[Adopted 3-12-1959 by Ord. No. 262, as last reenacted 1-7-1965]
This article shall be known and may be cited as the "Real Estate
Transfer Tax Ordinance."
A.
ASSOCIATION
CORPORATION
DOCUMENT
PERSON
VALUE
Unless otherwise expressly stated or where the context clearly indicates
a different meaning, the following words and terms shall have, for
the purpose of this article, the meanings indicated as follows:
A partnership, limited partnership, registered partnership,
business operated under a fictitious name or any other form of unincorporated
enterprise owned or conducted by two or more persons.
A corporation or joint-stock association organized under
the laws of the Commonwealth of Pennsylvania, the United States or
any other state, territory or foreign country or dependency, including
but not limited to banking institutions; providing, however, that
deeds shall not be taxable wherein the transferor or grantor is a
corporation, association, trust, community chest fund or foundation
organized exclusively for charitable, religious or educational purposes,
no part of the income of which inures to the benefit of any private
shareholder, member or individual.
Any deed, instrument or writing whereby any lands, tenements
or hereditaments, or any part thereof, within Ligonier Borough, Westmoreland
County, Pennsylvania, or any interest therein, shall be granted, bargained
or otherwise conveyed and transferred to another person, but does
not include wills, instruments of devolution, mortgages, leases, transfers
between husband and wife, transfers between parents and child or the
spouse of such child.
Every natural person, association, corporation or business
under a fictitious name. Whenever used in any clause prescribing or
imposing a fine or imprisonment, or both, the term "person," as applied
to association, shall mean the partners or members thereof and, as
applied to corporations, the officers thereof.
In the case of any document resulting from or evidencing
the sale of real estate and, in pursuance thereof, transferring, granting,
bargaining and otherwise conveying any land, tenement or hereditament
or interest, the amount of the actual consideration thereof, including
liens or other encumbrances thereon or a commensurate part of the
liens or other encumbrances thereon, where such liens or other encumbrances
also encumber other lands, tenements or hereditaments; provided, however,
that where such documents shall set forth a small or nominal consideration
or a sentimental consideration or both, the value thereof shall be
the actual consideration or sale price of said real estate, but if
there is no actual consideration, then the valuation established by
the Board for the Assessment and Revision of Taxes in and for Westmoreland
County, Pennsylvania, from which said Board derives the assessed valuation
for the purpose of taxes, which means the highest valuation established
by said Board and not the tax assessment valuation.
B.
The singular shall include the plural.
Every person who makes, executes, issues and delivers as transferor
any documents or on whose behalf any document is made, executed, issued,
delivered or accepted shall be subject to pay for, and in respect
thereof, or for or in respect of the vellum parchment or paper upon
which such document is written or printed, a Borough tax at the rate
of 1% of the value of the property represented by such document, which
Borough tax shall be payable at the time of the making, execution,
issuance or delivery of such document.
[Added 2-12-1987 by Ord. No. 423]
A.
The one-percent real estate transfer tax originally imposed by the
Borough through Ordinance No. 262, enacted March 12, 1959, as last
reenacted January 7, 1965, shall be extended and expanded to include
all of the transactions as defined in Article XI-C of Act No. 77 of
1986.[1]
[1]
Editor's Note: See 72 P.S. § 8101-C et seq.
B.
The Council adopts as taxable the definitions prescribed by Act No.
77 of 1986 which, inter alia, includes as taxable any:
(1)
Transfers to or from an nonprofit industrial development agency.
(2)
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 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.
A.
The payment of the tax imposed by this article shall be evidenced
by the affixing of an official receipt by the Special Tax Collector
of the Borough of Ligonier to every document by the person making,
executing, issuing or delivering such document, which receipt shall
be provided by the Borough of Ligonier and shall be available in such
places as the Borough of Ligonier, from time to time, will determine.
B.
No document which represents the transfer of real estate, upon which
this tax is imposed by this article, shall be made the basis of any
action or other legal proceeding, nor shall proof thereof be offered
or received in evidence in any court of the commonwealth or recorded
in the office of any recorder of deeds of any county of this commonwealth
unless said official receipt as provided in this article has been
affixed thereto.
Every document, when lodged with or presented to any recorder
of deeds of this commonwealth 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 an affidavit executed by a responsible
person connected with the transaction, showing such connection, setting
forth the true, full and complete value thereof or the reason why
such document is not subject to the tax under this article if the
document does not, of itself, disclose such reason.
It shall be unlawful for any person to:
A.
Make, execute, issue, deliver or accept, or cause to be made, executed,
delivered or accepted, any document without the full amount of the
tax thereon being duly paid.
B.
Fraudulently cut, tear or remove from a document any official receipt
as provided for above.
C.
Fraudulently affix a receipt to any document upon which tax is imposed
by this article or have any receipt of insufficient value or any forged
or counterfeit receipt or any impression of any forged or counterfeit
receipt, die, plate or other article attached to any document.
D.
Knowingly or willfully prepare, keep, sell, offer for sale or have
in his possession any forged or counterfeited receipting instrument.
[Amended 8-8-1963 by Ord. No. 294; 1-12-1989 by Ord. No. 438]
Any person violating any of the provisions of this article shall,
upon conviction thereof before the Magisterial District Judge, be
sentenced to pay a fine of not more than $300 and costs of prosecution
and, in default of payment of such fine and costs, to imprisonment
in the county jail for not more than 30 days.
[Amended 1-12-1989 by Ord. No. 438]
The tax hereby imposed is for general revenue purposes and shall
be imposed and collectible beginning May 1, 1959, and it is estimated
and expected that there shall be derived from such taxation the sum
of $1,500 for the current year.
A.
In addition to any and all other penalties herein provided for, all
taxes imposed by this article, if not paid when due, shall bear interest
at the rate of 1/2 of 1% until paid, beginning 10 days after the transfer,
the time of the transfer to be deemed to be the date of recording.
B.
A penalty of 5% is hereby imposed upon any tax which remains unpaid
within one month after the transfer.
All taxes imposed by this article together with interest and
penalties, shall be recovered as other debts of this character are
now by law recoverable.
The tax herein provided for, if unpaid when due, with interest
and penalties, shall become a lien upon the lands, tenements or hereditaments,
or any part thereof, lying, being and situate wholly or partly within
the boundaries of Ligonier Borough, Westmoreland County, Pennsylvania,
and conveyed by such document. Such liens shall be effective at the
time when the tax is due and payable and shall continue, as provided
by law, until discharged by payment, and the Borough of Ligonier,
Westmoreland County, Pennsylvania, in pursuance of said lien, may
file a municipal tax claim in the Court of Common Pleas of Westmoreland
County, Pennsylvania, according to law, against the transferor or
transferee, or both, of said lands, tenements or hereditaments so
that unpaid taxes and penalties shall become a record lien against
the lands, tenements and hereditaments conveyed.
[Amended 1-12-1989 by Ord. No. 438]
This article is enacted under the authority of the Local Tax
Enabling Act, 53 P.S. § 6901 et seq., and amendments thereto[1].
[1]
Editor's Note: See also 53 P.S. §§ 6924.101
to 6924.312.
[Added 1-12-1989 by Ord. No. 438]
The tax imposed by this article shall continue in force without
annual reenactment by the Council.
