[Res. No. 2022-29, 12/12/2022]
As provided in Section 7 of the Local Tax Collection Law, 72 P.S. § 5511.7, except as set forth in § 24-702, Subsection 1, of this Part, failure to receive notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.
[Res. No. 2022-29, 12/12/2022]
1.
Waiver
of additional charges pursuant to the Act of July 11, 2022, P.L. 701,
No. 57:
A.
Pursuant
to the Act of July 11, 2022, P.L. 701, No. 57, the Tax Collector shall
waive additional charges for real estate taxes beginning in the first
tax year after the effective date of the Act of July 11, 2022, P.L.
701, No. 57, if the taxpayer does all of the following:
(1)
Provides a waiver request of additional charges to the tax collector
in possession of the claim within 12 months of a qualifying event;
(2)
Attests that a notice was not received;
(3)
Provides the Tax Collector in possession of the claim with one
of the following:
(a)
A copy of the deed showing the date of real property transfer;
or
(b)
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
(4)
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
B.
Requests for waiver of additional charges pursuant to this section
shall be made on a form provided by the Pennsylvania Department of
Community and Economic Development, available upon request from the
Borough, which form shall include a space for attestation by the taxpayer.
C.
A taxpayer granted a waiver and paying real estate tax as provided
in this section shall not be subject to an action at law or in equity
for an additional charge, and any claim existing or lien filed for
an additional charge shall be deemed satisfied.
D.
A Tax Collector that accepts a waiver and payment in good faith in
accordance with this section shall not be personally liable for any
amount due or arising from the real estate tax that is the subject
in the waiver.
[Res. No. 2022-29, 12/12/2022]
1.
ADDITIONAL CHARGE
QUALIFYING EVENT
A.
B.
TAX COLLECTION
As used
in this part, the following words and phrases shall have the meanings
given to them in this section 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 purposes of real property, the date of transfer of ownership.
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.
A Tax Collector as defined in Section 2 of the Local Tax
Collection Law, 72 P.S. § 5511.2, a Delinquent Tax Collector
as provided in Section 26.1 of the Local Tax Collection Law, 72 P.S.
§ 5511.26a, the Tax Claim Bureau or an alternative collector
of taxes as provided in the Real Estate Tax Sale Law, 72 P.S. § 5860.101
et seq., 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.
