[Adopted 8-13-1985 by Ord. No. 8-13-85 (Ch. 91, Art. V, of the 1988 Code)]
This article shall be known as the "Realty Transfer
Tax Ordinance of East Manchester Township."
The following words, when used in this article,
shall have the meanings ascribed to them in this section, except in
those instances where the context clearly indicates a different meaning:
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.
[Amended 5-12-1987 by Ord. No. 3-87]
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.
[Amended 5-12-1987 by Ord. No. 3-87]
Any deed, instrument or writing whereby any lands, tenements
or hereditaments within the Township, or any interest therein, shall
be quit-claimed, granted, bargained or sold or otherwise conveyed
to the grantee, purchaser or any other person.
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 pet or animals
intended for use in sporting or recreational activities; fur farming;
stockyard and slaughterhouse operations; or manufacturing or processing
operations of any kind.
[Amended 5-12-1987 by Ord. No. 3-87]
An 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 and a
spouse of any of the foregoing and the estate of any of the foregoing.
Individuals related by half-blood or by legal adoption shall be treated
as if they were related by whole blood.
[Amended 5-12-1987 by Ord. No. 3-87]
Every natural person, association or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment,
or both, the term, as applied to associations, shall include the responsible
members or general partners thereof and, as applied to corporations,
the officers thereof.
[Amended 5-12-1987 by Ord. No. 3-87]
[Added 5-12-1987 by Ord. No.
3-87]
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:
[Added 5-12-1987 by Ord. No. 3-87]
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.
The Secretary of the Board of Supervisors of the Township
of East Manchester, York County, Pennsylvania.
The Board of Supervisors of the Township of East Manchester,
York County, Pennsylvania.
[Added 5-12-1987 by Ord. No.
3-87]
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,
constitutes 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.
The Township of East Manchester, York County, Pennsylvania.
The transfer or change of ownership or possession, actual
or constructive, or the right thereto, from the grantor to the grantee,
or any agent for either or both, which said transaction shall be deemed
to take place at the site of the real property involved, regardless
of where the instruments evidencing the transaction are made, executed
or delivered or where the actual settlements on the transaction take
place.
The Treasurer of the Board of Supervisors of the Township.
[Amended 5-12-1987 by Ord. No. 3-87]
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
other 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 tax purposes for the
common level ratio of assessed values to the 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 the 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.
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 transfer evidenced
therein a Township tax at the rate of 1% of the value of the property
represented by such document, which Township tax shall be payable
at the time of making, executing, delivering, accepting or presenting
for recording of such document. Where any real property or any interest
therein situate partly within and partly without the Township is conveyed
by a document, the tax herein imposed shall be calculated on the valuation
of that portion only of the real property or any interest therein
situate within the Township.
B.
Every person who transfers title to real property or who transfers any interest in real property situate within the Township shall pay for and in respect to the privilege of making such transfer a Township tax at the rate of 1% of the value of the real property or the interest therein transferred, unless the Township tax provided for or intended to be provided for in Subsection A of this section shall have been paid with respect to the document evidencing such transfer or such document or transfer is exempt pursuant to the provisions herein contained. Where the real property or any interest therein so transferred is situate partly within and partly without the Township, the tax herein imposed shall be calculated on the valuation of that portion only of the real property or any interest therein situate within the Township. The tax imposed herein shall be payable at the time of making, executing, delivering, accepting or presenting for recording of the document evidencing such transfer.
C.
Every person to whom is transferred title to real property or to whom is transferred any interest in real property situate within the Township shall pay for and in respect to the privilege of making such transfer a Township tax at the rate of 1% of the value of the real property or the interest therein transferred, unless the Township tax provided for or intended to be provided for in Subsection A of this section shall have been paid with respect to the document evidencing such transfer or such document or transfer is exempt pursuant to the provisions herein contained. Where the real property or any interest therein so transferred is situate partly within and partly without the Township, the tax herein imposed shall be calculated on the valuation of that portion only of the real property or any interest therein situate within the Township. The tax imposed herein shall be payable at the time of making, executing, delivering, accepting or presenting for recording of the document evidencing such transfer.
[Amended 5-12-1987 by Ord. No. 3-87]
The tax herein imposed shall not be levied,
assessed or collected upon the transfer of real property or any interest
therein when the transfer is by will or mortgage or the intestate
laws of this commonwealth or on a transfer by the owner of previously
occupied residential premises to a builder of new residential premises
when such previously occupied residential premises is taken in trade
by such builder as part of the consideration from the purchaser of
a new previously unoccupied single-family residential premises, or
on a transfer between corporations operating housing projects pursuant
to the Housing and Redevelopment Assistance Law[1] and the shareholders thereof, or on a transfer between
nonprofit industrial development agencies and industrial corporations
purchasing from them, or on transfer to or from nonprofit industrial
development agencies, or on a transfer between husband and wife, or
on a transfer between persons who were previously husband and wife
but who have since been divorced, provided that such transfer is made
within three months of the date of the granting of the final decree
in divorce or the decree of equitable distribution of marital property,
whichever is later, and 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, or on a transfer
between parent and child or the spouse of such a child, or between
parent and trustee for the benefit of a child or the spouse of such
child, or on a transfer between a grandparent and grandchild or the
spouse of such grandchild, or on a transfer between brother and sister
or brother and brother or sister and sister or the spouse of such
brother or sister, or on a transfer to a conservancy which possesses
a tax-exempt status pursuant to Section 501(c)(3) of the Internal
Revenue Code and which has as its primary purpose the preservation
of land for historic, recreational, scenic, agricultural or open space
opportunities, by and between a principal and straw party for the
purpose of placing a mortgage or ground rent upon the premises, or
on a correctional deed without consideration, or on a transfer to
the United States, the Commonwealth of Pennsylvania or to any of their
instrumentalities, agencies or political subdivisions, by gift, dedication
or deed in lieu of condemnation, or deed of confirmation in connection
with condemnation proceedings, or reconveyance by the condemning body
of the property condemned to the owner of record at the time of condemnation
which reconveyance may include property line adjustments, provided
that said reconveyance is made within one year from the date of condemnation,
leases, or on a conveyance to a trustee under a recorded trust agreement
for the express purpose of holding title in trust as security for
a debt contracted at the time of the conveyance under which the trustee
is not the lender and requiring the trustee to make reconveyance to
the grantor-borrower upon the repayment of the debt, or a transfer
within a family from a sole proprietor family member to a family farm
corporation, or in any sheriff's sale instituted by a mortgagee in
which the purchaser of said sheriff's sale is the mortgagee who instituted
said sale, or on a privilege, transaction, subject, occupation or
personal property which is now or does hereafter become subject to
a state tax or license fee. This section shall be automatically amended
to exempt from the tax imposed herein such exemptions as are or may
be hereafter provided for by amendment of the Local Tax Enabling Act,
Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq.,[2] the Realty Transfer Tax Act of March 4, 1971, P.L. 6,
as amended, 72 P.S. § 8101-C et seq., and the Local Real
Estate Transfer Tax Act, Act of July 2, 1986, Act No. 77, 72 P.S.
§ 8101-D et seq.
Notwithstanding the provisions of § 212-37 of this article, if any stock of a family farm corporation is transferred to a person who is not a family member within 10 years from the date of the conveyance from a sole proprietor family member to a family farm corporation, the tax imposed by this article shall become immediately due and payable.
A.
The payment of the tax imposed herein shall be evidenced
by the affixing of a rubber stamp whereon the date of payment of the
tax, amount of the tax and the signature of the collecting agent shall
be set forth.
B.
The Solicitor of the Township, the Recorder of Deeds
of York County, Pennsylvania, and any other person designated by a
resolution of the Township Supervisors shall be and hereby are appointed
collecting agents of this Township for the collection of the tax.
C.
The collecting agents shall be entitled, upon agreement
with the Supervisors, to retain as their compensation for the collection
of said tax a sum not to exceed 1% of the total amount of all tax
collected.
D.
The collecting agents shall submit a written report
to the Treasurer of the Township, on or before the fifth day of each
month, setting forth the total amount of tax collected during the
preceding month, and forward a check along with said report, payable
to the Township, for the amount of the tax collected less the compensation
hereinbefore provided.
The Treasurer shall keep an accurate record
of the amount of remittance received from said collecting agents and
make monthly reports to the Supervisors.
A.
The tax, interest and penalties, if any, shall be
paid to the Treasurer of the Township, who is hereby charged with
the collection thereof as hereinbefore provided.
B.
The Treasurer shall pay over to the Township all taxes,
interest and penalties received, collected or recovered hereunder.
All payments made by the Treasurer to the Township shall be accompanied
by an accurate written report of the collections transmitted.
C.
The Secretary is authorized and empowered to prescribe,
adopt and promulgate rules, regulations and forms relating to any
matter or thing pertaining to the administration and enforcement of
this article and the collection of the taxes, interest and penalties
hereby imposed, subject to the approval of the Supervisors.
Every document, when lodged with or presented
to any Recorder of Deeds for recording, shall set forth therein and
as a part of such document the true, full, complete and actual value
thereof or shall be accompanied by either a certificate from a title
company or by an affidavit, executed by a responsible person connected
with the transaction or privilege, showing such connection and setting
forth the true, full, complete and actual value thereof.
All taxes imposed by this article not paid when
due shall bear interest from the due date at the rate of 1/2 of 1%
per month until paid.
[Amended 5-12-1987 by Ord. No. 3-87]
A.
A penalty of 10% is hereby imposed upon all taxes
which are unpaid at the time they are due and payable in accordance
with the provisions of this article.
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 to record a declaration required
under this article on the date prescribed therefor, unless it is 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.
All taxes imposed by this article, together
with interest from the due date and the penalty thereon, may be recovered
as other debts of like character are now, by law, recoverable.
The transferee shall remain liable for any unpaid realty transfer tax imposed hereunder, and the tax imposed by this article shall become a lien upon the real property or any interest therein, situate wholly or partly within said Township, which are described in or conveyed by the document which is the subject of tax imposed under § 212-36A hereof and as to which the transfer of title is subject to the tax imposed under § 212-36B hereof and as to which the acceptance of possession is subject to tax imposed under § 212-36C hereof, said lien to begin at the time when tax is due and payable and continue until the discharge by payment or in accordance with law. The Solicitor of the Township or Treasurer is authorized to file a tax claim for said tax in accordance with the provisions of the Municipal Lien Act of 1923, the amendments and supplements thereto.[1]
[1]
Editor's Note: See 53 P.S. § 7101
et seq.
A.
It shall be unlawful for any person to:
(1)
Make, execute, issue, deliver or accept or cause to
be made, executed, issued, delivered or accepted any document without
the full amount of tax thereon being duly paid.
(2)
Fail, neglect or refuse to comply with or violate
the rules and regulations prescribed, adopted and promulgated by the
Supervisors under the provisions of this article.
(3)
Fraudulently affix to any document a rubber stamp
other than hereinbefore provided.
(4)
Forge, enter or alter the date of payment of the tax,
amount of the tax or signature of any collecting agent to be inserted
in the spaces therefor provided in the rubber stamp on any document.
B.
Any person, partnership or corporation who or which
shall violate or fail to comply with any of the provisions of this
section shall be subject to a fine not to exceed $600, upon being
found liable therefor in a civil enforcement proceeding commenced
by East Manchester Township or its authorized representatives. The
violator shall also be liable for all costs, including court costs
and reasonable attorney fees incurred by or on behalf of the Township.
Each day of violation shall constitute a separate violation which
shall be separately punishable as set forth in this section. For purposes
of this section, the Board of Supervisors of East Manchester Township
hereby appoints the Township Manager, Zoning Officer, Permit Officer
or Codes Enforcement Officer as authorized representatives, any one
of whom may commence and pursue enforcement proceedings pursuant to
this section.
[Amended 5-14-1996 by Ord. No. 5-14-96]
The tax levied under this article shall become
effective July 1, 1986, and shall continue in force on a calendar-year
basis without annual reenactment unless the rate of the tax is subsequently
changed.
It is the intent of this article that the entire
burden of the tax imposed herein on a person or transfer shall not
exceed the limitations prescribed in the Local Tax Enabling Act, Act
of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq.,[1] so that if any other political subdivision shall have
imposed or hereafter shall impose such tax on the same person or transfer,
then the tax levied by the Township under the authority of that Act
shall, during the time such duplication of the tax exists, except
as hereinafter otherwise provided, be 1/2 of the rate, and such 1/2
rate shall become effective without any action on the part of the
Township; provided, however, that the Township and any other political
subdivision which impose such tax on the same person or transfer may
agree that, instead of limiting their respective rates to 1/2 of the
rate herein provided, they will impose respectively different rates,
the total of which shall not exceed the maximum rate permitted under
the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, 53
P.S. § 6901 et seq.[2]
