The Tax Collector of Unity Township shall comply with the provisions
of Act 57 and this resolution for tax years beginning on or after
January 1, 2023.
For purposes of this resolution and the Tax Collector's
implementation of the provisions of the Act, the following words and phrases shall have the meanings
given to them unless the context clearly indicates otherwise:
ADDITIONAL CHARGE
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.
QUALIFYING EVENT
A.
For the purposes of real property, the date of transfer of ownership.
B.
For 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.
TAX COLLECTOR
The elected tax collector for Unity Township, Westmoreland
County, Pennsylvania, 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," 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 shall, for tax years beginning on and after
January 1, 2023, grant a request to waive additional charges for real
estate taxes if the taxpayer does all of the following:
A. Submits a request for a waiver of additional charges, on a form provided
by the Commonwealth of Pennsylvania Department of Community and Economic
Development, to the Tax Collector in possession of the claim within
12 months of a qualifying event;
B. Pays the face value amount of the tax notice for the real estate
tax with the waiver request;
C. Attests that a tax notice was not received; 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.
A taxpayer who has been granted a waiver and pays the real estate
tax as provided in this resolution 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.
Any Tax Collector that accepts a waiver and payment in good
faith in accordance with this resolution shall not be personally liable
for any amount due or arising from the real estate tax that is the
subject in the waiver.