This article shall be known as the “Millersville
Borough Realty Transfer Tax Ordinance.”
This realty transfer tax is levied under the
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 77-1986 (Act of July 2, 1986, No. 77, P.L. 318) to the
Pennsylvania Real Estate Transfer Act, Act 14-1981 (Act of May 5,
1981, No. 14, P.L. 36, as amended). The Pennsylvania Real Estate Transfer
Tax Act is codified at 72 P.S. § 8101-C et seq., and Article
XI-D is codified at 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.
A tax is hereby levied and imposed, for general
Borough 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 Borough, the tax shall be calculated on the
value of the portion within the Borough.
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 also 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 Borough and
another political subdivision 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 §
334-10, 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.
[Amended 7-25-1995 by Ord. No. 1995-5]
A. It shall be unlawful for any person to:
(1) Make, execute, deliver, accept or present for recording,
or cause to be made, executed, delivered, accepted or presented for
recording, any document without the full amount of tax thereon being
duly paid.
(2) Fail to record a declaration of acquisition, as required
by this article.
(3) Fraudulently affix to any document any forged evidence
of payment.
(4) Fail, neglect or refuse to comply with, or violate,
other provisions of this article, or any rules and regulations promulgated
by the Borough under this article, or any rules and regulations of
the Pennsylvania Department of Revenue to the extent applicable to
the tax levied hereunder.
B. Any person violating any of the provisions of this §
334-14 shall be guilty of an offense.
C. A person who makes a false statement of value or declaration
of acquisition when he does not believe the statement or declaration
to be true is guilty of a misdemeanor of the second degree.
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 Borough 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 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 monies 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 Borough may promulgate and enforce reasonable
rules and regulations for the interpretation, collection and enforcement
of the tax.