[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[1] 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.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
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.