[Ord. No. 792, 11/15/2022]
A QUALIFYING EVENT
Shall mean:
A. 
For the purposes of real property, the date of transfer of ownership of the property.
B. 
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.
ADDITIONAL CHARGE
Shall mean any interest, fee, penalty, or charge accruing to and in excess of the face amount of the real estate tax as provided in the municipality's real estate tax notice.
TAX COLLECTOR
Shall mean the Borough's Tax Collector.
WAIVER REQUEST
Shall mean a form created by the Department of Community and Economic Development, by which a taxpayer must request a waiver of additional charges. The form shall include a space for attestation by the taxpayer.
[Ord. No. 792, 11/15/2022]
1. 
The Borough's Tax Collector shall waive additional charges for real estate taxes, if a taxpayer does all of the following:
A. 
Provides a waiver request of additional charges to the Tax Collector in possession of the claim within 12 months of a qualifying event;
B. 
Attests that they never received a real estate tax notice;
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 of the tax notice for the real estate tax with the waiver request.
[Ord. No. 792, 11/15/2022]
A taxpayer who is granted a waiver and has paid real estate tax as described herein shall not be subject to an action at law or in equity for an additional charge, and any existing claim(s) or lien filed for an additional charge shall be deemed satisfied.