[Adopted 11-28-2022 by Ord. No. 2022-10]
To adopt regulations governing the potential waiver of any interest,
fee, penalty or charge accruing to and in excess of the face amount
of the real estate tax as provided in the real estate tax notice under
certain specific circumstances.
The elected tax collector for the Township of Hempfield shall,
for all tax years beginning and after January 1, 2023, grant a waiver
of additional charges for real estate taxes if the taxpayer does the
following:
A.
Provides
a waiver request of additional charges, in a form to be established
by the Pennsylvania Department of Community and Economic Development,
to the tax collector in possession of the claim within 12 months of
a qualifying event;
B.
Attests
that a notice was not received;
C.
Provides
the tax collector with a copy of the deed showing the date of real
property transfer; and
D.
Provides
the tax collector in possession of the claim with one of the following:
(1)
A copy
of the deed showing the date of real property transfer; or
(2)
A copy
of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate showing the date of issuance
or a copy of an executed lease agreement between the owner of a mobile
or manufactured home and the owner of a parcel of land on which the
mobile or manufactured home will be situated showing the date the
lease commences; and
(3)
Pays
the face value amount of the tax notice for the real estate tax with
the waiver request.
E.
A taxpayer
granted a waiver and paying real estate tax as provided in this subsection
shall not be subject to an action at law or in equity for an additional
charge, and any claim existing or lien filed for an additional charge
shall be deemed satisfied.
A tax collector that accepts a waiver and payment in good faith
in accordance with the provisions herein shall not be personally liable
for any amount due or arising from the real estate tax that is the
subject in the waiver.
As used in this section, the following words and phrases shall
have the meanings given to them herein unless the context clearly
indicates otherwise:
Any interest, fee, penalty or charge accruing to and in excess
of the face amount of the real estate tax as provided in the real
estate tax notice.
For the purposes of real property, the date of transfer of ownership.
For the manufactured or mobile homes, the date of transfer of
ownership or the date a lease agreement commences for the original
location or relocation of a manufactured or mobile home on a parcel
of land not owned by the owner of the manufactured or mobile home.
The term does not include the renewal of a lease for the same location.
The elected tax collector for Hempfield Township, any authorized
or designated delinquent tax collector, the Westmoreland County Tax
Claim Bureau, or any alternative collector of taxes as provided for
in the act of July 7, 1947 (P.L. 1368, No. 542), known as the "Real
Estate Tax Sale Law,"[1] an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against the person or property of the taxpayer for
the real estate tax or amounts, liens or claims derived from the real
estate tax.
[1]
Editor's Note: See 72 P.S. § 5860.101 et seq.
