[Adopted 10-11-2022 by Res. No. 7-2022]
For purposes of this article, the following terms shall have
the meanings given to them below:
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.
Unpaid Borough real estate taxes for which a tax notice is
sent on or after a qualifying event.
Either of the following:
For purposes of real property, the date of transfer of ownership;
or
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.
That form developed by the Department of Community and Economic
Development for purposes of requesting a waiver of additional charges
or such other written request form utilized or determined acceptable
by the Tax Collector for taxpayers to request a waiver of additional
charges.
A person duly elected or appointed to collect Borough real
estate taxes, the Borough delinquent real estate tax collector, an
employee, agent or assignee authorized to collect the Borough real
estate taxes, a purchaser of a claim for the tax, or any other person
authorized by law or contract to secure collection of, or take any
action 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.
The notice sent by the duly elected or appointed Borough
Tax Collector for the collection of current year Borough real estate
taxes, said notice being the notice provided for in Section 5511.6
of the Local Tax Collection Law, 72 P.S. §§ 5511.1
et seq.
The Borough Council of the Borough of Bradford Woods hereby
requires the Tax Collector to waive additional charges owed for a
claim relating to tax years 2023 and thereafter, where a taxpayer
does all of the following:
A.
Within 12 months of a qualifying event, provides the Tax Collector
in possession of the claim with a request for waiver of additional
charges owed for the claim;
B.
Attests that the tax notice issued for the claim was not received
by the taxpayer;
C.
Provides the Tax Collector in possession of the claim with one of
the following:
(1)
A copy of the deed showing the date on which ownership of the real
property at issue was transferred; or
(2)
A copy of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate, which shows the date the
title to the mobile or manufactured home was issued, 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.
D.
Pays the full face value amount of the claim at the time the taxpayer
provides the request for waiver of additional charges to the Tax Collector.
