:
A.
If the taxpayer underpays the correct amount of the tax by 25% or
more, the tax may be assessed at any time within six years after the
date of the recording of the document.
B.
If any part of any underpayment of tax is due to fraud or an undisclosed
intentional disregard of rules and regulations, the full amount of
the tax may be assessed at any time.
2.
_____
A.
Promptly after the date of such determination, the Department shall
send by mail a copy thereof to the person against whom it was made.
Within 90 days after the date upon which the copy of the determination
was mailed, the person may file with the Department a petition for
redetermination of the taxes.
B.
Every petition for redetermination must state specifically the reasons
which the petitioner believes to be entitled to redetermination and
shall be supported by affirmation that it is not made for the purpose
of delay and that the facts set forth therein are true.
C.
The Department, within six months after the date of filing of a petition
for redetermination, shall dispose of the petition. Notice of the
action taken upon a petition for redetermination shall be given to
the petitioner promptly after the date of redetermination by the Department.
3.
A person shall have the right to review by the Board of Finance and
Revenue and appeal in the same manner and within the same time as
provided by law in the case of capital stock and franchise taxes imposed
upon corporations.
4.
_____
A.
Notice of the action of the Board of Finance and Revenue shall be
given by mail to the political subdivision. A political subdivision
shall have the right to appeal in the same manner and within the same
time as provided by law for the Commonwealth in the case of capital
stock and franchise taxes imposed upon corporations.
B.
The political subdivision may request in writing the Offices of General
Counsel to render such legal advice and such representation as are
required concerning every matter and issue arising in connection with
an appeal from a decision of the Board of Finance and Revenue.
[Ord. 00040, 12/10/2007, § 24-215]
The tax, interest and penalty that the Department of Revenue
collects under this Part shall be remitted in the manner provided
by law to the collector along with the "State Tax Payment Imprint
Receipt" which shall provide sufficient information for the collector
to determine if the municipality is entitled to the collections. The
collector shall record the "State Tax Payment Imprint Receipt" whether
or not signed and acknowledged by the Department of Revenue and shall
index in the grantor/grantee index to the original document upon which
the tax has been paid. The Department shall collect from the taxpayer
as part of its determination process the County recording fee for
the recording of the "State Tax Payment Imprint Receipt."
[Ord. 00040, 12/10/2007, § 24-216]
1.
It shall be unlawful for any person to:
A.
Make, execute, deliver, accept, or present for recording or cause
to be made, executed, delivered, accepted, or presented for recording
any document without the full amount of tax thereon being duly paid.
B.
Fail to record a declaration of acquisition, as required by this
Part.
C.
Fraudulently affix to any document any forged evidence of payment.
D.
Fail, neglect or refuse to comply with or violate other provisions
of this Part or any rules and regulations promulgated by the Municipality
under this Part, or any rules and regulations of the Pennsylvania
Department of Revenue to the extent applicable to the tax levied hereunder.
2.
Any person violating any provision of this section shall be guilty
of a summary offense.
3.
A person who makes a false statement of value or declaration of acquisition,
when he does not believe the statement or declaration to be true,
is guilty of a misdemeanor of the second degree.
[Ord. 00040, 12/10/2007, § 24-217]
1.
If any part of any underpayment of tax imposed under this Part is
due to fraud, an amount equal to 50% of the underpayment shall be
added to the tax.
2.
In the case of failure to record a declaration required under this
Part on the date prescribed therefor, unless it is shown that such
failure is due to reasonable cause, 5% of the amount of such tax shall
be added to the tax if the failure is for not more than one month,
with an additional 5% for each additional month or fraction thereof
during which the failure continues, not exceeding 50% in the aggregate.
[Ord. 00040, 12/10/2007, § 24-218]
1.
Any tax determined to be due by the Department and remaining unpaid
after demand for the same, and all penalties and interest thereon,
shall be a lien in favor of the Municipality upon the property, both
real and personal, of such person but only after said lien has been
entered and docketed of record by the prothonotary of the county where
such property is situated.
2.
A.
At any time after it makes an assessment of additional tax, penalty
or interest, the Department may transmit to the prothonotaries of
the respective counties certified copies of all liens for such taxes,
penalties and interest, and it shall be the duty of each prothonotary
receiving the lien to enter and docket the same of record in his office,
which lien shall be indexed as judgments are now indexed. After the
Department's assessment becomes final, a writ of execution may
directly issue upon such lien without the issuance and prosecution
to judgment of a writ of scire facias: Provided, that not less than
10 days before issuance of any execution on the lien, notice shall
be sent by certified mail to the taxpayer at his last known post office
address. No prothonotary shall require as a condition precedent to
the entry of such liens, the payment of any costs incident thereto.
B.
The lien imposed hereunder shall have priority from the date of its
recording as aforesaid, and shall be fully paid and satisfied out
of the proceeds of any judicial sale of property subject thereto before
any other obligation, judgment, claim, lien or estate to which said
property may subsequently become subject, except, costs of the sale
and of the writ upon which the sale was made, and real estate taxes
and municipal claims against such property, but shall be subordinate
to mortgages and other liens existing and duly recorded or entered
of record prior to the recording of the tax lien. In case of a judicial
sale of property subject to a lien imposed hereunder upon a lien or
claim over which the lien imposed hereunder has priority, as aforesaid,
such sale shall discharge the lien imposed hereunder to the extent
only that the proceeds are applied to its payment, and such lien shall
continue in full force and effect as to the balance remaining unpaid.
C.
The lien imposed hereunder shall continue for five years from the
date of its entry of record, and may be renewed and continued in the
manner now or hereafter provided for the renew of judgments, or as
may be provided in the Act of April 9, 1929, PL. 343, No. 176, known
as the "Fiscal Code."
[Ord. 00040, 12/10/2007, § 24-219]
The tax imposed under this Part shall be fully paid, and have
priority out of the proceeds of any judicial sale of real estate before
any other obligation, claim, lien, judgment, estate or cost of the
sale and of the writ upon which the sale is made, and the sheriff,
or other officer, conducting said sale shall pay the tax herein imposed
out of the first monies paid to him in connection therewith. If the
proceeds of the sale are insufficient to pay the entire tax herein
imposed, the purchaser shall be liable for the remaining tax.
[Ord. 00040, 12/10/2007, § 24-220]
1.
In order to determine whether the proper amount of tax has been paid,
without limiting any other rights of the Municipality, the Municipality
shall have the right to review all documents or records relating to
any real estate transaction or any related transactions, and to take
such other steps as the Municipality shall deem necessary or appropriate,
including a review or audit of any documents or records of any party
to a real estate transaction to determine the fair market value of
the real estate or any other relevant matter as determined by the
Municipality. Upon request of the Municipality, and at such place
and time as specified by the Municipality, any party shall make available
to the Municipality any documents or records requested by the Municipality.
2.
In the event any tax is not paid when due, the Municipality may enforce
payment of the tax, together with all penalties, by suit in assumpsit
or any other appropriate means.
[Ord. 00040, 12/10/2007, § 24-221]
1.
Whenever the amount due upon determination, redetermination or review
is less than the amount paid on account thereof, the political subdivision
shall refund the difference.
2.
Where there has been no determination of unpaid tax, application
for refund shall be made to the political subdivision in the manner
prescribed by the Act of December 31, 1965, PL. 1257, No. 511, known
as the "Local Tax Enabling Act," 53 Pa.C.S.A. Chapter 84, Subchapter
C (relating to local taxpayers bill of rights) or as otherwise provided
by law.
[Ord. 00040, 12/10/2007, § 24-222]
1.
As provided in 16 P.S. § 11011-6, the Recorder of Deeds
shall be the collection agent for this tax, without compensation from
the Municipality.
2.
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the collector shall
not accept for recording any document unless it is accompanied by
a statement of value showing what taxes are due each political subdivision.
3.
On or before the tenth day of each month, the collector shall pay
over to the Municipality all taxes collected under this Part, less
2% for use of the County, and shall also provide a report containing
the information required by the Commonwealth of Pennsylvania in reporting
collections of the Pennsylvania realty transfer tax. The 2% commission
shall be paid to the County.
4.
In accordance with Act 77-1986, any Recorder of Deeds who shall record
any document upon which tax is imposed under this Part without payment
of tax as required under this Part, as is indicated in the document
or accompanying statement of value shall, upon summary conviction,
be sentenced to pay a fine of $50 and costs of prosecution.
[Ord. 00040, 12/10/2007, § 24-223]
The Municipality may promulgate and enforce reasonable rules
and regulations consistent with 72 P.S. § 8103-D for the
interpretation, collection and enforcement of the tax.
[Ord. 00040, 12/10/2007, § 24-224]
1.
To the extent this Part imposes a tax on real estate transaction
which is subject to the Commonwealth of Pennsylvania realty transfer
tax imposed by Act 77-1986, and to the extent not inconsistent herewith
or with rules or regulations adopted by the Municipality, this Part
shall be interpreted in the same manner as Act 77-1986 and in accordance
with regulations promulgated thereunder.
2.
The provisions of this Part, so far as they are the same as those
of ordinances in force immediately prior to adoption of this Part,
are intended as a continuation of such ordinances, and not as a new
enactment.
3.
This Part shall impose a tax on all transactions which the Municipality
is permitted to tax under Act 77-1986 to the fullest extent permissible.
4.
In the event this Part is declared invalid, the prior ordinance or
ordinances of the Municipality levying a realty transfer tax shall
remain in full force and effect, and shall not be affected in any
way by adoption of this Part.
5.
The provisions of this Part shall not affect any act done or liability
incurred, nor shall they affect any suit or prosecution pending or
to be instituted to enforce any right or penalty or to punish any
offense, under the authority of any ordinance in force prior to adoption
of this Part.
6.
Subject to the provisions in this section, this Part shall supersede,
replace and repeal ordinances levying a realty transfer tax in force
immediately prior to the adoption of this Part.
[Ord. 00040, 12/10/2007, § 24-225]
Notwithstanding the provisions of any other act, the officer
of the Municipality imposing a local real estate transfer tax or the
authorized representative of the office may divulge to the Department
information concerning the administration or collection of local real
estate transfer tax authorized by this Part.
