[Added by Res. No. 2022-22, 11/16/2022]
The Tax Collector of the Borough of Manor shall comply with
the provisions of Act 57 of 2022 and this part for tax years beginning
on or after January 1, 2023, in accordance with the terms of this
part.
[Added by Res. No. 2022-22, 11/16/2022]
The following words and phrases shall have the meanings given
to them within this part unless the context clearly indicates otherwise:
ADDITIONAL CHARGE
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.
QUALIFYING EVENT
1.
For the purposes of real property, the date of transfer of ownership.
2.
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.
TAX COLLECTOR
The elected tax collector for the Borough of Manor, Westmoreland
County, any authorized or designated delinquent tax collector, the
Westmoreland 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.
[Added by Res. No. 2022-22, 11/16/2022]
1. 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.