[Adopted 2-7-1966 by Ord.
No. 247 (Ch. 161, Art. II, of the 2005 Code of Ordinances)]
This article shall be known and may be cited as the Real Estate
Transfer Tax Ordinance of the Borough of Bath.[1]
[1]
Editor's Note: This tax was originally levied for 1966 and
was reenacted for 1967 by Ord. No. 253, for 1968 by Ord. No. 259,
for 1969 by Ord. No. 263, for 1970 by Ord. No. 269, for 1971 by Ord.
No. 276, for 1972 by Ord. No. 286; for 1973 by Ord. No. 291; for 1974
by Ord. No. 295; for 1975 by Ord. No. 313; for 1978 by Ord. No. 320;
for 1979 by Ord. No. 329; for 1980 by Ord. No. 339; for 1981 by Ord.
No. 345; for 1982 by Ord. No. 354; for 1983 by Ord. No. 363; for 1984
by Ord. No. 368; for 1985 by Ord. No. 377; for 1986 by Ord. No. 382;
for 1987 by Ord. No. 389; for 1988 by Ord. No. 397; for 1989 by Ord.
No. 412; for 1990 by Ord. No. 424; for 1991 by Ord. No. 433; for 1992
by Ord. No. 449 for 1993 by Ord. No. 460 for 1994 by Ord. No. 468
and was permanently reenacted by Ord. No. 475.
A.ย
ASSOCIATION
CORPORATION
DEED
(1)ย
(2)ย
(3)ย
DEPARTMENT
INTEREST
PERSON
TRANSFER
VALUE
The following words, when used in this article, shall have the meaning
hereby ascribed thereto, except where the context clearly indicates
otherwise:
A partnership, limited partnership or other form of unincorporated
enterprise owned by two or more persons.
A cooperative, joint stock association or corporation.
A contract, agreement, document, deed, decree, order, instrument
or writing whereby any lands, tenements or hereditaments, or any interest
therein, shall be alienated, granted, bargained, sold, transferred,
conveyed, assigned, released or otherwise disposed of to any person,
excepting, however:
Transfers between husband and wife, and transfer between parent
and child or the spouse of such child;
Leases; agreements of sale, mortgages and transfers by will
testamentary writings or by the interstate laws of the Commonwealth
of Pennsylvania; and
Such other transfers as are specifically exempted under the
Local Tax Enabling Act of 1965, ยงย 2(1).
The Department of Revenue of this commonwealth.
[Added 12-4-2006 by Ord.
No. 2006-593]
The vested or contingent title, right, privilege, power,
benefit or advantage accruing to any person as the result of any transaction.
A natural person, association or corporation, including such
persons, associations and corporations when acting in a representative
or fiduciary capacity. Whenever used in any clause prescribing or
imposing a penalty, or both, the term "person" shall include the partners
in any partnership or limited partnership, the members of any unincorporated
enterprise, and the officers of any corporation.
The transfer of real property by deed, as herein defined,
or any interest in real property situate wholly or partly within the
Borough of Bath, regardless of where the instrument making the transfer
is made, executed or delivered, or where the actual settlement on
such transfer takes place.
The actual pecuniary worth of any interest which constitutes
the subject matter of a transfer at the time the said transfer is
consummated. Any actual monetary consideration for a transaction shall
be prima facie, but not conclusive, evidence of actual pecuniary worth
or value and shall be construed to include any sums of cash or articles
of value agreed to be paid or exchanged, the face value of all mortgages,
notes, judgments, liens or encumbrances given in connection with the
transaction, together with any other evidence of indebtedness or promises,
whether oral or written, given as full or part consideration for the
transaction; provided, that which is the subject matter of a transaction
shall in no event be less than the amount of the highest assessment
of such interest for local tax purposes, if such interest has been
so assessed.
B.ย
In this article, the singular shall include the plural, the plural
shall include the singular, and the masculine shall include the feminine
and the neuter.
A.ย
There is hereby levied and assessed upon every transfer a tax at
the rate of 1% of the total value, or fraction thereof, of any interest
which constitutes the subject matter of a transfer.
B.ย
Where any lands, tenements or hereditaments, or any interest therein,
are located partly within and partly without the boundaries of the
Borough of Bath, said tax is levied and assessed only upon the value
of that portion of such lands, tenements or hereditaments, or interest
therein, which lies within the boundaries of the Borough of Bath.
This tax shall be paid to the Recorder of Deeds of Northampton
County by the transferor named in the deed at the time of the delivery
or recording of the deed.
[Amended 12-4-2006 by Ord. No. 2006-593]
The payment of the real estate transfer tax shall be evidenced
by a notation on the deed executed by the Department.
The Recorder of Deeds of Northampton County shall receive such
commission as Council may from time to time determine.
[Amended 12-4-2006 by Ord. No. 2006-593]
A.ย
The tax imposed under ยงย 590-3 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511), as amended, known as "The Local Tax Enabling Act";[1] provided, that if the correct amount of the tax is not
paid by the last date prescribed for timely payment, the Borough of
Bath, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72
P.S. ยงย 8102-D), authorizes and directs the Department to
determine, collect and enforce the tax, interest and penalties.
[1]
Editor's Note: See now 53 P.S. ยงย 6924.101 et seq.
B.ย
The Department, to cover its costs of administration, shall retain
an amount equal to costs but not to exceed 10% of the tax, interest,
and penalty collected and enforced by the Department under Section
1102-D of the Tax Reform Code of 1971 (72 P.S. ยงย 8102-D)
and under this article.
Every deed relating to any transfer taxable under this Article I, when lodged with or presented to the Recorder of Deeds for recording, shall set forth therein and as part of such deed the true, full, complete and actual value thereof, or shall be accompanied by either a certificate by an attorney at law or by an affidavit, executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full, complete and actual value thereof.
It shall be unlawful for any person to:
[Amended 12-4-2006 by Ord. No. 2006-593]
Any tax imposed under ยงย 590-3 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. ยงย 7101 et seq.), as amended, known as "The Municipal Claims and Tax Liens Act." All taxes imposed by this article not paid when due shall bear interest from the due date at the rate of 0.005% per month until paid. In addition, a penalty of 10% shall be added as soon as the tax shall become overdue.
The real estate transfer tax, together with interest from due
date, may be recovered as other debts of like character are recovered.
The real estate transfer tax shall, when due and unpaid, be
and become a lien upon all lands, tenements or hereditaments, or any
interest therein, lying within the limits of the Borough of Bath which
lands, tenements, hereditaments, or interest therein, are the subject
matter of a transfer, said lien to commence at the time when the tax
imposed under this article is due and payable, and to continue until
discharged by payment or in accordance with the law.
A.ย
Any person who shall violate any of the provisions of this article
shall, for each and every offense, upon conviction thereof, be sentenced
to pay a fine of not more than $600 and costs of prosecution, or,
in default of payment of such fine and costs, to imprisonment for
not more than 30 days. In addition, court costs and reasonable attorney
fees incurred by the Borough in enforcement proceedings shall be assessed
against violator and awarded to the Borough.
[Amended 11-5-2018 by Ord. No. 2018-678]
The provisions of this article are severable, and if any section, clause, sentence, part or provision thereof shall be held to be illegal, invalid or unconstitutional, such invalidity or unconstitutionality shall not affect or impair any of the remaining sections, clauses, sentences, parts or provisions thereof; it is hereby declared to be the intent of the Council of the Borough of Bath that this Article I would have been adopted if such illegal, invalid or unconstitutional section, clause, sentence, part or provision had not been included therein.
[Amended 12-13-1994 by Ord. No. 475].
All taxes imposed under this article shall continue in force
without annual reenactment unless the rate of tax is subsequently
changed.
[Amended 12-13-1994 by Ord. No. 475; 12-4-2006 by Ord. No. 2006-593]
This article is enacted under the authority of the Local Tax
Enabling Act (53 P.S. ยงย 6924.101 et seq.) and under the
authority of the provisions of Article XI-D of the Tax Reform Code
of 1971 (72 P.S. ยงย 8102-D et seq.).