[Adopted 11-3-1970 by Ord. No. 16]
The short title of this article shall be the "Real Estate Transfer Tax Ordinance of 1970 of the Township of Chestnuthill."
The following words, when used in this article, shall have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated enterprise owned or conducted by two or more persons.
COLLECTOR
Such person, firm or corporation as shall be designated from time to time by the Supervisors of Chestnuthill Township.
CORPORATION
A corporation or 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.
DOCUMENTS
The instrument whereby a transfer is effected.
PERSON
Every natural person, association or corporation. Whenever used in any clause prescribing and imposing a fine and 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.
TOWNSHIP
The Township of Chestnuthill in the County of Monroe and Commonwealth of Pennsylvania.
TRANSFER
Any transaction whereby any lands, tenements or hereditaments or any real property within the Township or any interest therein shall be quitclaimed, bargained, sold or otherwise conveyed to the grantee, purchaser or transferee, regardless of where the instrument making such transfer is made, executed or delivered or where the actual settlement on such transfer takes place, but does not include wills, mortgages, transfers between corporations, operating housing projects pursuant to the Housing and Redevelopment Assistance Law[1] and the shareholders thereof, transfers between nonprofit industrial development agencies and industrial corporations purchasing from them, any transfers 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 of divorce 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 parent and 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 by and between a principal or straw party for the purpose of placing a mortgage or ground rent upon the premises, correctional deeds without consideration, transfers to the United States, 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 may include property line adjustments, provided that said 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 granter/borrower upon the repayment of the debt or a transfer by the owner of previously occupied residential premises to a builder of a 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, 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 acquisition by municipalities, townships, school districts and counties of tax delinquent properties at sheriff sale or tax claim bureau or any transfer between religious organizations or other bodies or persons holding title to real estate for a religious organization if such real estate is not being or has not been used by such transferor for commercial purposes.
VALUE
The amount of the actual consideration for a transfer, 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 or other real property, provided that where the document 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 of 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 or other real property for local tax purposes.
[1]
Editor's Note: See 35 P.S. § 1661.
A tax for general Township revenue purposes is hereby levied and imposed on transfers at the rate of 1% of the value of such transfer for the calendar year beginning January 1, 1971, and ending December 31, 1971, and annually thereafter for calendar years commencing January 1, 1972, which tax shall be in addition to all other taxes levied and assessed by the Township pursuant to any other laws of the Commonwealth of Pennsylvania. Such tax shall be due from and payable by the grantee, purchaser or transferee in the document at the time of transfer, provided that if the grantee, purchaser or transferee is exempt from said tax under the provisions of this article, the tax in such cases shall be due from and payable by the grantor, seller or transferor in the document at the time of transfer.
A. 
The tax imposed by this article shall be collected by the collector designated by the Supervisors of Chestnuthill Township, who is hereby appointed as the agent of the Township for the collection of said tax. Payment of said tax shall be made to the collector, who shall evidence the payment of said tax by stamping upon the document a receipt for said tax, as follows:
Board of Supervisors of Chestnuthill Township, Monroe County, Pennsylvania.
REAL ESTATE TRANSFER TAX ORDINANCE OF 1970.
Amount of Tax
Received Payment
Collector
B. 
The collector shall receive a commission of the amount of tax so collected, which commission shall be in such amount or percentage as may be fixed from time to time by the Supervisors of Chestnuthill Township, and, within 10 days after the end of each calendar month, shall furnish a written report to and in a form to be prescribed by the Township showing as to each document the date of recording, the name of the grantor, seller or transferor, the name of the grantee, purchaser or transferee, the value of the transfer and the amount of tax collected and pay over to the Treasurer of the Township the total amount of tax collected under this article during the preceding calendar month, less the amount of commission due the collector thereon.
C. 
The collector shall give bond to the Township secured and conditioned for the collection, accounting for and paying over of such taxes in an amount to be fixed by the Township by resolution. Such bond shall have thereon as surety at least one bonding company which is on the list of approved bonding companies in the office of the Prothonotary of Monroe County, Pennsylvania, in accordance with Rule XXXIII of the Court of Common Pleas of said county. The premium on said bond shall be paid by the Township. Said bond shall be filed with the Secretary of the Township.
D. 
The Secretary of the Township is hereby authorized and directed to have the necessary stamps, report forms and any other supplies necessary for the collection of the tax imposed by this article manufactured or prepared and delivered to the collector from time to time.
Every document, when lodged with or presented to the collector, shall set forth therein and as a part of such document the true, full and complete value of the transfer or shall be accompanied by an affidavit executed by the person required to pay the tax imposed by this article, or the agent or attorney of such person showing the connection of such person with the transfer and setting forth the true, full and complete value of the transfer or the reason, if any, why such transfer is not subject to said tax.
All taxes imposed by this article which are not paid when due shall bear interest thereon at the rate of 1/2 of 1% per month until paid. Such taxes, when due and unpaid, shall become a lien in favor of the Township on the lands, tenements, hereditaments or other real property or any interest therein which is described in the document and shall be collected by the Township as other taxes are collected. The Secretary of the Township is hereby authorized and directed to file a municipal or tax claim for said tax and interest thereon in the Court of Common Pleas of Monroe County, Pennsylvania, in accordance with the Municipal Claims Act of May 16, 1923, P.L. 207, as amended and supplemented.[1]
[1]
Editor's Note: See 53 P.S. § 7101 et seq.
[Amended 6-25-1992 by Ord. No. 1992-05[1]]
Any person who shall fail, neglect or refuse to comply with any of the provisions of this article shall, in addition to other penalties provided by law, upon conviction in a summary proceeding brought before a District Justice under the Pennsylvania Rules of Criminal Procedure, be guilty of a summary offense and shall be punishable by a fine of not more than $1,000, plus costs of prosecution. In default of payment thereof, the defendant may be sentenced to imprisonment for a term not exceeding 90 days. Each day or portion thereof that such violation continues or is permitted to continue shall constitute a separate offense, and each section of this article that is violated shall also constitute a separate offense. The fine imposed by this section shall be in addition to any other penalty imposed by any other section of this article.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).