[Adopted 6-3-1996 by Ord. No. 1996-01[1] ]
[1]
Editor's Note: This ordinance provided an
effective date of 7-1-1996.
The Straban Township realty transfer tax is
enacted pursuant to authority granted to the township by the Local
Tax Enabling Act, Act of December, 31 1965, P.L. 1257, § 1
et seq., as amended (53 P.S. § 6901 et seq., as amended),
and the Act of March 4, 1971, P.L. 6, No. 2, § 1101-D et
seq., as amended (72 P.S. § 8101-D et seq., as amended).
Any and all words, terms and phrases used herein
shall have the meanings and definitions ascribed to them in the Local
Tax Enabling Act (supra) and in 72 P.S. § 8101-C et seq.
and § 8101-D et seq.
The Township of Straban hereby levies, assesses
and imposes a tax upon the transfer of real estate or an interest
in real property within the limits of the Township of Straban, Adams
County, Pennsylvania, regardless of where the instruments making the
transfer are made, executed or delivered or where the actual settlements
or closings on the transfer take place, to the extent that the transactions
are subject to the tax imposed by the Act of March 4, 1971, P.L. 6,
No. 2, § 1101-C et seq., as amended (72 P. S. § 8101-C
et seq., as amended; the state realty transfer tax).
The rate of the tax shall be the maximum permitted
by law on the transfer of real estate, being 1%, subject, however,
to the limitation imposed by law if two political subdivisions shall
impose the tax on the same subject or transaction.
A.
The Recorder of Deeds of Adams County, Pennsylvania
(hereinafter "recorder"), shall be the collection agent for the realty
transfer tax, including any amount payable to the township based on
a redetermination of the amount of tax due by the Commonwealth of
Pennsylvania of the Pennsylvania realty transfer tax.
B.
In order to ascertain the amount of the taxes due
when the property is located in more than one political subdivision,
the recorder may demand a statement from the person seeking to record
a document showing what taxes are due to each municipality based on
the location of the real estate.
C.
On or before the 10th of each month, the recorder
shall pay over to the township all township realty transfer taxes
collected, less a two-percent commission, together with a report containing
the information as is required by the Commonwealth of Pennsylvania
in reporting collections of the Pennsylvania realty transfer tax.
Failure by any person to timely pay the tax
imposed by this article shall result in the addition to the tax due
of a civil penalty of 5% for each month or part thereof that the tax
is delinquent. If any delinquent payment or underpayment is due to
fraud by the person obligated to pay the tax, there shall be an additional
amount equal to 50% of the principal tax imposed on the transaction
and on the responsible person.
[Added 5-7-2007 by Ord. No. 2007-08]
Any tax imposed by this Article III that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153), known as the "Municipal Claims and Tax Liens Act" (as found in 53 P.S. § 7101 et seq.), as amended. The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176, known as the "Fiscal Code" (also found in 72 P.S. § 806), as amended, or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
The tax imposed by this article shall be a lien
on the real estate which is the subject of the transaction, which
lien shall begin at the time the tax is first due and payable and
shall continue until discharged by payment in full. This Article may
be enforced in accordance with the provisions of the Municipal Claims
and Lien Act, Act of May 16, 1973, P.L. 207, § 1 et seq.,
as amended (53 P.S. § 7101 et seq., as amended), in addition
to any other remedies available by law.
