Township of Forks, PA Article IV Realty Transfer Tax

[Adopted 2-19-1987 by Ord. No. 181; amended in its entirety 11-15-2007 by Ord. No. 307]

§ 180-36 Definitions.

The Township of Forks incorporates by reference the definitions as set forth in 72 P.S. § 8101-C, as the same may be amended, as though the same were fully set forth herein at length.

§ 180-37 Imposition of tax.

There is hereby imposed a tax upon a transfer of realty property or an interest in realty property within the limits of Forks Township regardless of where the instruments making the transfers are made, executed or delivered or where the actual settlements on the transfer take place, to the extent that the transactions are also subject to the state realty transfer tax imposed by Article XI-C, 72 P.S. § 8101-C et seq., as the same may from time to time be amended.

§ 180-38 Amount of tax.

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, shall be subject to pay for and in respect to the transaction or any part thereof, or for, or in respect of, vellum parchment or paper on which such document is written or printed, a Township realty transfer tax at the rate of 1/2% of the value of the real estate represented by such document, which tax shall be payable at the earlier of the time the document is presented for recording, within 30 days of acceptance of such document or within 30 days of becoming an acquired company.

§ 180-39 Administration.

The tax imposed under §§ 180-37 and 180-38 and all applicable interest shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511), as amended, known as "The Local Tax Enabling Act";[1] provided that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Township of Forks, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax and interest.

[1] Editor's Note: See now 53 P.S. § 6924.101 et seq.

§ 180-40 Interest.

Any tax imposed under this article that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. § 7101 et seq.), as amended, known as "The Municipal Claims and Tax Liens Act." The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176) (72 P.S. § 806), as amended, known as "The Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.

§ 180-41 Continuation of tax.

This tax shall continue in force without annual reenactment, unless the rate of the tax is subsequently changed.

§ 180-41.1 Violations and penalties.

Any person who violates or permits a violation of this article, upon being found liable therefor in a civil enforcement proceeding, shall pay a fine of not less than $400 and not more than $600, plus all court costs, including reasonable attorney's fees, incurred by the Township in the enforcement of this article. No judgment shall be imposed until the date of the determination of the violation by the District Justice and/or Court. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day a violation exists shall constitute a separate offense. Further, the appropriate officers or agents of the Township are hereby authorized to seek equitable relief, including injunction, to enforce compliance herewith.