[Adopted 12-5-1973 by Ord. No. 50]
A tax is hereby imposed, levied and assessed
for general revenue purposes on each and every transfer of real property,
or on any interest in real property, situate in Lawrence Township,
Clearfield County, Pennsylvania, at the rate of 1% of the value, selling
price or consideration of such real property, or interest in real
property, transferred; this tax shall apply regardless of where the
instruments making the transfer are made, executed or delivered or
where the actual settlements on such transfers take place.
The tax imposed by this article shall be paid
by the transferor or transferors, grantor or grantors, prior to the
delivery of the deed or instrument transferring the real property,
or of any interest in real property; the transferee or transferees,
if the tax be not paid by the transferor or transferors prior to the
delivery of the deed or instrument of conveyance of the real property,
or of any interest in real property, shall remain liable for any unpaid
realty transfer taxes imposed by virtue of this article.
The tax levied, imposed and assessed by this
article shall be and remain a lien on the real property, or of any
interest in real property, transferred until such tax be paid.
All taxes imposed by this article which are
not paid when due and payable shall bear interest thereon at the rate
of 1/2 of 1% per month until paid and may be recovered and collected
in an action brought in the name of the Township of Lawrence as other
obligations of like nature are collected.
The payment of the tax levied and assessed by
this article shall be evidenced by a stamped impression affixed to
the deed or instrument of transfer, or by a notation on the deed or
instrument of transfer, by the collector of the tax, indicating that
the tax has been paid.
A. The Recorder of Deeds of Clearfield County, Pennsylvania,
is hereby designated as collector of the tax hereby imposed and such
Recorder of Deeds shall make appropriate notations on all deeds or
instruments indicating payment of this tax when such is paid; likewise,
said Recorder of Deeds shall account for and pay the tax collected,
less collection fees allowed, to the Township Treasurer each and every
month; the compensation of the Recorder of Deeds of Clearfield County
for collecting said tax and services incidental thereto is hereby
fixed at 2% of the amount of tax collected; the Recorder of Deeds
of Clearfield County, as collector of said tax, shall post bond in
an amount to be set by the Township Supervisors from time to time,
and the premium of such bond shall be paid by Lawrence Township.
B. The Board of Supervisors of Lawrence Township may
from time to time designate another person, firm or corporation to
collect said tax and may revise, alter and change the fee paid to
the collector.
Every deed or instrument transferring real property
or any interest in real property in Lawrence Township, Clearfield
County, Pennsylvania, shall state the actual consideration or selling
price of the real property or interest in real property thereby transferred,
or shall be accompanied by an affidavit of the transferor or his agent
or by an affidavit of the transferee or his agent setting forth the
selling price thereof. For purposes of determining whether or not
a lien to Lawrence Township, Clearfield County, Pennsylvania, exists
for unpaid taxes, the selling price or consideration set forth in
the deed or in the accompanying affidavit shall be conclusive of the
real selling price. If the transfer be a transaction that is not subject
to the tax hereby imposed, such fact shall be disclosed in the instrument
or in an affidavit.
This article shall not apply to any transfer
of real property, or any interest in real property, exempted and excepted
from taxation by Item (1), Section 2, of the Local Tax Enabling Act of the Commonwealth of Pennsylvania, known as "Act No.
511," approved December 31, 1965; further, this article shall not
be deemed, construed or interpreted to impose, levy and assess a tax
that Lawrence Township, Clearfield County, Pennsylvania, may not lawfully
impose, levy and assess.
This article is enacted pursuant to the Local
Tax Enabling Act, also known as "Act No. 511," approved December 31,
1965, and any supplements or amendments thereto.
This article shall be effective on July 1, 1974,
and shall remain effective on a calendar-year basis and shall remain
in effect unless the rate of tax is substantially changed.
[Amended 5-2-2000 by Ord. No. 2000-2]
Any person who violates or permits a violation
of this article shall, upon being found liable therefor in a civil
enforcement proceeding commenced by the Township before a District
Justice, pay a fine of not more than $600, plus all court costs, including
reasonable attorney's fees, incurred by the Township in the enforcement
of this article. No judgment shall be imposed until the date of the
determination of the violation by the District Justice. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable Rules of Civil Procedure.
Each day a violation exists shall constitute a separate offense. Further,
the appropriate officers or agents of the Township are hereby authorized
to seek equitable relief, including injunction, to enforce compliance
herewith.
Should an instrument or deed transfer a tract
of real property, or any interest in real property, located partly
in Lawrence Township and partly in another adjacent municipality,
the value of the portion in Lawrence shall determine the tax imposed
by this article.