[Res. No. 2430, 12/5/2022]
The following words and phrases shall have the meanings given
to them within this resolution 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 Ross Township, Allegheny County,
Pennsylvania 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.
[Res. No. 2430, 12/5/2022]
1.
The Tax Collector shall, for tax years beginning on or after January
1, 2023, grant a request to waive additional charges for real estate
taxes if the taxpayer does all the following:
A.
Provides a waiver request from 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 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 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.
