[Adopted 12-13-2022 by Ord. No. 6-2022]
As used in this article, the following terms shall have the
meanings set forth below:
Any interest, fee(s), penalty(ies) or charge(s) assessed
and accruing in excess of the face amount of the real estate taxes
as stated in the real estate tax notice.
Either:
The date of transfer of ownership of real property; or
The date of transfer of ownership or the date a lease agreement
commences for the original location or relocation for manufactured
of a mobile homes or mobile homes on a parcel of land not owned by
the owner of the mobile or manufactured home(s). The term "qualifying
event" shall not include the renewal of a lease for an existing mobile
home which will remain in the same location.
Effective as of January 1, 2023, the Summit Hill Borough Tax Collector is hereby directed pursuant to Act 57 of 2022 to waive all additional charges for real estate taxes, provided the taxpayer strictly complies with the requirements of § 438-40 of this article.
The taxpayer shall:
A.
Submit a completed, signed and dated Request for Waiver of Additional
Charges to the Summit Hill Borough Tax Collector in possession of
the claim within 12 months of a qualifying event on the standard form
prescribed by the Commonwealth of Pennsylvania Department of Community
and Economic Development; and
B.
Attest that a notice regarding the applicable tax was not received;
and
C.
Provide the Summit Hill Borough Tax Collector in possession of the
claim with one of the following:
(1)
A copy of the deed showing the date of the 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 of the parcel of land on
which the mobile or manufactured home will be situated, and showing
the date the lease commenced; and
D.
Pay the face value amount of the tax notice for the real estate tax
with the waiver request.
The provisions of this article shall be severable, and if any
of the provisions hereof shall be held unconstitutional, void or otherwise
unenforceable, same such shall not affect the validity of any of the
remaining provisions of the within article.
All ordinances or parts of ordinances conflicting with any of
the provisions of this article are hereby repealed insofar as the
same affect this article.
This article shall become effective as of January 1, 2023.
