[Res. No. 2022-84, 12/1/2022]
The Tax Collector of Lower Macungie Township shall waive additional charges for real estate taxes beginning with tax year 2023 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, defined to mean:
A. 
The date of transfer of ownership of real property; and
B. 
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.
2. 
Attests that a notice was not received.
3. 
Taxpayer shall use the standardized form developed by the Pennsylvania Department of Community and Economic Development for purposes of submitting the waiver request and attestation.
4. 
Provides the Tax Collector in possession of the claim with one of the following:
A. 
A copy of the deed showing the date of real property transfer; or
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.
5. 
Pays the face amount of the tax notice for the real estate tax with the waiver request.
[Res. No. 2022-84, 12/1/2022]
A Tax Collector who in good faith accepts a waiver request and full payment of the face amount on the real estate bill shall not be personally liable for any amount due or arising from the real estate tax that is the subject of the waiver request.
[Res. No. 2022-84, 12/1/2022]
A taxpayer granted a waiver and paying real estate tax as provided herein 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. 2022-84, 12/1/2022]
This resolution shall become effective beginning July 1, 2023, or the date on which the Township's 2023 real estate tax notices are issued, if earlier.