As used in this Part II, Chapter
490, Article
IX, the following words and phrases shall have the meanings given to them in this section unless the context clearly indicates otherwise:
ADDITIONAL CHARGE
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.
QUALIFYING EVENT
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.
TAX COLLECTOR
A tax collector as defined in Section 2 of the Local Tax
Collection Law, 72 P.S. § 5511.2, a delinquent tax collector
as provided in Section 26a of the Local Tax Collection Law, 72 P.S.
§ 5511.26a, the Tax Claim Bureau or an alternative collector
of taxes as provided in the Real Estate Tax Sale Law, 72 P.S. § 5860.101
et seq., 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.
As provided in Section 7 of the Local Tax Collection Law, 72 P.S. § 5511.7, except as set forth in §
490-61 of this Part II, Chapter
490, Article
IX, failure to receive notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.
Any and all other ordinances or parts of ordinances in violation
or in conflict with the terms, conditions and provisions of this article
are hereby repealed to the extent of such irreconcilable conflict.
The terms, conditions and provisions of this ordinance are hereby
declared to be severable, and, should any portion, part or provision
of this article be found by a court of competent jurisdiction to be
invalid, nonenforceable or unconstitutional, the Council hereby declares
its intent that the ordinance shall have been enacted without regard
to the invalid, nonenforceable, or unconstitutional portion, part
or provision of this article.
This article shall become effective at the earliest time permitted
under Pennsylvania law.