[Adopted 10-17-2022 by Ord. No. 1967]
As used in this article, the following terms shall have the
meanings indicated:
Any interest, fee, penalty, or charge accruing to, and in
excess of, the face amount of the real estate tax as provided for
in the real estate tax notice.
For the purposes of real property, the date of the 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 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.
A Tax Collector as defined in Section 2, a Delinquent Tax
Collector as provided in Section 26.1, the Tax Claim Bureau or any
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," 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 the City of Warren is hereby authorized
and directed to waive any additional amount due and owing to the City
of Warren following a qualifying event, provided that the taxpayer:
A.
Attests that the tax bill was not received;
B.
Provides proof to the Tax Collector that the property was transferred
to such taxpayer on a date within the previous twelve-month period;
such proof may consist of:
C.
Provides a waiver request of additional charges to the Tax Collector
in possession of the claim within 12 months of a qualifying event.
Such waiver request shall be on the form provided by the Pennsylvania
Department of Community and Economic Development; and
Tax Collectors may not be held liable for any amount arising
from the acceptance of a good faith payment made in accordance with
the Act.
A taxpayer granted a waiver and paying the real estate tax as
provided shall not be subject to an action at law or in equity for
an additional charge, and any claim existing or lien filed for additional
charge shall be deemed satisfied.
This article shall be in effect for the 2023 Real Estate Tax
Year and tax years thereafter as provided for in Act 57 of 2022 (72,
P.S. 5511.7).
