[Adopted 11-14-2022 by Ord. No. 765]
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 in the
Borough of Churchill's real estate tax notice.
For the purposes of real property, the date of transfer of ownership
of the property.
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 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.
The Borough of Churchill's Tax Collector.
A form created by the Department of Community and Economic
Development, by which a taxpayer must request a waiver of additional
charges. The form shall include a space for attestation by the taxpayer.
The Tax Collector shall waive additional charges for real estate
taxes, 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 they never received a real estate tax notice;
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 a 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 of the tax notice for the real estate tax with
the waiver request.
A taxpayer who is granted a waiver and has paid real estate
tax as described herein shall not be subject to an action at law or
in equity for an additional charge, and any existing claim(s) or lien
filed for an additional charge shall be deemed satisfied.
