[Adopted 2-7-1966 by Ord. No. 247 (Ch. 161, Art. II, of the 2005 Code of Ordinances)]
This article shall be known and may be cited as the Real Estate Transfer Tax Ordinance of the Borough of Bath.[1]
[1]
Editor's Note: This tax was originally levied for 1966 and was reenacted for 1967 by Ord. No. 253, for 1968 by Ord. No. 259, for 1969 by Ord. No. 263, for 1970 by Ord. No. 269, for 1971 by Ord. No. 276, for 1972 by Ord. No. 286; for 1973 by Ord. No. 291; for 1974 by Ord. No. 295; for 1975 by Ord. No. 313; for 1978 by Ord. No. 320; for 1979 by Ord. No. 329; for 1980 by Ord. No. 339; for 1981 by Ord. No. 345; for 1982 by Ord. No. 354; for 1983 by Ord. No. 363; for 1984 by Ord. No. 368; for 1985 by Ord. No. 377; for 1986 by Ord. No. 382; for 1987 by Ord. No. 389; for 1988 by Ord. No. 397; for 1989 by Ord. No. 412; for 1990 by Ord. No. 424; for 1991 by Ord. No. 433; for 1992 by Ord. No. 449 for 1993 by Ord. No. 460 for 1994 by Ord. No. 468 and was permanently reenacted by Ord. No. 475.
A. 
The following words, when used in this article, shall have the meaning hereby ascribed thereto, except where the context clearly indicates otherwise:
ASSOCIATION
A partnership, limited partnership or other form of unincorporated enterprise owned by two or more persons.
CORPORATION
A cooperative, joint stock association or corporation.
DEED
A contract, agreement, document, deed, decree, order, instrument or writing whereby any lands, tenements or hereditaments, or any interest therein, shall be alienated, granted, bargained, sold, transferred, conveyed, assigned, released or otherwise disposed of to any person, excepting, however:
(1) 
Transfers between husband and wife, and transfer between parent and child or the spouse of such child;
(2) 
Leases; agreements of sale, mortgages and transfers by will testamentary writings or by the interstate laws of the Commonwealth of Pennsylvania; and
(3) 
Such other transfers as are specifically exempted under the Local Tax Enabling Act of 1965, § 2(1).
DEPARTMENT
The Department of Revenue of this commonwealth.
[Added 12-4-2006 by Ord. No. 2006-593]
INTEREST
The vested or contingent title, right, privilege, power, benefit or advantage accruing to any person as the result of any transaction.
PERSON
A natural person, association or corporation, including such persons, associations and corporations when acting in a representative or fiduciary capacity. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person" shall include the partners in any partnership or limited partnership, the members of any unincorporated enterprise, and the officers of any corporation.
TRANSFER
The transfer of real property by deed, as herein defined, or any interest in real property situate wholly or partly within the Borough of Bath, regardless of where the instrument making the transfer is made, executed or delivered, or where the actual settlement on such transfer takes place.
VALUE
The actual pecuniary worth of any interest which constitutes the subject matter of a transfer at the time the said transfer is consummated. Any actual monetary consideration for a transaction shall be prima facie, but not conclusive, evidence of actual pecuniary worth or value and shall be construed to include any sums of cash or articles of value agreed to be paid or exchanged, the face value of all mortgages, notes, judgments, liens or encumbrances given in connection with the transaction, together with any other evidence of indebtedness or promises, whether oral or written, given as full or part consideration for the transaction; provided, that which is the subject matter of a transaction shall in no event be less than the amount of the highest assessment of such interest for local tax purposes, if such interest has been so assessed.
B. 
In this article, the singular shall include the plural, the plural shall include the singular, and the masculine shall include the feminine and the neuter.
A. 
There is hereby levied and assessed upon every transfer a tax at the rate of 1% of the total value, or fraction thereof, of any interest which constitutes the subject matter of a transfer.
B. 
Where any lands, tenements or hereditaments, or any interest therein, are located partly within and partly without the boundaries of the Borough of Bath, said tax is levied and assessed only upon the value of that portion of such lands, tenements or hereditaments, or interest therein, which lies within the boundaries of the Borough of Bath.
This tax shall be paid to the Recorder of Deeds of Northampton County by the transferor named in the deed at the time of the delivery or recording of the deed.
[Amended 12-4-2006 by Ord. No. 2006-593]
The payment of the real estate transfer tax shall be evidenced by a notation on the deed executed by the Department.
[Amended 12-4-2006 by Ord. No. 2006-593]
A. 
The tax imposed under § 590-3 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 the tax is not paid by the last date prescribed for timely payment, the Borough of Bath, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department to determine, collect and enforce the tax, interest and penalties.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
B. 
The Department, to cover its costs of administration, shall retain an amount equal to costs but not to exceed 10% of the tax, interest, and penalty collected and enforced by the Department under Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D) and under this article.
Every deed relating to any transfer taxable under this Article I, when lodged with or presented to the Recorder of Deeds for recording, shall set forth therein and as part of such deed the true, full, complete and actual value thereof, or shall be accompanied by either a certificate by an attorney at law or by an affidavit, executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full, complete and actual value thereof.
It shall be unlawful for any person to:
A. 
Fraudulently indicate the payment of the real estate transfer tax.
B. 
Make a fraudulent statement as to the true, full, complete and actual value of any transfer.
[Amended 12-4-2006 by Ord. No. 2006-593]
Any tax imposed under § 590-3 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." All taxes imposed by this article not paid when due shall bear interest from the due date at the rate of 0.005% per month until paid. In addition, a penalty of 10% shall be added as soon as the tax shall become overdue.
The real estate transfer tax shall, when due and unpaid, be and become a lien upon all lands, tenements or hereditaments, or any interest therein, lying within the limits of the Borough of Bath which lands, tenements, hereditaments, or interest therein, are the subject matter of a transfer, said lien to commence at the time when the tax imposed under this article is due and payable, and to continue until discharged by payment or in accordance with the law.
A. 
Any person who shall violate any of the provisions of this article shall, for each and every offense, upon conviction thereof, be sentenced to pay a fine of not more than $600 and costs of prosecution, or, in default of payment of such fine and costs, to imprisonment for not more than 30 days. In addition, court costs and reasonable attorney fees incurred by the Borough in enforcement proceedings shall be assessed against violator and awarded to the Borough.
[Amended 11-5-2018 by Ord. No. 2018-678]
B. 
Such fine and penalty shall be in addition to the interest owed for nonpayment of such tax, as provided under § 590-10 of this article.
[Amended 9-11-1989 by Ord. No. 421].
The provisions of this article are severable, and if any section, clause, sentence, part or provision thereof shall be held to be illegal, invalid or unconstitutional, such invalidity or unconstitutionality shall not affect or impair any of the remaining sections, clauses, sentences, parts or provisions thereof; it is hereby declared to be the intent of the Council of the Borough of Bath that this Article I would have been adopted if such illegal, invalid or unconstitutional section, clause, sentence, part or provision had not been included therein.
[Amended 12-13-1994 by Ord. No. 475].
All taxes imposed under this article shall continue in force without annual reenactment unless the rate of tax is subsequently changed.
[Amended 12-13-1994 by Ord. No. 475; 12-4-2006 by Ord. No. 2006-593]
This article is enacted under the authority of the Local Tax Enabling Act (53 P.S. § 6924.101 et seq.) and under the authority of the provisions of Article XI-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D et seq.).