That the following words and phrases shall have the meanings
given to them within this article unless the context clearly indicates
otherwise:
ADDITIONAL CHARGE
Any interest, fee, penalty, or charge accruing to and in
excess of the face amount of the real estate tax as provided in the
real estate tax notice.
QUALIFYING EVENT
A.
For the purposes of real property, the date of transfer of ownership.
B.
For manufactured or mobile homes, the date of transfer of ownership
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
TAX COLLECTOR
The elected tax collector for the Borough of Lewisburg, any
authorized or designated delinquent tax collector, the Union County
Tax Claim Bureau, or any alternative collector of taxes as provided
for in the Act of July 7, 1947 (P.L. 1368, No. 542), known as the
"Real Estate Tax Sale Law," an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against the person or property of the taxpayer for
the real estate tax or amounts, liens or claims derived from the real
estate tax.
That the Tax Collector shall, for tax years beginning on and
after January 1, 2023, grant a request to waive additional charges
for real estate taxes if the taxpayer does all of the following:
A. Provides
a waiver request of additional charges, on a form provided by the
Pennsylvania Department of Community and Economic Development, to
the Tax Collector in possession of the claim within 12 months of a
qualifying event;
B. Attests
that a tax notice was not received;
C. Provides
the Tax Collector in possession of the claim with one of the following:
(1) A
copy of the deed showing the date of real property transfer; or
(2) A
copy of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate showing the date of issuance
or a copy of an executed lease agreement between the owner of a mobile
or manufactured home and the owner of a parcel of land on which the
mobile or manufactured home will be situated showing the date the
lease commences; and
D. Pays the
face value amount of the tax notice for the real estate tax with the
waiver request.