[Adopted 11-10-2022 by Ord. No. 2406, approved 11-10-2022]
The background of this article and its legislative intent is
as follows: The General Assembly of the Commonwealth of Pennsylvania,
through Act 57 of 2022 (P.L. 701; the "Act"), amended Section 7 of
the Local Tax Collection Law[1] to provide procedures requiring tax collectors to waive
additional charges for real estate taxes in the event a taxpayer fails
to receive a real estate tax notice. As a taxing district under the
Local Tax Collection Law, the Borough of Carlisle, through Borough
Council, is required by ordinance to allow the waiver of additional
charges in accordance with procedures established through the Act.
[1]
Editor's Note: See 72 P.S. § 5511.7.
The following words and phrases shall have the following meanings
given to them in this section 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 purposes of real property, the date of transfer of ownership;
and
For purposes of 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 mobile home or manufactured home on a
parcel of land not owned by the owner of the mobile or manufactured
home. The term does not include the renewal of a lease for the same
location.
A tax collector as defined in Section 2,[1] a delinquent tax collector as provided in Section 26.1,[2] the tax claim bureau or an alternative collector of taxes
as provided in the Act of July 7, 1947 (P.L. 1368, No. 542), known
as the "Real Estate Tax Sale Law,"[3] 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.
The Tax Collector for Borough of Carlisle real estate taxes
shall waive additional charges for real estate taxes beginning in
the tax year 2023 and every tax year thereafter, if a taxpayer does
all of the following:
A.
Provides a waiver request of additional charges to the Tax Collector
in possession of the claim within 12 months of a qualifying event;
B.
Attests that the tax notice was not received; and
C.
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 the parcel of land on which
the mobile or manufactured home will be situated showing the date
the lease commences; and
D.
Pays the face value amount of the tax notice for the real estate
with the waiver request.
A taxpayer granted a waiver and paying real estate tax as provided for in § 66-19 above 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 § 66-19 above shall not be personally liable for any amount due or arising from the real estate tax that is the subject of the waiver.
