[Adopted 10-10-2022 by Res. No. 13-2022]
The following words and phrases shall have the meanings given
to them within this article unless the context clearly indicates otherwise:
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.
For the purposes of real property, the date of transfer of ownership.
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.
The elected tax collector for Robinson Township, Washington
County, any authorized or designated delinquent tax collector, the
Washington County 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.
The Tax Collector shall, for tax years beginning on and after
January 1, 2023, grant a request to waive additional charges for real
estate taxes if the taxpayer does all of the following:
A.
Provides
a waiver request of additional charges, on a form provided by the
state Department of Community and Economic Development, to the Tax
Collector in possession of the claim within 12 months of a qualifying
event;
B.
Attests
that a tax notice was not received; and
C.
Provides
the Tax Collector in possession of the claim with one of the following:
(1)
A
copy of the deed showing the date of 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 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; and
D.
Pays the
face value amount of the tax notice for the real estate tax with the
waiver request.
