Township of Abington, PA Article IV Realty Transfer Tax

[Adopted 12-11-1986 by Ord. No. 1619[1]]

[1] Editor's Note: This ordinance also provided for the repeal of former Art. IV, Realty Transfer Tax, adopted 1-2-1968 by Ord. No. 1216, as amended. This ordinance is enacted pursuant to the statutory authorization of the Local Tax Enabling Act, 53 P.S. § 6901 et seq.

§ 152-48 Adoption of Local Realty Transfer Tax Act by reference to state transfer tax.

[Amended 3-12-1987 by Ord. No. 1624]

There is hereby adopted by the Township the Abington Township local realty transfer tax by incorporating by reference the provisions constituting Article XI-C, Realty Transfer Tax, Act 77 of July 2, 1986, 72 P.S. § 8801-C (hereinafter the "State Act"), as enacted by the General Assembly of the Commonwealth of Pennsylvania, authorizing a local tax on transfers of real property or interests therein within the limits of the Township of Abington, to the extent, at the rate and in the same manner that such transfers are subject to state transfer tax, save only the modifications to such State Act as hereinafter provided.

§ 152-49 Definitions.

[Amended 3-12-1987 by Ord. No. 1624]

The terms employed in the State Act set forth in the lower left-hand column shall be deemed to have the meanings for purposes of the Abington Township local realty transfer tax indicated in the corresponding right-hand column:

State Act	Abington Township
Commonwealth of Pennsylvania	The Township of Abington
Department of Revenue	Treasurer of Abington Township
Statement of value	Certificate of value in the form to be prescribed by the Treasurer of Abington Township
State tax	Local transfer tax
Act 77 of 1986	The Abington Township local realty transfer tax

§ 152-50 Imposition of tax; interest.

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 local transfer tax at the rate of 1% of the value of the real estate situate within the political limits of the Township, 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 as such term is defined by the State Act.

B. The burden of the tax imposed herein on a person or transfer shall not exceed the limitations prescribed in the Local Tax Enabling Act, 53 P.S. § 6901 et seq., so that if any other political subdivision shall impose or hereafter shall impose such transfer tax, then the tax levied by the Township of Abington under the authority of Article IV shall, during the time such duplication of the tax exists, be 1/2 of the rate herein provided, and such 1/2 rate shall become effective without any action on the part of the Board of Commissioners; provided, however, that the Township of Abington and any other political subdivision which imposes such tax on such transfer may agree that, instead of limiting their respective rates to 1/2 of the rate herein provided, each will impose respectively different rates, the total of which shall not exceed the maximum rate permitted under the Local Tax Enabling Act.

C. If for any reason the tax is not paid when due, interest at the rate allowed by law at the time the tax is due shall be added and paid to the Recorder of Deeds, for remittance to the Township at the times prescribed by law.

§ 152-51 Modifications in Realty Transfer Tax Act.

Solely for purposes of the Abington Township local realty transfer tax, the State Act is deemed modified as follows:

A. In lieu of purchasing documentary stamps to evidence payment of the Abington Township local realty transfer tax, any person or party responsible for paying such local transfer tax shall execute and deliver a certification of value with respect to the realty transferred on forms prescribed by the Treasurer of the Township, in duplicate, to the Recorder of Deeds for Montgomery County, and such person or party shall pay the tax due on the value of such transfer to said Recorder of Deeds as collection agent for the Township as provided in 16 P.S. § 11011-6(c).

B. The Treasurer of the Township of Abington is hereby charged with enforcement of the provisions of this article consistent with the provisions of this article, the State Act and other applicable provisions of law and shall prescribe, adopt and promulgate such rules and regulations, with the approval of the Secretary of the Township, as is necessary to administer the provisions of the Abington Township local realty transfer tax.

C. All civil penalties imposed and interest accrued with respect to the tax due hereunder to the Township shall, in addition to the tax, be paid to the Recorder of Deeds for remittance to the Township in the same manner as the tax is required by law to be remitted to the Township.

D. Whenever necessary to reasonably effectuate and carry out the intent of the Abington Township local realty transfer tax, the terms of the State Act shall be deemed modified and shall be construed and interpreted and in such a manner as if such State Act had been enacted by the Township of Abington.

§ 152-52 Title.

This article shall be known and may be cited as the "Abington Township Local Realty Transfer Tax."

§ 152-53 When effective.

The provisions of this article shall take effect and be in full force and effect immediately after approval by the Board of Commissioners as required by law.

§ 152-54 Severability.

The provisions of this article are severable, and, if any of the provisions of this article are held to be illegal, invalid or unconstitutional by any court of competent jurisdiction, the decisions shall not affect or impair any of the remaining provisions of this article. It is hereby declared to be the intent of the Board of Commissioners that this article would have been adopted if such illegal, invalid or unconstitutional provision had not been included herein.

§ 152-54.1 Interest, redeterminations and refunds.

[Added 3-12-1987 by Ord. No. 1624]

A. If, for any reason, the tax is not paid when due, interest at the rate of 11/2% per month or fractional part of a month from the day such tax becomes due and payable shall be added and collected from the person liable therefor.

B. The Treasurer of Abington Township shall have five years from the date that a certificate of value is filed with the Recorder of Deeds in which to redetermine the full and complete value of the interest subject to tax hereunder and to issue a notice to the person or persons liable therefor that such additional tax and interest may be due.

C. Any taxpayer who has filed a certificate of value may, within three years after the filing thereof with the Recorder of Deeds, file with the Treasurer of Abington Township a claim for refund of overpayment of the tax due, and the Treasurer is authorized to pay such claims, if justified, with interest at the rate of 11/2% per month or portion of a month from the date such tax was overpaid. The Treasurer shall have the power to credit any overpayment and interest thereon to any deficiencies owed by the taxpayer with reference to any other taxes owed to the Township for any other years or for interest, penalties or civil fines in respect to such deficiencies.

§ 152-54.2 Real estate tax certification fee.

[Added 11-28-2005 by Ord. No. 1934]

There shall be a fee for preparing and providing by mail or any other means a real estate tax certification fee for any single tax parcel within the Township of Abington, which fee shall be assessed and collected by the Township Treasurer and retained by the Township Treasurer for providing such services. The amount of the fee shall be set from time to time by resolution of the Board of Commissioners.