[Adopted 4-16-1987 by Ord. No. 21.4 (Ch.
24, Part 2, of the 1994 Code)]
This article shall be known as and may be cited
as the "Amendment to Real Estate Transfer Tax Ordinance of Third Day
of January, 1955."
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. ___) 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.
A.
ASSOCIATION
COLLECTOR
CORPORATION
DISTRICT
DOCUMENT
FAMILY FARM CORPORATION
(1)
(2)
(3)
(4)
(5)
MEMBERS OF THE SAME FAMILY
PERSON
REAL ESTATE
(1)
(2)
(3)
REAL ESTATE COMPANY
(1)
(2)
TITLE TO REAL ESTATE
(1)
(2)
TRANSACTION
TRANSFER
VALUE
(1)
(2)
(3)
(4)
The following words or phrases, when used in this
article, shall have the meanings ascribed to them in this section:
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.
The Recorder of Deeds of Montgomery County, Pennsylvania,
is hereby appointed collector of the tax levied by this article.
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 or foreign country,
or dependency.
All that certain area situate within Hatfield Township and
known as “Hatfield Township.”
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise 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 § 254-48 of this article.
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.
Any individual, such individual's brothers and sisters, the
brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal descendants of any of the foregoing, a spouse
of any of the foregoing, and the estate of any of the foregoing. Individuals
related by the 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.
Any lands, tenements or hereditaments within
this commonwealth 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.
A condominium unit.
A tenant-stockholder's interest in a 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 enduring 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
or 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. In determining the term of a lease, it shall be presumed
that a right or option to renew or extend a lease will be exercised
if the rental charged to the lessee is fixed or if a method for calculating
the rental charge is established.
The making, executing, delivering, accepting or presenting
for recording of a document.
Any transaction, act, settlement, proceeding or process whereby
all or part of the interest in any lands, tenements, hereditaments
or other real property, situate wholly or partially within the school
district, shall by document be transferred, conveyed, assigned or
otherwise vested.
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
others' 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 of the real estate for local real estate purposes for the common
level ratio or 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;
The actual consideration for or actual monetary
worth of any executory agreement for the construction of buildings,
structures 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 principal of
the grantor or a related corporation, association or partnership and
the grantee existing before or effective with the transfer.
B.
The singular shall include the plural and the masculine
shall include the feminine and neuter.
[Amended 12-8-2004 by Ord. No. 536; 12-8-2004 by Res. No.
04-43; 12-10-2008 by Ord. No. 581; 12-21-2009 by Ord. No.
594]
A.
A tax
to provide general revenue is hereby levied, assessed and imposed
upon 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, who shall
be subject to pay for in respect to the transaction or any part thereof,
or for or in respect of the vellum parchment or paper upon which such
document is written or printed, a tax at the rate of 1/2 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, provided that where
any real estate is situated partly within and partly without the Township,
such tax so levied shall be calculated on the valuation of that portion
of such real estate lying within the Township.
B.
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 and 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.
C.
It is
the intent of this article that the entire burden of the tax imposed
on a real estate transaction by the Township and other political subdivisions
shall not exceed the limitations prescribed in § 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 § 8 shall apply.
The payment of the tax imposed by this article
shall be evidenced by the collector affixing on the document an official
stamp or a writing setting forth the date of payment of the tax and
the amount of the tax paid.
The United States, the commonwealth or any of
their instrumentalities, agencies or political subdivision shall be
exempt from payment of the tax imposed by this article. The exemption
of such government bodies shall not, however, relieve any other party
to a transaction from liability for the tax.
A.
The tax imposed by this article 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 be include property line adjustments provided said
reconveyance is made within one year from the date of condemnation.
(2)
A document which the commonwealth is prohibiting from
taxing under the Constitution or statutes of the United States.
(3)
A conveyance to a municipality, Township, pursuant
to acquisition by the municipality, township, or county of a tax-delinquent
property at sheriff's sale or tax claim bureau sale.
(4)
A transfer for no or nominal actual consideration
which corrects or confirms the 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 takes 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 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 brother or sister or the spouse of a brother
or sister, and between a 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 transaction 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 of an ordinary trust.
(10)
A transfer for no or nominal actual consideration
from trustee to successor trustee.
(11)
A transfer for no or nominal actual consideration
between principal and agent or straw party; or from or to an agent
or straw party where, if the agent or straw party were his 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 principal there is a rebuttable presumption that
the property is the property of the grantee in his individual capacity
if the grantee claims an exemption from taxation under this section.
(12)
A transfer made pursuant to the statutory merger
or consolidation of a corporation or statutory division of a nonprofit
corporation, except where the department reasonably determines 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
where the grantee owns stock of the corporation or an interest in
the association in the same proportion as his 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
of a transfer to the 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 conservation, energy production, pollution control, warehousing
or agriculture; and
(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
to other bodies or persons holding title for a religious organization
if such real estate is not being or has not been used for such transfer
or for commercial purposes.
(18)
A transfer to a conservancy which possesses
a tax-exempt status pursuant to § 501(c)(3) of the Internal
Revenue Code of 1954, and which has as its primary purpose preservation
of land for historic, recreational, scenic, agricultural or open-space
opportunities.
(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 each class of the stock
thereof.
(20)
A transfer between members of the same family
of an ownership interest in a real estate company or family farm corporation.
(21)
A transaction wherein the tax due is $1 or less.
(22)
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. For leases of coal, oil, natural
gas or minerals, the statement of value may be limited to an explanation
for the reason such document is not subject to tax under this article.
Except as otherwise provided in § 254-45, 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.
[Amended 9-28-1994 by Ord. No. 420]
A.
A real estate company is an acquired company upon
a change in the ownership interest in the company, however effected,
if the change:
B.
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 article.
C.
Within 30 days after becoming an acquired company,
the company shall present a declaration of acquisition to the collector
for recording for the affixation documentary stamps evidencing payment
of the tax. Such declaration shall set forth the value of real estate
holdings in the acquired company in the Township.
A.
Where there is a transfer of a residential property
by a licensed real estate broker, which property was transferred to
him 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 shall be given to him 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
demised by the grantor, a credit for the amount of tax paid at the
time of the demise shall be given the grantor toward the tax due upon
the transfer.
D.
Where there is a conveyance by deed of real estate
which was previously sold under a land contact 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 carryover credit shall be allowed.
[Amended 9-28-1994 by Ord. No. 420]
A.
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. 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. 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.
B.
If the Recorder of Deeds should record any document
upon which tax is imposed by this article without the proper documentary
or accompanied statement of value, shall, upon conviction thereof,
be sentenced to pay a fine not exceeding $600 and costs and, in default
of payment thereof, shall be subject to imprisonment for a term not
to exceed 30 days. Each day that a violation of this article continues
shall constitute a separate offense.
It shall be unlawful for any person to:
A.
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 the tax thereon
being duly paid.
B.
Make or use any documentary stamp to denote payment
of any tax imposed by this article without canceling such stamp as
required by this article or as prescribed by the Department of Revenue
of the Commonwealth of Pennsylvania.
C.
Fail, neglect or refuse to comply with or violate
other provisions of this article or any rules and regulations promulgated
by the Township under this article, or any rules and regulations of
the Pennsylvania Department of Revenue to the extent applicable to
the tax levied hereunder.
D.
Fail to record a declaration of acquisition as required
by this article.
E.
Fraudulently cut, tear or remove from a document any
documentary stamp.
F.
Fraudulently affix to any document upon which tax
is imposed by this article any documentary stamp which has been cut,
torn or removed from any other document upon which tax is imposed
by this article, or any documentary stamp of insufficient value or
any forged or counterfeited stamp, or any impression of any forged
or counterfeited stamp, die, plate or other article.
G.
Willfully remove or alter the cancellation marks of
any documentary stamp, or restore any such documentary stamp, with
intent to use or cause the same to be used after it has already been
used, or knowingly buy, sell, offer for sale, or give away any such
altered or restored stamp to any person for use, or knowingly use
the same.
H.
Knowingly have in his possession any altered or restored
documentary stamp which has been removed from any document upon which
tax is imposed by this article, provided that the possession of such
stamps shall be prima facie evidence of an intent to violate the provisions
of this subsection.
I.
Knowingly or willfully prepare, keep, sell, offer
for sale, or have in his possession any forged or counterfeited documentary
stamps.
[Amended 9-28-1994 by Ord. No. 420]
A.
Any person who fails or refuses to pay the tax shall,
upon conviction thereof, be sentenced to pay a fine of not more than
$600, plus costs, and, in default of payment, to imprisonment for
a term not to exceed 30 days.
B.
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.
C.
In the case of failure of any acquired company to
record a declaration of acquisition, as required by this article,
unless it can be 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.
D.
A penalty of 1/2% of the unpaid tax per month or fraction
of a month, not to exceed 25% of the aggregate, is imposed for failure
to pay the tax on time. Interest, per annum, shall be imposed and
calculated at a rate equal to that rate imposed and adjusted from
time to time by the United States government upon delinquent taxpayers.
E.
All taxes imposed by this article, together with interest
from the due date, shall be recovered as other debts of like character
are recovered.
F.
In addition, at the discretion of the court, any person
liable for payment of the tax shall also be liable for reasonable
attorneys' fees incurred by the Township in the prosecution of suit
if such is utilized to collect this tax.
A.
Any tax determined to be due and remaining unpaid
after demand for the same, and all penalties and interest thereon,
shall be a lien in favor of the Township upon the property, both real
and personal, of such person but only after said lien has been entered
and docketed of record by the Prothonotary of the Court of Common
Pleas having jurisdiction as permitted and provided by law.
B.
At any time after a determination of additional tax,
penalty or interest is made, certified copies of all liens for such
taxes, penalties and interest shall be transmitted to the Prothonotary,
and it shall be the duty of the Prothonotary to enter and docket the
same of record in his office, which lien shall be indexed as judgments
are now indexed. After the determination becomes final, a writ of
execution may directly issue upon such lien without the issuance and
prosecution to judgment to issue writ of scire facias; provided, that
not less than 10 days before issuance of any execution on the lien,
notice shall be sent by certified mail to taxpayer at his last known
post office address. No Prothonotary shall require as a condition
precedent to the entry of such liens the payment of any costs incident
thereto.
C.
The lien imposed hereunder shall have priority from
the date of its recording as aforesaid, and shall be fully paid and
satisfied out of the proceeds of any judicial sale of property subject
thereto before any other obligation, judgment, claim, lien or estate
to which said property may subsequently become subject, except costs
of the sale and of the writ upon which the sale was made, and real
estate taxes and municipal claims against such property, but shall
be subordinate to mortgages and other liens existing and duly recorded
or entered of record prior to the recording of the tax lien. In the
case of a judicial sale of property subject to a lien imposed hereunder
upon a lien or claim over which the lien imposed hereunder has priority,
as aforesaid, such sale such discharge the lien imposed hereunder
to the extent only that the proceeds are applied to its payment, and
such liens shall continue in full force and effect as to the balance
remaining unpaid. If the proceeds of the sale are insufficient to
pay the entire tax herein imposed, the purchaser shall be liable for
the remaining tax.
D.
The lien imposed hereunder shall continue for five
years from the date of its entry of record, and may be renewed and
continued in the manner now or hereafter provided for the renewal
of judgments.
E.
The tax may also be collected by suit in assumpsit
from any or all of the parties to the transfer, who shall, in addition,
be liable for the costs of collection and the interest and penalties
herein imposed.
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 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.
A.
In order to determine whether the proper amount of
tax has been paid, without limiting any other rights of the Township,
the Township shall have the right to review all documents or records
relating to any real estate transaction or any related transactions,
and to take such other steps as the Township shall deem necessary
or appropriate, including a review or audit of any documents or records
of any party to a real estate transaction to determine the fair market
value of the real estate or any other relevant matter as determined
by the Township. Upon request of the Township, and at such place and
time as specified by the Township, any party shall make available
to the Township any documents or records requested by the Township.
B.
In the event any tax is not paid when due, the Township
may enforce payment of the tax, together with all penalties, by suit
in assumpsit or any other appropriate means.
A.
The Recorder of Deeds of Montgomery County shall be
the collection agent for this tax, as provided in 16 P.S. § 11011-6,
without compensation from the Township.
B.
In order to ascertain the amount of taxes due when
the property is located in more than one political subdivision, the
collector shall not accept for recording any document unless it is
accompanied by a statement of value showing what taxes are due each
political subdivision.
C.
On or before the 10th day of each month, the collector
shall pay over to the Township all taxes collected under this article
less 2% for use of the county, and shall also provide a report containing
the information 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.
In accordance with Act 77-1986, any Recorder of Deeds
who shall record any document upon which tax is imposed under this
article without payment of taxes required by this article, as is indicated
in the document or accompanying statement of value, shall, upon summary
conviction, be sentenced to pay a fine of $50 and costs of prosecution.
The Township may promulgate and enforce reasonable
rules and regulations for the interpretation, collection and enforcement
of the tax.
A.
To the extent this article imposes a tax on a real
estate transaction which is subject to the Commonwealth of Pennsylvania
Realty Transfer Tax imposed by Act 77-1986, and to the extent not
inconsistent herewith or with rules or regulations adopted by the
Township, this article shall be interpreted in the same manner as
Act 77-1986 in accordance with the regulations promulgated thereunder.
B.
The provisions of this article, so far as they are
the same as those of ordinances in force immediately prior to adoption
of this article, are intended as a continuation of such ordinances,
and not as new enactments.
C.
This article is intended to supplement the realty
transfer tax in effect prior to adoption of this article by imposing
a tax on real estate transactions not covered by prior ordinances
and now taxable under Act 77-1986. This article shall impose a tax
on all transactions taxable under ordinances levying a realty transfer
tax in force immediately prior to adoption of this article, and also
on all transactions which the Township is permitted to tax under Act
77-1986 to the fullest extent possible.
D.
To the extent the provisions of this article tax real
estate transactions taxable under ordinances levying a realty transfer
tax in force immediately prior to adoption of this article, this article
shall supersede said prior ordinances.
E.
In the event this article is declared invalid, the
prior ordinance or ordinances of the Township levying a realty transfer
tax shall remain in full force and effect and shall not be affected
in any way by adoption of this article.
F.
The provisions of this article shall not affect any
act done or liability incurred, nor shall they affect any suit or
prosecution pending or to be instituted to enforce any right or penalty
or to punish any offense, under the authority of any ordinance in
force prior to adoption of this article.
This article shall become effective immediately
and shall continue in force hereafter without annual reenactment.
The Real Estate Transfer Tax Ordinance of 1955, Hatfield Township
Ordinance No. 21, as last amended, is hereby reenacted, reaffirmed
and resolved by this amendment to the Real Estate Transfer Tax Ordinance,
except as to any parts that are inconsistent herewith.