[Ord. 6913, passed 4-9-1987]
A realty transfer tax for general revenue purposes is hereby
imposed upon the transfer of real estate or interest in real estate
situated within the City of New Castle, Pennsylvania, regardless of
where the documents making the transfer are made, executed or delivered,
or where the actual settlements on such transfer took place as authorized
by Article XI-D, "Local Real Estate Transfer Tax," 72 P.S. § 8101-D
et seq.
[Ord. 6913, passed 4-9-1987]
(a)
CITY — The City of New Castle, Lawrence County, Pennsylvania.
(b)
The following words, when used in this article, shall have the meaning
and meanings as set forth in Section 1101-C and 1102-C.5 of the "Local
Real Estate Transfer Tax" Act (72. P.S. 8101-C and 8102-C.5), and
as amended from time to time, together with such additional definitions
as may be hereinafter added to Section 1101-C, all of which are incorporated
into and made a part of this article; such words being "association,"
"corporation," "document," "family," "farm corporation," "members
of the same family," "person," "real estate," "real estate company,"
"title to real estate," "transaction," "value," and "acquired company."
(c)
RECORDER OF DEEDS — The Recorder of Deeds of Lawrence County,
Pennsylvania.
[Ord. 6913, passed 4-9-1987; Ord. 7856, passed 1-10-2008]
(a)
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, a tax
at the rate of 1% of the value of the real estate represented by such
document, which tax shall be payable at the earlier of the time the
document is presented for recording or within 30 days of acceptance
of such document or within 30 days of becoming an acquired company.
(b)
The payment of the tax imposed herein shall be evidenced by the affixing
of an official stamp or writing by the Recorder whereon the date of
the payment of the tax, amount of the tax and the signature of the
collecting agent shall be set forth.
(c)
It is the intent of this article that the entire burden of the tax
imposed herein on a person or transfer shall not exceed the limitations
prescribed in the Local Tax Enabling Act, Act of December 31, 1965,
P.L. 1257, 53 P.S. § 6901 et seq., so that if any other
political subdivision shall impose or hereafter shall impose such
tax on the same person or transfer then the tax levied by the City
of New Castle under the authority of that Act shall during the time
of duplication of the tax exists, except as hereinafter otherwise
provided, be one-half of the rate of such one-half rate shall become
effective without any action on the part of the City, provided, however,
that the City and any other political subdivision which impose such
tax on the same person or transfer may agree that, instead of limiting
their respective rates to one-half of the rate herein provided, they
shall impose respectively different rates, the total of which shall
not exceed the maximum rate permitted under the Local Tax Enabling
Act.
(d)
If for any reason the tax is not paid when due, the tax 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 Section 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. 6913, passed 4-9-1987]
The United States, the Commonwealth, or any of their instrumentalities,
agencies or political subdivisions shall be exempt from payment of
the tax imposed by this article. The exemption of such governmental
bodies shall not, however, relieve any other party to a transaction
from liability for the tax.
[Ord. 6913, passed 4-9-1987]
The tax imposed by Section 349.03 shall not be imposed upon any of the excluded transactions as set forth in Section 1102-C.3 (72. P.S. 8102-C.3) of the Local Real Estate Transfer Tax Act, as amended, from time to time; which provisions are incorporated into and made a part of this article.
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. A copy of the Pennsylvania Realty Transfer
Tax Statement of Value may be submitted for this purpose. 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 article.
[Ord. 6913, passed 4-9-1987]
Except as otherwise provided in Section 349.05, documents which make, confirm or evidence any transfer or demise 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 article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
[Ord. 6913, passed 4-9-1987]
Credits against tax shall be granted under the terms of this
article and those situations as set forth in Section 1103-C (72 P.S.
8103-C) of the Local Real Estate Transfer Tax Act, as amended, from
time to time; which credits against tax are incorporated into and
made a part of this article.
[Ord. 6913, passed 4-9-1987]
In determining the term of a lease, it shall be presumed that
a right or option to renew or extend a lease shall be exercised if
the rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
[Ord. 6913, passed 4-9-1987]
The tax herein imposed 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 costs of the sale
and of the writ upon which the sale is made except the State realty
transfer tax, and the sheriff, or other officer, conducting such sale,
shall pay the tax herein imposed out of the first moneys 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. 6913, passed 4-9-1987]
(a)
As provided in 16 P.S. § 11011-6, as amended by Act of
July 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be the
collection agent for the local realty transfer tax, including any
amount payable to the City based on a redetermination of the amount
of tax due by the Commonwealth of Pennsylvania of the Pennsylvania
realty transfer tax, without compensation from the City.
(b)
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the Recorder shall
not accept for recording such a deed unless it is accompanied by a
statement of value showing what taxes are due each municipality.
(c)
On or before the tenth of each month, the Recorder shall pay over
to the City all local realty transfer taxes collected, less 2% for
use of the county, together with a report containing the information
as is required by the Commonwealth of Pennsylvania in reporting collections
of the Pennsylvania realty transfer tax. The 2% commission shall be
paid to the county.
(d)
Upon the redetermination of the amount of realty transfer tax due
by the Commonwealth of Pennsylvania, the Recorder shall re-record
the deed or record the additional realty transfer tax form only when
both the State and local amounts and a re-recording or recording fee
has been tendered.
[Ord. 6913, passed 4-9-1987]
Every document lodged with or presented to the Recorder of Deeds
for recording, shall set forth therein and as a 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 for the true,
full and complete value thereof or the reason, if any, why such document
is not subject to tax under this article. A copy of the Pennsylvania
Realty Transfer Tax Statement of Value may be submitted for this purpose.
The provisions of this section shall not apply to any excludable real
estate transfers which are exempt from taxation based on family relationship.
Other documents presented for the affixation of stamps shall be accompanied
by a certified copy of the document and 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 article.
[Ord. 6913, passed 4-9-1987]
(a)
If any part of any underpayment of tax imposed by this article is
due to fraud, there shall be added to the tax an amount equal to 50%
of the underpayment.
(b)
In the case of failure to record a declaration required under this
article on the date prescribed therefor, unless it is shown that such
failure is due to reasonable cause, there shall be added to the tax
5% of the amount of such tax if the failure is for not more than one
month, with an additional 5% for each additional month or fraction
thereof during which such failure continues, not exceeding 50% in
the aggregate.
[Ord. 6913, passed 4-9-1987]
The tax imposed by this article shall become a lien upon the
lands, tenements, or hereditaments, or any interest therein, lying,
being situated, wholly or in part within the boundaries of the City,
which lands, tenements, hereditaments or interest therein, are described
in or conveyed by or transferred by the deed which is the subject
of the tax imposed, assessed and levied by this article, such lien
to begin at the time when the tax under this article is due and payable,
and continue until discharge by payment, or in accordance with the
law, and the Solicitor is authorized to file a municipal or tax claim
in the Court of Common Pleas of Lawrence County, in accordance with
the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S.
§ 7101 et seq., its supplements and amendments.
[Ord. 7856, passed 1-10-2008]
(a)
All taxes imposed by this article together with the interest and
penalties prescribed herein, shall be recoverable as other debts of
like character are recovered.
(b)
The tax imposed herein 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 City
of New Castle, Pennsylvania, pursuant to Section 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.
[Ord. 6913, passed 4-9-1987]
The Council of the City of New Castle is charged with the enforcement
and collection of the tax and is empowered to promulgate and enforce
reasonable regulations for enforcement and collection of the tax.
The regulations which have been promulgated by the Pennsylvania Department
of Revenue under 72 P.S. § 8801-C et seq. are incorporated
into and made a part of this article.
[Ord. 6913, passed 4-9-1987]
Should any section, subsection, sentence, clause or phrase of
this article be declared invalid by a court of competent jurisdiction,
such decision shall not affect the validity of this article in its
entirety or of any part thereof other than that declared to be invalid.
[Ord. 6913, passed 4-9-1987]
No person shall:
(a)
Accept or present for recording or cause to be accepted or presented
for recording, any document without the full amount of the realty
transfer tax thereon being due the City being duly paid; or
(b)
Willfully remove or alter the cancellation marks or any documentary
stamp or restore any such documentary stamp with intent to use or
cause the same to be used after it has already been used, or knowingly
buy, sell, offer for sale or give away any such altered or restored
stamp to any person for use, or knowingly use the same; or
(c)
Make a false statement of value or declaration of acquisition when
he does not believe the statement or declaration to be true; or
(d)
Fail to pay an equivalent additional local realty transfer tax to
the City upon a final determination by the Department of Revenue of
the Commonwealth of Pennsylvania that additional tax is due as set
forth under Section 1111-C (72 P.S. 8111-C, et seq.), of the Local
Real Estate Transfer Tax Act.
[Ord. 6913, passed 4-9-1987]
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed.
[Ord. 6913, passed 4-9-1987]
This article shall become effective 10 days after its enactment.
Whoever violates any provision of this article shall be punished as provided in Section 101.99 of the Administrative Code.
