[Ord. 1-85, 6/11/1985]
This tax shall be known and may be cited as "The Borough of Jonestown Realty Transfer Stamp Tax".
[Ord. 1-85, June 11, 1985]
The following words and phrases, when used in this Part shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.
The tax imposed, assessed and levied by this Part 3.
The duly elected Recorder of Deeds of Lebanon County, Pennsylvania.
Any act, settlement, proceeding or process whereby the legal titles to any lands, tenements or hereditaments or other real property, or any real property, or any real interest therein, situate wholly or in part within the boundaries of the Borough of Jonestown, shall by deed or other instrument of conveyance, be granted, bargained, sold, transferred, conveyed, assigned or otherwise vested in the grantees, purchaser, or any other person, except that the passing of any interest in real property to another person shall not be a transaction or transfer taxable under this Act where the conveyance falls within any of the following categories:
A transfer by lease, agreement of sale, mortgage, or testamentary writing;
A transfer by the owner of previously occupied residential premises to a builder or new residential premises when such, previously occupied residential premises is taken in trade by such builder as part of the consideration from the purchaser of a new previously unoccupied single family residential premises;
A transfer between corporations operating housing projects pursuant to the Housing and Redevelopment Assistance Law and the Shareholders thereof;
A transfer between non-profit industrial development agencies and industrial corporations purchasing from them, or a transfer to non-profit industrial development agencies;
A transfer between husband and wife;
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 the husband or wife, prior to the granting of the final decree in divorce;
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;
A transfer by and between, a principal and "straw" party for the purpose of placing a mortgage or ground rent upon the premises;
A correctional deed without consideration;
A transfer to the United States, 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;
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 on the debt;
On a privilege, transaction, subject, occupation or personal property which is now or does hereafter become subject to a State tax or license fee;
Where the interest passes to or from a corporation, association, fund or foundation, or other entity, organized exclusively for charitable, religious, educational or public purposes, now or hereafter specifically exempt from taxation;
Where the passing of the interest is a transfer taxed by the Commonwealth of Pennsylvania under the Inheritance and Estate Tax Act of 1961, as amended and supplemented;
Such other exemptions as provided under "The Realty Transfer Tax Regulations of 1967", as amended.
In the case of any transaction or transfer, "value" shall be the amount of the actual consideration therefor, including liens or other encumbrances thereon and ground rents, or a commensurate part of the liens or other encumbrances thereon and ground rents where such liens or other encumbrances and ground rents also encumber or are charged against other lands, tenements or hereditaments; provided, that where the deed of conveyance or instrument in writing 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 of sale, or, in the case of a gift, or any other transfer without consideration, from the actual monetary worth of the property granted, bargained, sold or otherwise conveyed, which, in either event, shall be no less than the amount of the highest assessment of such lands, tenements, or hereditaments for local tax purposes.
Throughout this Part, the singular shall include the plural, and the masculine shall include the feminine and neuter. |
[Ord. 1-85, 6/11/1985]
On and after the effective date of this Part, a tax for general revenue purposes at the rate of $0.50 on every $100 of the total value, or fraction thereof, is hereby imposed, assessed and levied on every transaction or transfer whereby any lands, tenements or hereditaments or any interest therein, lying, being and situate, wholly or in part, within the boundaries of the Borough of Jonestown, Lebanon County, Pennsylvania, shall be granted, bargained, sold, transferred, conveyed, assigned, or otherwise vested in the grantee, purchaser, or any other person with the exception of those conveyances specifically exempted from the definition of transaction or transfer, as set forth herein.
[Ord. 1-85, 6/11/1985]
1.
The tax levied by this Part shall become payable upon each transfer of title at the time of the making, executing, delivering, accepting, or presenting for recording of any deed or instrument in writing and without regard to the place of such making, executing, delivering or accepting.
2.
In case of any land, tenement, hereditaments or interest therein partly within and partly without the boundaries of the Borough of Jonestown, the tax imposed by this Part shall be computed only on the consideration paid for or attributable to that portion lying within the boundaries of the Borough of Jonestown.
3.
The tax hereby imposed, assessed and levied shall apply to or be imposed, assessed and levied upon all transactions or transfers arising out of agreements or contracts to sell or any other arrangements made and entered into by the parties thereto, both prior to and after the date of the adoption of this Part.
4.
The tax hereby imposed, assessed and levied shall apply to or be imposed, assessed and levied upon all transactions or transfers where there are no agreements or contracts to sell, or no other arrangements have been made and entered into by the parties thereto.
5.
The tax hereby imposed, assessed and levied, shall be due and payable and shall be paid, for and in respect to the transaction or transfer or any thereof, by every person who makes, executes, delivers, accepts or presents for recording any deed or other instrument of conveyance evidencing a transaction or transfer and every person in whose behalf any such deed or instrument of conveyance is made, executed, delivered, accepted or presented for recording.
[Ord. 1-85, 6/11/1985]
The Borough Council of the Borough of Jonestown, in order to provide uniformity in administration and enforcement of this Part, shall, when necessary, adopt by proper amendment to this Part, such rules and regulations exempting therefrom those certain enumerated transactions, in conformity with the rules and regulations promulgated by the Commonwealth of Pennsylvania. Such rules and regulations and any amendments and supplements, thereto, when adopted, shall be deemed a part of this Part, as if set forth fully and at length herein.
[Ord. 1-85, 6/11/1985]
The payment of the tax imposed, assessed and levied by this Part shall be evidenced by a rubber documentary stamp affixed to every deed, document, instrument or writing by which a transaction or transfer taxable under this Part is effected. The Tax Collector may prescribe other methods of affixing a documentary stamp as he may deem expedient.
The tax hereby imposed, assessed and levied shall be paid to the Tax Collector or such persons as are duly appointed by him and authorized to act as his agent for collection of the tax.
[Ord. 1-85, 6/11/1985]
The Tax Collector is hereby charged with the collection of this tax and the enforcement of the provisions of this Part and is hereby authorized and empowered, with the approval of the Borough Council of the Borough of Jonestown, to prescribe, adopt, promulgate and enforce the rules and regulations relating to the following:
1.
The method and means to be used in affixing or cancelling the rubber documentary stamp in substitution for, or in addition, to, the methods and means provided in this Part.
2.
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Part, except such matters as may be non-delegable responsibilities of the Borough Council.
3.
To deduct a 2% commission on all taxes collected which is payable to the County of Lebanon.
4.
The tax Collector shall pay to the Borough of Jonestown, monthly, all taxes collected the previous month, less the commission authorized herein. In addition, the tax collector shall submit a written report with the payment of the taxes.
[Ord. 1-85, 6/11/1985]
Every deed relating to any transaction and transfer taxable under this Part, when lodged with, or presented to, any Recorder of Deeds 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 either a certificate from a title company, or by an affidavit, executed by a responsible person connected with the said transaction and transfer, showing such connection, and setting forth the true, full, complete and actual value thereof.
[Ord. 1-85, 6/11/1985]
1.
If for any reason, the tax is not paid when due, as set forth herein, interest at the rate of 6% per annum on the amount of said tax shall be added and collected.
2.
A penalty of one-half of one percent (1/2%) of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected.
3.
Where suit is brought for the recovery of any such tax, the person liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.
4.
The tax imposed, assessed and levied upon the grant, bargain, sale, transfer, conveyance, assignment or other vesting by any transaction and transfer, of any lands, tenement or hereditaments or any interest therein, shall, when due and unpaid, together with interest and the penalty as set forth herein shall be and become a lien upon such lands, tenements, or hereditaments, or any interest therein, lying, being and situate, wholly or in part, within the boundaries of the Borough of Jonestown, which lands, tenements, or hereditaments or interest therein, are described in, or conveyed, or transferred by 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 continue until discharged by payment, or in accordance with the law, and the Solicitor for the Borough of Jonestown is hereby authorized and empowered to file a Municipal Tax Claim in the Court of Common Pleas of Lebanon County, Pennsylvania, in accordance with the laws of the Commonwealth of Pennsylvania.