[Res. No. 2022-84, 12/1/2022]
The Tax Collector of Lower Macungie Township shall waive additional
charges for real estate taxes beginning with tax year 2023 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, defined to mean:
A. The
date of transfer of ownership of real property; and
B. 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.
2. Attests
that a notice was not received.
3. Taxpayer
shall use the standardized form developed by the Pennsylvania Department
of Community and Economic Development for purposes of submitting the
waiver request and attestation.
4. 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.
5. Pays the
face amount of the tax notice for the real estate tax with the waiver
request.
[Res. No. 2022-84, 12/1/2022]
A Tax Collector who in good faith accepts a waiver request and
full payment of the face amount on the real estate bill shall not
be personally liable for any amount due or arising from the real estate
tax that is the subject of the waiver request.
[Res. No. 2022-84, 12/1/2022]
A taxpayer granted a waiver and paying real estate tax as provided
herein 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.
[Res. No. 2022-84, 12/1/2022]
This resolution shall become effective beginning July 1, 2023,
or the date on which the Township's 2023 real estate tax notices are
issued, if earlier.