[Ord. 567, 1/5/1987]
This Part is enacted under the authority of the Local Tax Enabling
Act, 53 P.S. §6901 et seq., as amended.
[Ord. 567, 1/5/1987]
The following words, when used in this Part, shall have the
meanings ascribed to them in this Section, except in those instances
where the context indicates a different meaning:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated
enterprise owned or conducted by two or more persons.
CORPORATION
A corporation of joint-stock association organized under
the laws of this commonwealth, the United States or any other state,
territory or foreign country or dependency, including but not limited
to banking institutions.
DOCUMENT
Any deed, instrument or writing whereby any lands, tenements
or hereditaments within this Commonwealth, or any interest therein,
shall be quitclaimed, or otherwise conveyed to the grantee, purchaser
or any other person, but does not include wills; mortgages; transfers
between corporations operating housing projects pursuant to the Housing
and Redevelopment Assistance Law, 35 P.S. §1661 et seq., and the shareholders thereof; transfers between nonprofit industrial
development agencies and industrial corporations purchasing from them;
any transfer to nonprofit industrial development agencies; and transfers
between husband and wife; transfers between persons who were previously
husband and wife but who have since been divorced, provided that such
transfer is made within three months of the date of the granting of
the final decree in divorce, or the decree of equitable distribution
of marital property, whichever is later, and the property or interest
therein subject to such transfer was acquired by the husband and wife,
or husband or wife, prior to the granting of the final decree in divorce;
transfers between a parent and the child or the spouse of such a child
or between parent and trustee for the benefit of a child or the spouse
of such child; transfers between a grandparent and grandchild or the
spouse of such grandchild by and between a principal and straw party
for the purpose of placing a mortgage or ground rent upon the premises;
correctional deeds, without consideration; transfers to the United
States or the Commonwealth of Pennsylvania, or to any of their instrumentalities,
agencies or political subdivisions, by gift, dedication or deed in
lieu of condemnation, or deed of confirmation in connection with condemnation
proceedings, or reconveyance by the condemning body of the property
condemned to the owner of record at the time of condemnation, which
reconveyance is made within one year from the date of condemnation;
leases; a conveyance to a trustee under a recorded trust agreement
for the express purpose of holding title in trust as security for
a debt contracted at the time of the conveyance, under which the trustee
is not the lender and requiring the trustee to make reconveyance to
the grantor, borrower upon the repayment of the debt; or a transfer
by the owner of previously occupied residential premises to a builder
of new residential premises when such previously occupied residential
premises is taken in trade by such builder as part of the consideration
from the purchaser of a new previously unoccupied residential premises;
or any transfer from a purchase money mortgagor to the vendor holding
the purchase money mortgage, whether pursuant to a foreclosure or
in lieu thereof; or conveyances to municipalities, townships, school
districts and counties pursuant to the acquisition by municipalities,
townships, school districts and counties of tax delinquent properties
at sheriff’s sales or Tax Claim Bureau sales; or any transfer
between religious organizations or other bodies or persons holding
title to real property for a religious organization, if such real
estate is not being or has not been used by such transferor for commercial
purposes; or in any sheriff’s sale instituted by a mortgagee
in which the purchaser at said sheriffs sale is the mortgagee who
instituted said sale.
PERSON
Every natural person, association or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment
or both, the term “person,” as applied to associations,
shall mean the partners or members thereof and, as applied to corporations,
the officers thereof.
TRANSACTION
The making, executing, delivering, accepting or presenting
for recording of a document.
VALUE
In the case of any document’s granting, bargaining,
selling or otherwise conveying any land, tenement or hereditament,
or interest therein, the amount of the actual consideration therefore,
including liens or other encumbrances thereon and ground rents, or
a commensurate part of the liens or other encumbrances thereon and
ground rents where such liens or other encumbrances and ground rents
also encumber or are charged against other lands, tenements or hereditaments;
provided that, where such documents shall set forth a small or nominal
consideration, the “value” thereof shall be determined
from the price set forth in or actual consideration for the contract
sale or, in the case of a gift or any other document without consideration,
from the actual monetary worth of the property granted, bargained,
sold or otherwise conveyed, which, in either event, shall not be less
than the amount of the highest assessment of such lands, tenements
or hereditaments for local tax purposes.
[Ord. 567, 1/5/1987]
Every person who makes, executes, delivers, accepts or presents
for recording any document concerning real estate in the Borough of
Selinsgrove, Snyder County, Pennsylvania, or in whose behalf any such
document is made, executed, delivered, accepted or presented for recording
shall be subject to pay for and in respect to the transaction or any
part thereof, or for or in respect of the vellum parchment or paper
upon which such document is made or printed, a Borough tax at the
rate of 1% of the value of the property represented by such document,
which borough tax shall be payable at the time of making, execution,
delivery, acceptance or presenting for recording of such document.
[Ord. 567, 1/5/1987]
Where there is a transfer of a residential property by a licensed
real estate broker, which property was transferred to him within the
preceding year as part of the consideration for the purchase of other
residential property, a credit for the amount of the tax paid at the
time of the transfer to him shall be given to him toward the amount
of the tax due upon the transfer. If the tax due upon the transfer
from the licensed real estate broker is greater than the credit given
for the prior transfer, the difference shall be paid, and, if the
credit allowed is greater than the amount of the tax due, no refund
shall be allowed.
[Ord. 567, 1/5/1987]
The tax herein imposed shall be fully paid and have priority
out of the proceeds of any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or costs of the sale
and of the writ upon which the sale is made, except the claim for
the Pennsylvania Realty Transfer Tax, and the Sheriff or other officer
conducting said sale shall pay the tax herein imposed out of the first
moneys paid to him in connection therewith.
[Ord. 567, 1/5/1987]
The Recorder of Deeds shall be the collection agent pursuant
to Section 6 of the Act No. 113 of November 1, 1971, P.L 495, as amended,
16 P.S. §11011-6(c).
[Ord. 567, 1/5/1987]
Every document, when lodged with or presented to the Recorder
of Deeds of Snyder County for recording, shall set forth therein and
as part of such document the true, full and complete value thereof
or shall be accompanied by an affidavit executed by a responsible
person connected with the transaction, showing such connection and
setting forth the true, full and complete value thereof or the reason,
if any, why such document is not subject to tax under this Part. The
provisions of this Section shall not apply to any real estate transfers
which are exempt from taxation based on family relationship.
[Ord. 567, 1/5/1987; as amended by Ord. 825, 10/3/2016]
Any person, firm, corporation or unincorporated association
which shall violate the provisions of this Part, upon being found
liable therefor in a civil enforcement proceeding commenced by the
Borough, shall pay a judgment of not more than $600 plus all court
costs and reasonable attorney fees. No judgment shall commence or
be imposed, levied or payable until the date of the determination
of a violation by a magisterial district judge. If the defendant neither
pays nor timely appeals the judgment, the Borough may enforce the
judgment pursuant to the applicable rules of civil procedure. Each
day that a violation continues or each Section of this Part which
shall be found to have been violated shall constitute a separate violation.
[Ord. 567, 1/5/1987]
The Council of the Borough of Selinsgrove hereby adopts and
makes a part of this Part the Realty Transfer Tax Regulations of the
Department of Revenue of the Commonwealth of Pennsylvania, as amended.
[Ord. 567, 1/5/1987]
As evidence of the payment of the tax, a receipt, in a form
approved by the Borough, shall be stamped on the deed, instrument
or writing whereby the real property is transferred.
[Ord. 567, 1/5/1987]
Any tax imposed by this Part which is not paid when due shall
bear interest at the rate of 6% per annum until paid, plus a penalty
of ½% of the unpaid tax for each month or fraction thereof
during which the tax remains unpaid. Interest and penalties shall
be added to and collected with the tax. Whenever suit is brought for
the collection of any tax, the person liable therefore shall, in addition,
be liable for all costs of collecting such tax, with interest and
penalties.