The following words or phrases, when used in this article shall have
the meaning ascribed to them in this section, except where the context
clearly indicates a different meaning:
ASSOCIATION
Any partnership, limited partnership or other form of unincorporated
enterprise owned, operated or conducted by two or more persons.
BOARD
The Board of Supervisors of the Township of Bethel, Delaware
County, Pennsylvania.
DEED
Any instrument or writing, excepting a mortgage, testamentary
writing, or lease, whereby any real property, or any interest therein,
is granted, bargained, sold, transferred, conveyed, assigned, vested,
delivered or accepted.
PERSON
Every natural person, co-partnership, association or corporation.
Whenever used in any clause prescribing or imposing a penalty, the
term "person," as applied to co-partnerships or associations, shall
mean the partners or members thereof, and as applied to corporations
shall mean the officers and directors thereof.
TAKING POSSESSION
The transaction, or the act, or the exercise of the privilege,
of taking actual possession by the transferee of the real property
involved in the transfer. Taking actual possession, within the meaning
of this definition, shall include, but shall not be limited to, entry
upon said real property by the transferee, his agent, tenant, licensee,
or by any other person for the transferee, or the attornment to the
transferee by a tenant in possession, or the exercise by the transferee
of any of the incidents of ownership, or the transferee's compliance
with or assumption of any of the responsibilities of ownership, including,
but not limited to, the act of paying real estate taxes, each and
all of which shall be deemed to occur at the site of the said real
property regardless of where the deed making the transfer is made,
executed, delivered, accepted or recorded, or where actual settlement
on such transfer takes place.
TAX
The tax levied, assessed and imposed by this article.
TAX COLLECTOR OR COLLECTOR
The person elected or designated by the Township Supervisors
to collect or receive the taxes imposed by this article.
TOWNSHIP
The Township of Bethel, Delaware County, Pennsylvania.
TRANSFER
The transfer for value by deed of real property, or of any
interest in real property, situate wholly or in part within the boundaries
of the Township, regardless of where the instruments making the transfer
are made, executed, delivered, accepted or recorded, or where the
actual settlement on such transfer takes place. Transfers by lease,
will or by the intestate laws of the Commonwealth of Pennsylvania
are expressly excluded from this definition.
TRANSFEREE
The person who is the grantee in the deed.
TRANSFEROR
The person who is the grantor in the deed.
VALUE
The gross sale price of the real property, or any interest
therein, involved in the transfer, which shall be the sum of the actual
cash paid, the market value of any property exchanged, the amount
of obligations reduced, cancelled or satisfied, the amount of purchase
money or other obligations made or given, if any, and the amount due
on all liens, mortgages and other encumbrances under and subject to
which the transfer is made.