[Adopted 1-3-1974 by Ord.
No. 1045 (Ch. 62, Art. V, of the 1966 Code)]
A tax is hereby imposed, levied and assessed for general revenue
purposes on each and every transfer of real property, or on any interest
in real property, situate in Clearfield Borough, Clearfield County,
Pennsylvania, at the rate of 1% of the value, selling price or consideration
of such real property or interest in real property transferred. This
tax shall apply regardless of where the instruments making the transfer
are made, executed or delivered or where the actual settlements on
such transfers take place.
The tax imposed by this article shall be paid by the transferor
or transferors, grantor or grantors, prior to the delivery of the
deed or instrument transferring the real property, or of any interest
in real property. The transferee or transferees, if the tax is not
paid by the transferor or transferors prior to the delivery of the
deed or instrument of conveyance of the real property, or of any interest
in real property, shall remain liable for any unpaid realty transfer
taxes imposed by virtue of this article.
The tax levied, imposed and assessed by this article shall be
and remain a lien on the real property, or of any interest in real
property, transferred until such tax is paid.
All taxes imposed by this article which are not paid when due
and payable shall bear interest thereon at the rate of 1/2 of 1% per
month until paid, and may be recovered and collected in an action
brought in the name of the Clearfield Borough, as other obligations
of like nature are collected.
The payment of the tax levied and assessed by this article shall
be evidenced by a stamped impression affixed to the deed or instrument
of transfer, or by a notation on the deed or instrument of transfer
by the collector of the tax, indicating that the tax has been paid.
A.
The Recorder of Deeds of Clearfield County, Pennsylvania, is hereby
designated as collector of the tax hereby imposed, and such Recorder
of Deeds shall make appropriate notations on all deeds or instruments
indicating payment of this tax when such is paid. Likewise, said Recorder
of Deeds shall account for and pay the tax collected, less collection
fees allowed, to the Borough Treasurer each and every month. The compensation
of the Recorder of Deeds of Clearfield County for collecting said
tax and services incidental thereto is hereby fixed at 2% of the amount
of tax collected. The Recorder of Deeds of Clearfield County, as collector
of said tax, shall post bond in an amount to be set by the Borough
Council from time to time, and the premium of such bond shall be paid
by Clearfield Borough.
B.
The Borough Council of Clearfield Borough may from time to time designate
another person, firm or corporation to collect said tax and may revise,
alter and change the fee paid to the collector.
Every deed or instrument transferring real property, or any
interest in real property, in Clearfield Borough, Clearfield County,
Pennsylvania, shall state the actual consideration or selling price
of the real property or interest in real property thereby transferred,
or shall be accompanied by an affidavit of the transferor or his agent
or by an affidavit of the transferee or his agent setting forth the
selling price thereof. For purposes of determining whether or not
a lien to Clearfield Borough, Clearfield County, Pennsylvania, exists
for unpaid taxes, the selling price or consideration set forth in
the deed or in the accompanying affidavit shall be conclusive of the
real selling price. If the transfer is a transaction that is not subject
to the tax hereby imposed, such fact shall be disclosed in the instrument
or in an affidavit.
This article shall not apply to any transfer of real property,
or any interest in real property, exempted and excepted from taxation
by Item (1) Section 2 of the Local Tax Enabling Act of the Commonwealth
of Pennsylvania, known as Act No. 511, approved December 31, 1965[1]; further this article shall not be deemed, construed or
interpreted to impose, levy and assess a tax that Clearfield Borough,
Clearfield County, Pennsylvania, may not lawfully impose, levy and
assess.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. For exemptions,
see now 72 P.S. § 8102-C.3
The provisions of this article are severable, and if any section
or portion thereof shall be held illegal, invalid or unconstitutional,
such decision shall not affect or impair the remaining provisions
of this article. The intent of the Borough Council of Clearfield Borough
is that this article would have been adopted if such illegal, invalid
or unconstitutional section, or part thereof, had not been included
therein.
This article shall be effective on July 1, 1974, at 12:01 a.m.,
and shall apply to all transfers of real property or interest in real
property, thereafter.
This article is enacted pursuant to the Local Tax Enabling Act,
also known as Act No. 511 approved December 31, 1965,[1] and any supplements or amendments thereto.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
This article shall be effective on July 1, 1974, and shall remain
effective on a calendar-year basis and shall remain in effect unless
the rate of tax is substantially changed.
Any person, firm or corporation who shall neglect or refuse
to comply with any of the terms or provisions of this article, or
of any regulations or requirements pursuant thereto and authorized
thereby, in addition to the other penalties provided by law, upon
conviction before a Magisterial District Judge or other proper official,
shall be sentenced to pay a fine not exceeding $300 and costs of prosecution
for each such offense, or to undergo imprisonment for not more than
30 days for the nonpayment of such fine and costs.
Should an instrument or deed transfer a tract of real property,
or any interest in real property, located partly in Clearfield Borough
and partly in another adjacent municipality, the value of the portion
in Clearfield Borough shall determine the tax imposed by this article.
All ordinances or parts of ordinances inconsistent herewith
are hereby repealed.
