As used in this article, the following terms shall have the
meanings set forth below:
ADDITIONAL CHARGES
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.
QUALIFYING EVENT
Either:
A.
The date of transfer of ownership of real property; or
B.
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 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the provisions of this article are hereby repealed insofar as the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.