[Adopted 11-2-2022 by Res. No. 22-17]
The Board of Supervisors ("Board") does hereby authorize the
Township to adopt the Act 57 changes as set forth in the Local Tax
Collection Law (LTCL).[1]
[1]
Editor's Note: See 72 P.S. § 5511.1.
The Board hereby authorizes and requires a Tax Collector to
waive additional charges for real estate taxes beginning in the first
tax year after the effective date of this article if the taxpayer
does all of the following:
A.
Provides a waiver request of additional charges to the Tax Collector
in possession of the claim within 12 months of a qualifying event;
B.
Attests that a notice was not received;
C.
Provides the Tax Collector in possession of the claim with one of
the following:
(1)
A copy of the deed showing the date of real property transfer; or
(2)
A copy of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate showing the date of issuance
or a copy of an executed lease agreement between the owner of a mobile
or manufactured home and the owner of a parcel of land on which the
mobile or manufactured home will be situated showing the date the
lease commences; and
D.
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
The Board authorizes and directs the Township to develop and
make available to each a form by which a taxpayer may request a waiver
of additional charges under this article, which shall include a space
for attestation by the taxpayer. In the event the County of Bucks
enacts an ordinance or resolution adopting changes pursuant Act 57
of 2022, and develops a form satisfying these requirements, the Township
administration shall not be required to comply with this section.
Furthermore, in the event that the Pennsylvania Department of Community
and Economic Development develop a form satisfying the requirements
for the form prescribed under the Act, the Township administration
shall not be required to comply with this section.
A taxpayer granted a waiver and paying real estate taxes provided
in this article shall not be subject to an action at law or in equity
for an additional charge, and any claim existing or lien filed for
an additional charge shall be deemed satisfied.
A Tax Collector that accepts a waiver and payment in good faith
in accordance with this article shall not be personally liable for
any amount due or arising from the real estate tax that is the subject
in the waiver.
As used in this article, the following words and phrases shall
have the meanings given to them in this section unless the context
clearly indicates otherwise:
Any interest, fee, penalty or charge accruing to and in excess
of the face amount of the real estate tax as provided in the real
estate tax notice.
For purposes of real property, the date of transfer of ownership.
For purposes of manufactured or mobile homes, the date of transfer
of ownership or the date a lease agreement commences for the original
location or relocation of a mobile or manufactured home on a parcel
of land not owned by the owner of the mobile or manufactured home.
The term does not include the renewal of a lease for the same location.
A tax collector as defined in Section 2 of the LTCL, 72 P.S.
§ 5511.2, a delinquent tax collector as provided in Section
26.1 of the LTCL, 72 P.S. § 5511.26a, the Tax Claim Bureau
or an alternative collector of taxes as provided in the Act of July
7, 1947 (P.L. 1368, No. 542), known as the "Real Estate Tax Sale Law,"[1] an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against, the person or property of the taxpayer for
the real estate tax or amounts, liens or claims derived from the real
estate tax.
[1]
Editor's Note: See 72 P.S. § 5860.101 et seq.
The prior actions of the Board of Supervisors, and its officers,
the Township administration and employees, or authorized agents of
the Township in furtherance of the foregoing resolutions are hereby
authorized, ratified and confirmed.
Any and all prior inconsistent resolutions or parts of resolutions
are hereby repealed by adoption of this article.
If any section, subsection, sentence, clause or phrase of this
article is, for any reason, held to be invalid or unconstitutional,
such decision shall not affect the validity of the remaining portions
of this article.
This article shall be effective immediately.
