[Adopted 7-28-1987 as Ord. No. 159]
This article shall be known the "Realty Transfer Tax Ordinance of Antrim
Township, Franklin County, Pennsylvania."
A realty transfer tax for general revenue purposes is hereby imposed
upon the transfer of real estate or an interest in real estate situated within
Antrim Township, Franklin County, Pennsylvania, regardless of where the documents
making the transfer are made, executed or delivered, or where the actual settlements
on such transfer took place as authorized by Article XI-D, Local Real Estate
Transfer Tax, 72 P.S. § 8101-D et seq.
As used in this article, the following terms shall have the meanings
indicated:
A partnership, limited partnership or any other form of unincorporated
enterprise owned or conducted by two or more persons other than a private
trust or decedent's estate.
A corporation, joint-stock association, business trust or banking
institution which is organized under the laws of this commonwealth, the United
States or any other state, territory, foreign country or dependency.
Any deed, instrument or writing which conveys, transfers, devises,
vests, confirms or evidences any transfer or devise of title to real estate
but does not include wills, mortgages, deeds of trust or other instruments
of like character given as security for a debt and deeds of release thereof
to the debtor, land contracts whereby the legal title does not pass to the
grantee until the total consideration specified in the contract has been paid
or any cancellation thereof unless the consideration is payable over a period
of time exceeding 30 years, or instruments which solely grant, vest or confirm
a public utility easement. "Document" shall also include a declaration of
acquisition required to be presented for recording under § 130-37
of this article.
[Amended 7-8-1997 by Ord. No. 246]
A corporation of which at least 75% of its assets are devoted to
the business of agriculture and at least 75% of each class of stock of the
corporation is continuously owned by members of the same family. The business
of agriculture shall not be deemed to include:
Recreational activities, such as but not limited to hunting, fishing,
camping, skiing, show competition or racing.
The raising, breeding or training of game animals or game birds, fish,
cats, dogs or pets or animals intended for use in sporting or recreational
activities.
Fur farming.
Stockyard and slaughterhouse operations.
Manufacturing or processing operations of any kind.
[Added 7-8-1997 by Ord.
No. 246]
A partnership of which at least 75% of its assets are devoted to
the business of agriculture and at least 75% of the interests in the partnership
are continuously owned by members of the same family. The business of agriculture
shall not be deemed to include:
Recreational activities, such as but not limited to hunting, fishing,
camping, skiing, show competition or racing.
The raising, breeding or training of game animals or game birds, fish,
cats, dogs or pets or animals intended for use in sporting or recreational
activities.
Fur farming.
Stockyard and slaughterhouse operations.
Manufacturing or processing operations of any kind.
Any individual, such individual's brothers and sisters, the brothers
and sisters of such individual's parents and grandparents, the ancestors and
lineal descendents of any of the foregoing, a spouse of any of the foregoing
and the estate of any of the foregoing. Individuals related by half-blood
or legal adoption shall be treated as if they were related by the whole blood.
Every natural person, association or corporation. Whenever used in
any clause prescribing and imposing a fine or imprisonment, or both, the term
"person" as applied to associations shall include the responsible members
or general partners thereof, and as applied to corporations, the officers
thereof.
All lands, tenements or hereditaments within Antrim Township, Franklin
County, Pennsylvania, including without limitation buildings, structures,
fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper
or lower boundaries, trees and other improvements, immovables or interests
which by custom, usage or law pass with a conveyance of land, but excluding
permanently attached machinery and equipment in an industrial plant.
[Amended 7-8-1997 by Ord. No. 246]
A condominium unit.
A tenant-stockholder's interest in an cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
A corporation or association which is primarily engaged in the business
of holding, selling or leasing real estate, 90% or more of the ownership interest
in which is held by 35 or fewer persons and which:
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate; or
Holds real estate, the value of which comprises 90% or more of the value
of its entire tangible asset holdings exclusive of tangible assets which are
freely transferable and actively traded on an established market.
Any interest in real estate which endures for a period of time, the
termination of which is not fixed or ascertained by a specific number of years,
including without limitation an estate in fee simple, life estate or perpetual
leasehold; or
Any interest in real estate ending for a fixed period of years but which,
either by reason of the length of the term or the grant of a right to extend
the term by renewal or otherwise, consists of a group of rights approximating
those of an estate in fee simple, life estate or perpetual leasehold, including
without limitation a leasehold interest or possessory interest under a lease
of occupancy agreement for a term of 30 years or more or a leasehold interest
or possessory interest in real estate in which the lessee has equity.
The making, executing, delivering, accepting or presenting for recording
of a document.
In the case of any bona fide sale of real estate at arm's length for
actual monetary worth, the amount of the actual consideration therefor, paid
or to be paid, including liens or other encumbrances thereon existing before
the transfer and not removed thereby, whether or not the underlying indebtedness
is assumed, and ground rents, or a commensurate part thereof where such liens
or other encumbrances and ground rents also encumber or are charged against
other real estate, provided that where such documents shall set forth a nominal
consideration, the value thereof shall be determined from the price set forth
in or actual consideration for the contract of sale.
In the case of a gift, sale by execution upon a judgment or upon the
foreclosure of a mortgage by a judicial officer, transactions without consideration
or for consideration less than the actual monetary worth of the real estate,
a taxable lease, an occupancy agreement, a leasehold or possessory interest,
any exchange of properties, or the real estate of an acquired company, the
actual monetary worth of the real estate determined by adjusting the assessed
value for the real estate for local real estate tax purposes for the common
level ratio of assessed values to market values of the taxing district as
established by the State Tax Equalization Board, or a commensurate part of
the assessment where the assessment includes other real estate.
[Amended 7-8-1997 by Ord. No. 246]
In the case of an easement or other interest in real estate the value
of which is not determinable under Subsection A or B, the actual monetary
worth of such interest.
The actual consideration for or actual monetary worth of any executory
agreement for the construction of buildings, or other permanent improvements
to real estate between the grantor and other persons existing before the transfer
and not removed thereby or between the grantor, the agent or principle of
the grantor of a related corporation, association or partnership and the grantee
existing before or effective with the transfer.
A.
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, a tax at
the rate of 1% 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 or within 30 days of acceptance of such document or within 30
days of becoming an acquired company.
B.
The payment of the tax imposed herein shall be evidenced
by the affixing of an official stamp or writing by the Recorder or other designee
whereon the date of the payment of the tax, amount of the tax and the signature
of the collecting agent shall be set forth.
C.
It is the intent of this article that the entire burden
of the tax imposed herein on a person or transfer shall not exceed the limitations
prescribed in The Local Tax Enabling Act, Act of December 1, 1965, P.L. 1257,
53 P.S. § 6901 et seq., so that if any other political subdivision
shall impose or hereafter shall impose such tax on the same person or transfer
then the tax levied by the Supervisors of Antrim Township, Franklin County,
Pennsylvania under the authority of that Act shall during the time such duplication
of the tax exists, except as hereinafter otherwise provided, be 1/2 of the
rate and such one-half rate shall become effective without any action on the
part of the Supervisors of Antrim Township, Franklin County, Pennsylvania;
provided, however, that the Board of Supervisors of Antrim Township and any
other political subdivision which impose such tax on the same person or transfer
may agree that, instead of limiting their respective rates to 1/2 of the rate
herein provided, they will impose respectively different rates, the total
of which shall not exceed the maximum rate permitted under The Local Tax Enabling
Act.
D.
If for any reason the tax is not paid when due, interest
at the rate in effect at the time the tax is due shall be added and collected.
The United States, the commonwealth, 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 transaction from liability for the tax.
A.
The tax imposed by § 130-33 shall not be imposed
upon:
(1)
A transfer to the commonwealth, or to any of its instrumentalities,
agencies or political subdivisions, by gift, dedication or deed in lieu of
condemnation or deed of confirmation in connection with condemnation proceedings,
or a 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.
(2)
A document which the Supervisors of Antrim Township,
Franklin County, Pennsylvania, is prohibited from taxing under the Constitution
or statutes of the United States.
(3)
A conveyance to a municipality, Township, school district
or county pursuant to acquisition by the municipality, Township, school district
or county of a tax delinquent property at sheriff sale or tax claim bureau
sale.
(4)
A transfer for no or nominal actual consideration which
corrects or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
(5)
A transfer of division in kind for no or nominal actual
consideration of property passed by testate or intestate succession and held
by cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
(6)
A transfer between husband and wife, between persons
who were previously husband and wife who have since been divorced, provided
that 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, between parent and child or the spouse of such child, between
brother or sister or spouse of a brother or sister and grandparent and grandchild
or the spouse of such grandchild, except that a subsequent transfer by the
grantee within one year shall be subject to tax as if the grantor were making
such transfer.
(7)
A transfer for no or nominal actual consideration of
property passing by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
(8)
A transfer for no or nominal actual consideration to
a trustee of an ordinary trust where the transfer of the same property would
be exempt if the transfer was made directly from the grantor to all of the
possible beneficiaries, whether or not such beneficiaries are contingent or
specifically named. No such exemption shall be granted unless the Recorder
of Deeds is presented with a copy of the trust instrument that clearly identifies
the grantor and all possible beneficiaries.
(9)
A transfer for no or nominal actual consideration from
a trustee to a beneficiary or any ordinary trust.
(10)
A transfer for no or nominal actual consideration from
a trustee to a successor trustee.
(11)
A transfer for no or nominal actual consideration to
an agent or straw party; or from or to an agent of straw party, where, if
the agent or straw party were his or her principal, no tax would be imposed
under this article. Where the document by which title is acquired by a grantee
or statement of value fails to set forth that the property was acquired by
the grantee from, or for the benefit of, his or her principal, there is a
rebuttable presumption that the property is the property of the grantee in
his or her individual capacity if the grantee claims an exemption from taxation
under this clause.
[Amended 7-8-1997 by Ord. No. 246]
(12)
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation, except
where the Supervisors of Antrim Township, Franklin County, Pennsylvania, reasonably
determine that the primary intent for such merger, consolidation or division
is avoidance of the tax imposed by this article.
(13)
A transfer from a corporation or association of real
estate held of record in the name of the corporation or association where
the grantee owns stock of the corporation or an interest in the association
in the same proportion as his or her interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the interest
in the association has been held by the grantee for more than two years.
(14)
A transfer from a nonprofit industrial development agency
or authority to a grantee of property conveyed by the grantee to that agency
or authority as security for a debt of the grantee or a transfer to a nonprofit
industrial development agency or authority.
(15)
A transfer from a nonprofit industrial development agency
or authority to a grantee purchasing directly from it, but only if:
(a)
The grantee shall directly use such real estate for the
primary purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy production,
pollution control, warehousing or agriculture.
(b)
The agency or authority has the full ownership interest
in the real estate transferred.
(16)
A transfer by a mortgagor to the holder of a bona fide
mortgage in default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
(17)
Any transfer between religious organizations or other
bodies or persons holding title for a religious organization if such real
estate is not being or has not been used by such transferor for commercial
purposes.
(18)
A transfer to an entity which possesses a tax exempt
status pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954,
[68A Stat. 3, 26 U.S.C. Section 501 (c)(3)] and which has as its primary purpose
preservation of land for historic, recreational, scenic, agricultural or open
space opportunities, or a transfer from such a conservancy to the United States,
Commonwealth or to any of their instrumentalities, agencies or political subdivisions.
[Amended 7-8-1997 by Ord. No. 246]
(19)
A transfer of real estate devoted to the business of
agriculture to a family farm corporation by a member of the same family which
directly owns at least 75% of the each class of the stock thereof.
(20)
A transfer of real estate devoted to the business of
agriculture to a family farm partnership by a member of the same family, which
family directly owns at least seventy-five percent of the interests in the
partnership.
[Added 7-8-1997 by Ord. No. 246]
(21)
A transfer between members of the same family of an ownership
interest in a real estate company, family farm corporation or family farm
partnership which owns real estate.
[Amended 7-8-1997 by Ord. No. 246]
(22)
A transfer between members of the same family of an ownership
interest in a real estate company or family farm corporation.
(23)
A transaction wherein the tax due is $1 or less.
(24)
Leases for the production or extraction of coal, oil,
natural gas or minerals and assignments thereof.
B.
In order to exercise any exclusion provided in this section,
the true full and complete value of the transfer shall be shown on the statement
of value. A copy of the Pennsylvania Realty Transfer Tax Statement of Value
may be submitted for this purpose. For leases of coal, oil, natural gas or
minerals, the statement of value may be limited to an explanation of the reason
such document is not subject to tax under this article.
Except as otherwise provided in § 130-35, documents which
make, confirm or evidence any transfer or devise 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.
A.
Within 30 days after becoming an acquired company, the
company shall present a declaration of acquisition with the recorder of each
county in which it holds real estate for the fixation of documentary
stamps and recording. Such declaration shall set forth the value of real estate
holdings of the acquired company in such county. Transfer tax shall be required
to be paid on the value of the real estate holdings.
B.
A real estate company is an acquired company upon a change
in the ownership interest in the company, however affected, if the change
does not affect the continuity of the company and, of itself or together with
prior changes, has the effect of transferring, directly or indirectly, 90%
or more of the total ownership interest in the company within a period of
three years.
C.
With respect to real estate acquired after February 16,
1986, a family farm corporation is an acquired company when, because of voluntary
or involuntary dissolution, it ceases to be a family farm corporation or when,
because of issuance or transfer of stock or because of acquisition or transfer
of assets that are devoted to the business of agriculture, it fails to meet
the minimum requirements of a family farm corporation under this act.
A.
Where there is a transfer of a residential property by
a licensed real estate broker of property which was transferred to him or
her within the preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the transfer
to him or her shall be given to him or her toward the amount of the tax due
upon the transfer.
B.
Where there is a transfer by a builder of residential
property which was transferred to the builder within the preceding year as
consideration for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer to the
builder shall be given to the builder toward the amount of the tax due upon
the transfer.
C.
Where there is a transfer of real estate which is devised
by the grantor, a credit for the amount of tax paid at the time of the devise
shall be given the grantor toward the tax due upon the transfer.
[Amended 7-8-1997 by Ord. No. 246]
D.
Where there is a conveyance by deed of real estate which
was previously sold under a land contract by the grantor, a credit for the
amount of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
E.
If the tax due upon the transfer is greater than the
credit given under this section, the difference shall be paid. If the credit
allowed is greater than the amount of tax due, no refund or carry-over credit
shall be allowed.
The tax herein imposed shall be fully paid, and 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 except the state realty transfer tax, and the Sheriff, or
other officer, conducting said sale shall pay the tax herein imposed out of
the first moneys paid to him or her 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.
A.
As provided in 16 P.S. § 11011-6, as amended
by Act of July 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be the
collection agent for the local realty transfer tax, including any amount payable
to the Supervisors of Antrim Township, Franklin County, Pennsylvania based
on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania
of the Pennsylvania realty transfer tax, without compensation from the Supervisors
of Antrim Township, Franklin County, Pennsylvania.
B.
In order to ascertain the amount of taxes due when the
property is located in more than one political subdivision, the Recorder shall
not accept for recording such a deed unless it is accompanied by a statement
of value showing what taxes are due each municipality.
C.
On or before the tenth of each month, the Recorder shall
pay over to the Supervisors of Antrim Township, Franklin County, Pennsylvania
all local realty transfer taxes collected, less 2% for use of the county,
together with a report containing the information as is required by the Commonwealth
of Pennsylvania in reporting collections of the Pennsylvania realty transfer
tax. The 2% commission shall be paid to the county.
D.
Upon a redetermination of the amount of realty transfer
tax due by the Commonwealth of Pennsylvania, the Recorder shall rerecord the
deed or record the additional realty transfer tax form only when both the
state and local amounts and a rerecording or recording fee has been tendered.
Every document lodged with or presented to the Recorder of Deeds for
recording shall set forth therein and as a 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. A copy of the Pennsylvania Realty Transfer Tax Statement of Value
may be submitted for this purpose. The provisions of this subsection shall
not apply to any excludable real estate transfers which are exempt from taxation
based on family relationship. Other documents presented for the affixation
of stamps shall be accompanied by a certified copy of the document and 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.
A.
If any part of any underpayment of tax imposed by this
article is due to fraud, there shall be added to the tax an amount equal to
50% of the underpayment.
B.
In the case of failure to record a declaration required
under this article on the date prescribed therefor, unless it is shown that
such failure is due to reasonable cause, there shall be added to the tax 5%
of the amount of such tax if the failure is for not more than one month, with
an additional 5% for each additional month or fraction thereof during which
such failure continues, not exceeding 50% in the aggregate.
The tax imposed by this article shall become a lien upon the lands,
tenements or hereditaments or any boundaries of the Supervisors of Antrim
Township, Franklin County, Pennsylvania, which lands, tenements, hereditaments
or interests therein are described in or conveyed by or transferred by the
deed which is the subject of the tax imposed, assessed and levied by this
article, said lien to begin at the time when the tax under this article is
due and payable, and continue until discharge by payment, or in accordance
with the law, and the solicitor is authorized to file a municipal or tax claim
in the Court of Common Pleas of the 39th Judicial District of Pennsylvania,
Franklin County Branch, in accordance with the provisions of the Municipal
Claims and Liens Act of 1923, 53 P.S. § 7101 et seq., its supplements
and amendments.
A.
All taxes imposed by this article, together with interest
and penalties prescribed herein, shall be recoverable as other debts of like
character are recovered.
B.
The Township Administrator of the Board of Supervisors
of Antrim Township, Franklin County, Pennsylvania is charged with enforcement
and collection of tax and is empowered to promulgate and enforce reasonable
regulations for enforcement and collection of the tax. The regulations which
have been promulgated by § 8101-C et seq. are incorporated into
and made a part of this article.
[Added 7-8-1997 by Ord. No. 246]
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 more than $600 plus all court costs, including reasonable attorney's
fees, incurred by the Township in the enforcement of this chapter. 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.
