[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:
A partnership, limited partnership or any other form of unincorporated
enterprise owned or conducted by two or more persons.
Such person, firm or corporation as shall be designated from
time to time by the Supervisors of Chestnuthill Township.
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.
The instrument whereby a transfer is effected.
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.
The Township of Chestnuthill in the County of Monroe and
Commonwealth of Pennsylvania.
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.
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:
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Board of Supervisors of Chestnuthill Township,
Monroe County, Pennsylvania.
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REAL ESTATE TRANSFER TAX ORDINANCE OF 1970.
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Amount of Tax
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Received Payment
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Collector
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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.
