[Ord. No. 1-79, 2/27/1979, § I]
This Part shall be known and may be cited as the "Real Estate
Transfer Tax Ordinance."
[Ord. No. 1-79, 2/27/1979, § II]
The following terms shall have the meanings indicated, except
in those instances where the context clearly indicates a different
meaning:
A partnership, limited partnership or any other form of unincorporated
enterprise owned by two or more persons.
The Recorder of Deeds of Columbia County, Pennsylvania; provided,
however, that if the Recorder of Deeds of said County cannot be lawfully
required to serve and does not voluntarily serve, then such other
person as shall be appointed and designated by the Board of Supervisors
of the Township of Hemlock to enforce and administer this Part.
Any deed, instrument or writing, other than a lease, whereby
any lands, tenements, hereditaments or any interest therein shall
be granted, bargained, sold or otherwise conveyed to a grantee, purchaser
or any other person. However, this Part shall not be construed to
provide for the levying, assessment and collection of any tax on the
transfer of real property when the transfer is by will or mortgage
or the intestate laws of this Commonwealth; or on a transfer by the
owner of previously occupied residential premises to a builder of
new residential premises when such previously occupied residential
premises are taken in trade by such builder as part of the consideration
from the purchaser of a new, previously unoccupied single-family residential
premises; or on a transfer between corporations operating housing
projects pursuant to the Housing and Redevelopment Assistance Law
and the shareholders thereof; or on a transfer between nonprofit industrial
development agencies and industrial corporations purchasing from them;
or on a transfer to nonprofit industrial development agencies; or
on a transfer between husband and wife; or on a transfer between persons
who were previously husband and wife but who have since been divorced,
provided such transfer is made within three months of the date of
the granting of the final decree in divorce and 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;
or on a transfer between parent and child or the spouse of such child,
or between parent and trustee for the benefit of a child or the spouse
of such child, by and between a principal and straw party for the
purpose of placing a mortgage or ground rent upon the premises; or
on a correction deed without consideration; or on a transfer to the
United States, the Commonwealth of Pennsylvania or to any of their
instrumentalities, agencies or political subdivisions by gift, dedication
or deed in lieu of condemnation, or deed of confirmation in connection
with condemnation proceedings or reconveyance by the condemning body
of the property 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;
leases; or on a conveyance to a trustee under a recorded trust agreement
for the express purpose of holding title in trust as security for
a debt contracted at the time of the conveyance, under which the trustee
is not the lender and requiring the trustee to make reconveyance to
the grantor-borrower upon the repayment of the debt; or on a privilege,
transaction, subject, occupation or personal property which is now
or does hereafter become subject to a state tax or license fee.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing or imposing a penalty, the
term "person" as applied to copartnerships or associations shall mean
the partners or members thereof, and as applied to corporations, the
officers thereof.
In the case of any deed granting, bargaining, selling or
otherwise conveying any land, tenement, hereditament or any interest
therein, other than a lease, the amount of the actual consideration
therefor, including all liens, mortgages or other encumbrances thereon.
"Actual consideration" shall be construed to mean, for the purposes
of this Part, the cash paid for the execution and delivery of the
deed, together with the face value of all liens, judgments, mortgages
or other encumbrances secured on the real estate conveyed or transferred
by the said deed, together with any other evidences of indebtedness
or promise either oral or written, given by or on behalf of the grantee
to grantor or anyone on his behalf as full or part consideration for
the deed of conveyance; provided that where such deeds shall set forth
a small or nominal consideration, the value thereof shall be determined
from the price set forth in or actual consideration for the contract
or agreement of sale, or in the case of a gift, from the actual monetary
worth of the property granted, bargained, sold or otherwise conveyed,
which in either event shall not be less than the amount of the highest
assessment of such lands, tenants or hereditaments for local tax purposes.
[Ord. No. 1-79, 2/27/1979, § III]
A tax is hereby imposed on the privilege of transferring real
property situate within the Township of Hemlock or any interest therein,
regardless of where the instruments making the transfer are made,
executed or delivered or where the actual settlements on such transfers
take place.
[Ord. No. 1-79, 2/27/1979, § IV]
After the effective date of this Part, on every deed whereby
any lands, tenements or hereditaments or any interest therein, lying,
being and situate wholly or in part within the boundaries of Hemlock
Township, shall be granted, bargained, sold or otherwise conveyed,
a tax for general Township revenue purposes is hereby imposed, assessed
and levied on such deed at the rate of 1/2 of 1% of the value of the
real estate, lands, tenements or hereditaments or any interest therein
which is conveyed or transferred by the said deed subject, nevertheless,
to the exemptions hereinabove referred to; provided, that where any
lands, tenements or hereditaments being situated partly within and
partly without the boundaries of the Township of Hemlock are conveyed
by a deed, such tax so levied shall be calculated on the valuation
of that portion of such land and tenements lying within the limits
of said Township of Hemlock.
[Ord. No. 1-79, 2/27/1979, § V]
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, shall be
subject to pay for and in respect to the transaction or any part thereof,
or for or in respect to the vellum parchment or paper upon which such
document is written or printed, a tax at the rate of 1/2 of 1% of
the value of the property represented by such document, which tax
shall be payable at the time of making, execution, delivery, acceptance
or presenting for recording of such document.
[Ord. No. 1-79, 2/27/1979, § VI]
The payment of the tax imposed by this Part shall be evidenced
by a stamp certificate impressed by the Collector on every deed.
[Ord. No. 1-79, 2/27/1979, § VII]
The Collector shall furnish the necessary stamp certificate
to be impressed upon every deed, and the said Collector may appoint
persons within or without said Township of Hemlock as his agents for
affixing to every deed said stamp certificate, to be signed by said
agent in the name of the said Collector.
[Ord. No. 1-79, 2/27/1979, § VIII]
1.
The Collector is hereby charged with the enforcement of the provisions
of this Part and is hereby authorized and empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to:
[Ord. No. 1-79, 2/27/1979, § IX]
Every deed upon which a tax is imposed by this Part when lodged
with or presented to the Recorder of Deeds of Columbia County, Pennsylvania,
for recording shall set forth therein and as a part of such deed the
true, full, complete and actual value thereof, or shall be accompanied
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.
[Ord. No. 1-79, 2/27/1979, § X]
1.
It shall be unlawful for any person to:
A.
Fail to pay the tax imposed by this Part.
B.
Fail, neglect or refuse to comply with or violate the rules and regulations
prescribed, adopted and promulgated by the Collector under the provisions
of this Part.
C.
Fraudulently affix to any deed upon which the tax is imposed by this
Part any stamp certificate which has been cut, torn or removed from
any other deed upon which a tax is imposed by this Part, or any forged
or counterfeited stamp certificate or any impression of any forged
or counterfeited stamp certificate.
D.
Knowingly or willfully prepare, keep, sell, offer for sale or have
in his possession any forged or counterfeited stamp certificate.
[Ord. No. 1-79, 2/27/1979, § XI]
All taxes imposed by this Part not paid when due shall bear
interest thereon at the rate of 1/2 of 1% per month until paid.
[Ord. No. 1-79, 2/27/1979, § XII; as amended by
Ord. No. 11-11-2014, 11/11/2014]
1.
All taxes imposed by this Part, together with interest from the due
date, shall be recovered as other debts of like character are recovered.
2.
The tax imposed under Subsection 1 above 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"; provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Township, 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.
3.
Any tax imposed under Subsection 1 that is not paid by the date 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. No. 1-79, 2/27/1979, § XIII]
The tax imposed by this Part shall become a lien upon the lands,
tenements or hereditaments or any interest therein, lying, being and
situate wholly or in part within the boundaries of the Township of
Hemlock, which lands, tenements, hereditaments or interest therein
are described in or conveyed or transferred by the deed which is the
subject of the tax imposed, assessed and levied by this Part, said
lien to begin at the time when the tax under this Part is due and
payable, and said lien shall continue until discharged by payment
or in accordance with law. The Solicitor is authorized to file a municipal
or tax claim in the Court of Common Pleas of Columbia County in accordance
with the provisions of the Municipal Lien Act of the Commonwealth.
[Ord. No. 1-79, 2/27/1979, § XIV]
The Collector shall furnish to the Township of Hemlock a proper
bond in an amount to be fixed by the Board of Supervisors of the Township
of Hemlock, with such surety or sureties as it may approve conditioned
upon the effective and faithful performance of his duties as such
Collector.
[Ord. No. 1-79, 2/27/1979, § XV; as amended by
Ord. No. 11-11-2014, 11/11/2014]
Any person, firm or corporation who shall violate any provision
of this Part, upon conviction thereof in an action brought before
a magisterial district judge in the manner provided for the enforcement
of summary offenses under the Pennsylvania Rules of Criminal Procedure,
shall be sentenced to pay a fine of not more than $1,000 plus costs
and, in default of payment of said fine and costs, to a term of imprisonment
not to exceed 90 days. Each day that a violation of this Part continues
or each section of this Part which shall be found to have been violated
shall constitute a separate offense.
