[Res. No. 11-2022, 10/12/2022]
This Part shall be titled the "Canton Township Act 57 of 2022
Resolution of 2022."
[Res. No. 11-2022, 10/12/2022]
The subject matter of this Part is to comply with Act 57 of
2022 amending the Local Tax Collection Law directing the Tax Collector
to waive additional charges for real estate taxes in certain situations.
[Res. No. 11-2022, 10/12/2022]
The following words and phrases shall have the meanings given
to them within this Part unless the context clearly indicates otherwise:
1.
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.
2.
Qualifying Event:
A.
For the purposes of real property, the date of transfer of ownership;
B.
For manufactured homes, the date of transfer of ownership or the
date a lease agreement commences for the original location or relocation
of a manufactured home on a parcel of land not owned by the owner
of the manufactured home. The term does not include the renewal of
lease for the same location.
3.
Tax Collector: The elected Tax Collector for Canton Township, Washington
County, Pennsylvania, any authorized or designated delinquent Tax
Collector, the Washington 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.
4.
Waiver: 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 State 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; and
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 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 manufactured
home and the owner of a parcel of land on which the manufactured home
will be situated showing the date the lease commences.
D.
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
[Res. No. 11-2022, 10/12/2022]
In the event that any provision, section, sentence or portion
of this Part shall be held invalid, such invalidity shall not affect
or impair any of the remaining provision of this Part, as the provision
are severable and would have been enacted had not such invalid provisions
been included herein.
[Res. No. 11-2022, 10/12/2022]
Any resolution containing any provision inconsistent herewith
to the extent that such provision is inconsistent, that provision
is also hereby repealed.
[Res. No. 11-2022, 10/12/2022]
This Part shall become effective immediately.
