For the purposes of this article, the following terms shall
have the meanings set forth herein, unless context clearly indicates
otherwise:
ADDITIONAL CHARGE
Any interest, fee, penalty, or charge accruing to and in
excess of the fact amount of the real estate tax as provided in the
real estate tax notice.
QUALIFYING EVENT
A.
For the purposes of real property, the date of transfer of ownership.
B.
For 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 manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
TAX COLLECTOR
The elected or appointed tax collector for the Borough of
Franklin Park, any authorized or designated delinquent tax collector,
tax claim bureau, or any alternative collector of taxes as provided
for in the Act of July 7, 1947 (P.L. 1368, No. 542), known as the
"Real Estate Tax Sale Law," 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.