[Adopted 12-4-1967 as Ord. No. 418]
This Article shall be known and may be cited as the "Wilkins Township Deed Transfer Tax Ordinance."
The following words or phrases, when used in this Article, shall have the meanings ascribed to them in this section, except where the context indicates or requires a different meaning:
- Any deed, document, instrument or writing, other than a lease, agreement of sale, mortgage, ground rent or testimentary writing, whereby the legal title to lands, tenements or hereditaments or any real interest therein shall be granted, bargained, sold transferred, conveyed, assigned or otherwise vested in the grantee, purchaser or any other person.
- Every natural person, partnership, association or corporation. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person," as applied to partnerships or associations, shall include the partners or members thereof, and as applied to corporations, the officers thereof.
- The Secretary of the Township of Wilkins.
- TRANSACTION or TRANSFER
- Any act, settlement, proceeding or process whereby the legal title to any lands, tenements or hereditaments or other real property or any real interest therein, situate wholly or in part within the boundaries of the Township of Wilkins, shall be deed be granted, bargained, sold, transferred, conveyed, assigned or otherwise vested.
- TRANSFER TAX COLLECTING AGENT
- The person designated by the Board of Commissioners of the Township of Wilkins to collect the tax imposed by this Article.
- In the case of any transaction or transfer, "value" shall be the actual monetary worth or value of the property granted, bargained, sold or otherwise conveyed at the time of said grant, bargain, sale or conveyance. The actual consideration for said sale or conveyance shall be prima facie evidence of the actual monetary worth or value of the property granted, bargained, sold or otherwise conveyed, and said monetary value shall include all liens, mortgages or other encumbrances on the property granted, bargained, sold or otherwise conveyed. Said actual consideration which is prima facie evidence of the actual monetary worth or value of the property granted, bargained, sold or conveyed shall be construed to mean, for the purpose of this Article, the cash agreed to be paid for the execution and delivery of the deed, together with the face value of all liens, mortgages or other encumbrances secured on the lands, tenements or hereditaments or interest therein conveyed or transferred by said deed, together with any other evidence or indebtedness or promises, either oral or written, give by or on behalf of the grantee or grantor or anyone on his behalf as full or part consideration for said deed, provided, that where such deed shall set forth a small or nominal consideration, the "value" thereof shall be determined from the price set forth in or actual consideration for the contract or agreement of sale or, in the case of a gift, from the actual monetary worth or value of the property granted, bargained, sold or otherwise conveyed at the time of such grant, bargain, sale or conveyance, which in either event shall not be less than the amount of the highest assessment of such lands, tenements or hereditaments for local tax purposes.
On and after the effective date of this Article, through December 31, 1968, and for the calendar year 1969 and the following years, a tax for general revenue purposes at the rate of 1% of the total value is hereby imposed, assessed and levied on every transaction, transfer or privilege arising therefrom, regardless of where the instrument making the transfer is made, executed or delivered or where the actual settlement on such transfers takes place, whereby any lands, tenements or hereditaments or any interest therein, lying, being and situate, wholly or in part within the boundaries of the Township of Wilkins, shall be granted, bargained, sold or otherwise conveyed, provided that, in the case of any lands, tenements or hereditaments or any interest herein located partly within and partly without the boundaries of the Township of Wilkins, the tax herein imposed shall be due and payable at the time of the executing, delivering or accepting of the deed, and the grantee or grantees shall be jointly and severally liable with the grantor or grantors for the payment of said tax.
The Allegheny County Recorder of Deeds or such other authority as designated by the General Assembly of Pennsylvania from time to time is hereby appointed the Transfer Tax Collecting Agent of the Township of Wilkins and is hereby empowered and directed to collect the tax imposed by this Article and to distribute stamps to evidence the payment of said tax. The Collecting Agent shall be entitled to a fee as provided by applicable law.
The payment of the tax imposed by this article shall be paid to the Transfer Tax Collecting Agent at an office from time to time established, and said payment shall be evidenced by an official stamp or stamps affixed to every deed. Said stamp or stamps shall indicate the amount of the tax paid and the date on which payment was made, and said stamp or stamps shall bear the initials of the person affixing said stamps to the deed. The Transfer Tax Collecting Agent may prescribe, prepare and furnish adhesive stamps of such denominations and quantities as may be necessary for the payment of the tax imposed and assessed by this Article.
The Secretary is hereby charged with the enforcement of the provisions of this Article and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:
The method and means to be used in affixing or cancelling stamps in substitution for or in addition to the method and means provided in this Article.
The denominations and sale of stamps.
Any other matter or thing pertaining to the administration and enforcement of the provisions of this Article.
Every deed upon which a tax is imposed by this Article and which does not reflect the actual value of the land, tenements or hereditaments or interest therein granted, bargained, sold or conveyed by said deed shall be accompanied by an affidavit executed by a responsible person connected with the transaction showing such connection and setting forth the true, full, complete and actual value thereof.
The tax imposed by this Article shall not apply to the following transactions and transfers:
When the transfer is by will or mortgage or the interstate laws of this commonwealth.
On a transfer by the owner of previously occupied residential premises to a builder of new residential premises when such previously occupied residential premises is taken in trade by such builder as part of the consideration from the purchaser of a new previously unoccupied single-family residential premises.
On a transfer between nonprofit industrial development agencies and industrial corporations purchasing from them.
On a transfer to nonprofit industrial development agencies.
On a transfer between husband and wife.
On a transfer between persons who were previously husband and wife but who have since been divorced, provided that such transfer is made within three months of the date of the granting of the final decree in divorce and the property or interest therein subject to such transfer was acquired by the husband and wife or husband and wife prior to the granting of the final decree in divorce.
On a transfer between parent and child or the spouse of such a child, or between parent and trustee for the benefit of a child or the spouse of such child.
By and between a principal and straw party for the purpose of placing a mortgage or ground rent upon the premises.
On a correctional deed without consideration.
On a transfer to the United States, the Commonwealth of Pennsylvania or to any of the instrumentalities, agencies or political subdivisions by gift, dedication or deed in lieu of condemnation or deed of confirmation in connection with condemnation proceedings or reconveyance by the condemning body of the property condemned to the owner of record at the time of condemnation, which reconveyance may include property line adjustments, provided that such reconveyance is made within one year from the date of condemnation, leases or on a conveyance to a trustee under a recorded trust agreement for the express purpose of holding title in trust as security for a debt contracted at the time of the conveyance under which the trustee is not the lender and requiring the trustee to make reconveyance to the grantor/borrower upon the repayment of the debt.
Any other transaction or transfer properly exempt from the realty transfer tax of the Commonwealth of Pennsylvania.
It shall be unlawful for any person to:
Execute, deliver, accept or record any deed or cause any deed to be executed, delivered, accepted or recorded without the full amount of the tax thereon being duly paid.
Fraudulently cut, tear or remove from a deed any official stamp, receipt or other evidence of payment.
Fraudulently affix to any deed upon which a tax is imposed by this Article any official stamp or other evidence of payment which has been cut, torn or removed from any other deed upon which a tax is imposed by this Article or any official stamp of insufficient value or any forged or counterfeit stamp or any impression of any forged or counterfeit stamp, receipt, die, plate or other article.
Willfully remove or alter the cancellation marks of any official stamp or restore any such official stamp with intent to use or cause the same to be used after it has already been used or knowingly buy, sell, offer for sale or give away any such altered or restored stamp to any person for use or knowingly use the same.
Knowingly have in his possession any altered or restored official stamp which has been removed from any deed upon which a tax is imposed by this Article, provided that the possession of such stamp shall be prima facie evidence of an intent to violate the provisions of this subsection.
Knowingly or willfully prepare, keep, sell, offer for sale or have in his possession any forged or counterfeited official stamps.
Fail to pay the tax imposed by this Article.
Make use of any stamp to denote payment of any tax imposed by this Article or as prescribed by the Secretary.
Fail, neglect or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated by the Secretary under the provisions of this Article.
[Amended 12-11-2006 by Ord. No. 977]
Any tax imposed under § 156-16 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. § 7101 et seq.), as amended, known as “The Municipal Claims and Tax Liens Act.” The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176) (72 P.S. § 806), as amended, known as “The Fiscal Code,” or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
[Amended 12-11-2006 by Ord. No. 977]
The tax imposed under § 156-16 of this article and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511), as amended, known as "The Local Tax Enabling Act," provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Township of Wilkins, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
Editor's Note: Former § 156-25, Violations and penalties, as amended, was repealed 12-11-2006 by Ord. No. 977.
Editor's Note: Former § 156-26, Unpaid tax to become lien, was repealed 12-11-2006 by Ord. No. 977.
The books, accounts and records of the Transfer Tax Collection Agent shall be audited, adjusted and settled in the manner prescribed by law for the auditing, adjusting and receiving or expending funds of the Township of Wilkins other than earned income.