[Adopted 11-9-2022 by Res. No. 2022-27]
The Board hereby directs the tax collector responsible for collecting all ad valorem real estate taxes for properties located within the Township, including, without limitation, any delinquent tax collector or the Tax Claim Bureau of York County, Pennsylvania (collectively the "tax collector") to waive additional charges for real estate taxes incurred as of the 2023 tax year, provided that the taxpayer requesting such waiver complies with the provisions herein. "Additional charges" shall mean any interest, fee, penalty, or charge accruing to and in excess of the face amount of the real estate tax as set forth in the notice of the same.
The waiver request shall be made in writing and shall be on a form developed and made available to the Township by the Pennsylvania Department of Community and Economic Development. The request shall include an attestation by the taxpayer that no real estate tax notice was received. The request shall be signed by the taxpayer.
A. 
In the case of real property, any waiver request must be submitted to the Tax Collector in possession of the claim within 12 months of the taxpayer acquiring ownership of the property in question.
B. 
In the case of a mobile or manufactured home, any waiver request must be submitted to the Tax Collector in possession of the claim within 12 months of: the taxpayer acquiring ownership of the mobile or manufactured home in question; or the date a lease agreement commences for the original location or relocation of a mobile or manufactured home on a parcel of real estate not owned by the owner of such mobile or manufactured home.
In addition to the waiver request, the taxpayer shall also submit to the Tax Collector in possession of the claim one of the following:
A. 
In the case of real property, a copy of the deed showing the date of real property transfer to the taxpayer; or
B. 
In the case of a mobile or manufactured home:
(1) 
A copy of the title, showing the date of issuance, following the acquisition of such mobile or manufactured home subject to taxation as real estate; or
(2) 
A copy of an executed lease agreement, showing the date the lease commences, 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.
The taxpayer shall submit payment for the face value of the ad valorem real estate taxes, as set forth in the notice, at the time the taxpayer submits the waiver request to the Tax Collector in possession of the claim. The Tax Collector in possession of the claim is hereby directed to deny any waiver request received that is not accompanied by payment in full of the face value of the ad valorem real estate taxes.