This article shall be known as the "Columbia
Borough Realty Transfer Tax Ordinance."
This realty transfer tax is levied under authority
of Article XI-D, entitled "Local Real Estate Transfer Tax," of the
Pennsylvania Real Estate Transfer Tax Act, which is a new article
added by Act 77 of 1986 (Act of July 2, 1986, P.L. 224, No. 77) to
the Pennsylvania Real Estate Transfer Tax Act, Act 14 of 1981 (Act
of May 5, 1981, P.L. 36, No. 14), as amended. The Pennsylvania Real
Estate Transfer Tax Act is codified as 72 P.S. § 8101-C
et seq., and Article XI-D is codified as 72 P.S.§ 8101-D
et seq. This realty transfer tax is also levied under authority of
the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as
amended.
[Amended 12-16-2003 by Ord. No. 726]
As used in this article, the words and phrases
defined in 72 P.S. § 8101-C (its successor statutes, or
as amended from time to time) shall have the meanings ascribed to
them in said section.
A tax is hereby levied and imposed, for general
municipal purposes, on every real estate transaction, at the rate
of 1% of the value of the real estate represented by the document
involved in the real estate transaction.
A. The tax shall be payable at the earlier of the time
the document is presented for recording, within 30 days of acceptance
of the document or within 30 days of becoming an acquired company.
B. If the real estate is located partially within and
partially outside the municipality, the tax shall be calculated on
the value of the portion within the municipality.
C. The tax imposed hereunder shall be due and payable
to the collector, as a joint and several liability, by every person
who makes, executes, delivers, accepts or presents for recording any
document or in whose behalf any document is made, executed, delivered,
accepted or presented for recording. In the case of an acquired company,
the company shall also have liability for payment of the tax. All
such persons shall be liable for any penalties imposed under this
article.
D. It is the intent of this article that the entire burden
of the tax imposed on a real estate transaction by the municipality
and other political subdivisions shall not exceed the limitations
prescribed in Section 8 of the Local Tax Enabling Act, 53 P.S. § 6908,
so that if any other political subdivision imposes a tax on real estate
transactions taxed under this article, the provisions of said Section
8 shall apply.
The payment of the tax imposed hereunder shall
be evidenced by the collector affixing on the document an official
stamp or writing setting forth the date of payment of the tax and
amount of tax paid.
The United States, the Commonwealth of Pennsylvania
or any of their instrumentalities, agencies or political subdivisions
shall be exempt from payment of the tax imposed by this article. The
exemption of such governmental bodies shall not, however, relieve
any other party to a real estate transaction from liability for the
tax.
Except as otherwise provided in §
194-7, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
Every document lodged with or presented to the
collector for recording shall set forth therein and as part of such
document the true, full and complete value thereof or shall be accompanied
by a statement of value 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 article. The provisions
of this section shall not apply to any excludable real estate transfers
which are exempt from taxation based on family relationship, provided
that the relationship is specified in the deed, instrument or writing.
Documents which are not to be recorded shall be presented to the collector
and shall be accompanied by a certified copy of the document and a
statement of value 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 article. Evidence of payment shall
be affixed to the original document and the certified copy. The certified
copy and statement of value shall be filed with the collector.
The tax imposed by this article, together with
all penalties, shall be a lien against the real estate to which the
document relates and, in the case of an acquired company, the real
estate owned by the acquired company. The lien shall date from the
time when the tax is due and payable and shall continue until discharged
by payment in full of the tax, together with all penalties. In order
to enforce the lien, the municipality may proceed under the Municipal
Claims and Liens Act of 1923, 53 P.S. § 7101 et seq., or
in any other appropriate manner.
The tax imposed under this article shall be
fully paid and shall 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, 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. If the proceeds of the sale are insufficient
to pay the entire tax herein imposed, the purchaser shall be liable
for the remaining tax.
The municipality may promulgate and enforce
reasonable rules and regulations for the interpretation, collection
and enforcement of the tax.