[Res. No. 2022-27, 9/28/2022]
The Tax Collector shall waive additional charges for real estate
taxes in the then-current tax year if the taxpayer does all of the
following:
1.
Provides a waiver request of additional charges to the Tax Collector
in possession of the claim within 12 months of a qualifying event;
2.
Attests that a notice was not received;
3.
Provides the Tax Collector in possession of the claim with any one
of the following:
A.
A copy of the deed showing the date of real property transfer;
B.
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
4.
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
[Res. No. 2022-27, 9/28/2022]
A form providing for the waiver of additional charges will be
made available from the Tax Collector and the Lower Southampton Township
Municipal Building.
[Res. No. 2022-27, 9/28/2022]
The taxpayer granted a waiver and paying real estate tax as
provided in this Part 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.
[Res. No. 2022-27, 9/28/2022]
The Tax Collector accepting a waiver and payment in good faith
in accordance with this Part and Act 57 of 2022[1] shall not be personally liable for any amount due or arising
from the real estate tax that is subject in the waiver.
[1]
Editor's Note: See 72 P.S. § 5511.7.
[Res. No. 2022-27, 9/28/2022]
As used in this Part, the following words and phrases shall
have the following meanings given to them 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 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 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 of the Local Tax
Collection Law (72 P.S. § 5511.1 et seq.), a delinquent
tax collector as provided in Section 26.1 of the Local Tax Collection
Law, the Tax Claim Bureau or an alternative collector of taxes as
provided in the Real Estate Tax Sale Law (72 P.S. § 5860.101
et seq.), 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.
[Res. No. 2022-27, 9/28/2022]
All resolutions or parts of resolutions that are inconsistent
herewith are hereby repealed.
