Upon motion by _______________________, seconded by _________________________, the following Ordinance was duly enacted, _____ voting in favor of enactment, _____ voting against enactment.
ORDINANCE
98-20
An Ordinance of
Millcreek Township providing for the levying, assessment and collection for
general revenue purposes of a tax upon transfers of interest in real property
to the extent that such transfers are subject to tax under the Realty Transfer
Tax Act, 72 P.S. §8101-C, et seq., as authorized by 72 P.S. §8101-D, et seq.
and to be administered, collected and enforced under the Local Tax Enabling
Act, 53 P.S. §6901, et seq.; requiring the filing of statements of value where
the full value of the interest conveyed is not set forth in the instrument or
where exemption is claimed; establishing standards for issuance of
determinations and collection of the tax; establishing penalties for violation
and containing repealor and severability clauses.
WHEREAS, the Board of Supervisors by enactment of Ordinance 87-6 provided for the levying, assessment and collection for general revenue purposes of a realty transfer tax upon transfers of interest in real property to the extent that such transfers are subject to the State realty transfer tax imposed under 72 P.S. § 8101-C, et seq.; and
WHEREAS, under 72 P.S. § 8101-D, et seq., such local realty transfer tax is to be administered, collected and enforced under the Local Tax Enabling Act, 53 P.S. § 6901, et seq.; and
WHEREAS, 72 P.S. § 8102-C.3 has, since enactment of Ordinance 87-6, been amended on several occasions, most recently by Act 7 of 1997, with respect to transactions excluded from realty transfer tax; and
WHEREAS, the Board of Supervisors has determined that proper administration, collection and enforcement of the local realty transfer tax requires amendments to the provisions of Ordinance 87-6.
IT IS HEREBY
ORDAINED AND ENACTED by the Board of Supervisors of the
1.01. Short Title. This Ordinance shall be known as the Millcreek Township Realty Transfer Tax Ordinance.
1.02. Authority. A local realty transfer tax is imposed in this Ordinance under authority of 72 P.S. § 8101-D, et seq., and shall be administered, collected and enforced in accordance with the Local Tax Enabling Act, 53 P.S. § 6901, et seq., the Second Class Township Code, 53 P.S. § 65101, et seq., the Municipal Claims Act, 53 P.S. § 7101, et seq., ordinances of Millcreek Township governing imposition of interest on sums due to the Township, civil enforcement of ordinances and imposition of attorneys’ fees for enforcement and collection and Resolutions adopted by the Board of Supervisors as they may be applicable, all of which are incorporated herein.
1.03. Definitions. The following words when used in this Ordinance shall have the meanings ascribed to them in this Section:
“Association.” A partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons other than a private trust or a decedent’s estate.
“Corporation.” A corporation, joint-stock association, limited liability company, business trust or banking institution which is organized under the laws of the Commonwealth of Pennsylvania, the United States or any other State, territory, foreign country or dependency.
“Department.” When used in this Ordinance, shall mean the Pennsylvania Department of Revenue or any department subsequently assigned responsibility for administration, collection and enforcement of the State realty transfer tax.
“Document.” Any deed, instrument or writing which conveys, transfers, devises, vests, confirms or evidences any transfer or devise of title to real estate, but not including wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding thirty years and instruments which solely grant, vest or confirm a public utility easement. “Document” shall also include a declaration of acquisition required to be presented for recording under Section ** of this Ordinance.
“Family farm corporation/partnership.” A corporation or, as applicable, a partnership of which at least seventy-five percent of its assets are devoted to the business of agriculture and at least seventy-five percent of each class of stock of the corporation or, in the case of a partnership, of the interest in the partnership are continuously owned by members of the same family. The business of agriculture shall not be deemed to include:
(1) Recreational activities such as, but not limited to, hunting, fishing, camping, skiing, show competition or racing;
(2) The raising, breeding or training of game animals or game birds, fish, cats, dogs, pets or animals intended for use in sporting or recreational activities;
(3) Fur farming;
(4) Stockyard and slaughterhouse operations; or
(5) Manufacturing or processing operations of any kind.
“Living trust.” Any trust, other than a business trust, intended as a will substitute by the settlor, which becomes effective during the lifetime of the settlor, but from which trust distributions cannot be made to any beneficiaries other than the settlor prior to the death of the settlor.
“Members of the same family.” Any individual, such individual’s brothers and sisters, the brothers and sisters of such individual’s parents and grandparents, the ancestors and lineal descendants of any of the foregoing, a spouse of any of the foregoing and the estate, if any, of the foregoing. Individuals related by the half blood or legal adoption shall be treated as if they were related by the whole blood.
“Ordinary trust.” Any trust, other than a business trust or a living trust, which takes effect during the lifetime of the settlor and for which the trustees of the trust take title to property primarily for the purpose of protecting, managing or conserving it until distribution to the named beneficiaries of the trust. An ordinary trust does not include a trust that has an objective to carry on business and divide gains, nor does it either expressly or impliedly have any of the following features: the treatment of beneficiaries as associates, the treatment of interests in the trust as personal property, the free transferability of beneficial interests in the trust, centralized management by the trustee(s) or the beneficiaries, or continuity of life.
“Person.” Every natural person, association or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment, or both, the term “person” as applied to associations, shall include the responsible members or general partners thereof and, as applied to corporations, the officers thereof.
“Real estate.”
(1) Any lands, tenements or hereditaments within the Township of Millcreek, including without limitation buildings, structures, fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper or lower boundaries, trees and other improvements, immovables or interests which, by custom, usage or law, pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.
(2) A condominium unit or planned community unit.
(3) A tenant-stockholder’s interest in a cooperative housing corporation, trust or association under a proprietary lease or occupancy agreement.
“Real estate company.” A corporation or association which is primarily engaged in the business of holding, selling or leasing real estate, ninety percent or more of the ownership interest in which is held by thirty-five or fewer persons and which:
(1) derives sixty percent or more of its annual gross receipts from the ownership or disposition of real estate; or
(2) holds real estate, the value of which comprises ninety percent or more of the value of its entire tangible asset holdings exclusive of tangible assets which are freely transferrable and actively traded on an established market.
“Related corporation, association or partnership.” A corporation, association and/or partnership solely or in majority owned, held and/or controlled by the grantor of an interest in real estate and/or the spouse of such grantor.
“Title to real estate.”
(1) Any interest in real estate which endures for a period of time, the termination of which is not fixed or ascertained by a specific number of years, including without limitation an estate in fee simple or perpetual leasehold; or
(2) Any interest in real estate enduring for a fixed period of years but which, either by reason of the length of the term or the grant of a right to extend the term by renewal or otherwise, consists of a group of rights approximating those of an estate in fee simple, life estate or perpetual leasehold, including without limitation a leasehold interest or possessory interest under a lease or occupancy agreement for a term of thirty years or more and/or a leasehold interest or possessory interest in real estate in which the lessee has equity.
“Transaction.” The making, executing, delivering, accepting or presenting for recording of a document.
“Value.”
(1) In the case of any bona fide sale of real estate at arm’s length for actual monetary worth, the amount of the actual consideration therefor, paid or to be paid, including liens or other encumbrances thereon existing before the transfer and not removed thereby, whether or not the underlying indebtedness is assumed, and ground rents, or a commensurate part thereof where such liens or other encumbrances and ground rents also encumber or are charged against other real estate: Provided, That where such documents shall set forth a nominal consideration, the “value” thereof shall be determined from the price set forth in or actual consideration for the contract of sale;
(2) In the case of a gift, sale by execution upon a judgment or upon the foreclosure of a mortgage by a judicial officer, transactions without consideration or for consideration less than the actual monetary worth of the real estate, a taxable lease, an occupancy agreement, a leasehold or possessory interest, any exchange of properties, or the real estate of an acquired company, the actual monetary worth of the real estate, determined by adjusting the assessed value of the real estate for Township tax purposes for the common level ratio of assessed values to market values of the taxing district as established by the State Tax Equalization Board, or a commensurate part of the assessment where the assessment includes other real estate;
(3) In the case of an easement or other interest in real estate, the value of which is not determinable under clause (1) or (2), the actual monetary worth of such interest; or
(4) The actual consideration for or actual monetary worth of any executory agreement for the construction of buildings, structures or other permanent improvements to real estate between the grantor and other persons existing before the transfer and not removed thereby, or between the grantor, the spouse, agent or principal of the grantor or a related corporation, association or partnership and the grantee existing before or effective with the transfer.
1.04. Imposition of Tax.
A. Every person who makes, executes, delivers, accepts or presents for recording any document or in whose behalf any document is made, executed, delivered, accepted or presented for recording, shall be subject to pay for and in respect to the transaction or any part thereof, or for or in respect of the vellum parchment or paper upon which such document is written or printed, a Local tax at the rate of one percent of the value of the real estate represented by such document, which tax is hereby imposed and shall be payable at the earlier of the time the document is presented for recording or within thirty days after acceptance of such document or within thirty days of becoming an acquired company.
B. The payment of the tax imposed under this Ordinance shall be evidenced by the affixing of an official stamp or writing by the Recorder of Deeds upon the document whereon the date of payment of the tax, amount of the tax and the signature or seal of the collecting agent shall be set forth.
C. It is the intent of this Ordinance that the tax herein imposed shall not exceed the limitations prescribed upon rates of tax in the Local Tax Enabling Act, 53 P.S. §6901, et seq., such that if any other political subdivision shall impose or hereafter impose such tax on the same person or transfer, then the tax levied by Millcreek Township under this Ordinance, during the time such duplication of the tax exists, shall be one-half of the established rate, such rate being effective without any action of Millcreek Township being required; provided, however, that Millcreek Township and any other political subdivision imposing such tax on the same person or transfer may agree that, instead of limiting their respective rates to one-half of the rate provided herein, they will impose respectively different rates which in the aggregate shall not exceed the maximum rate permitted under the Local Tax Enabling Act.
1.05. Interest on Unpaid Tax. If for any reason, the local realty transfer tax is not paid when due under Section 1.04(A) of this Ordinance, interest shall be imposed and shall accrue on all unpaid tax at the rate of ten percent (10%) per year from the date the document was recorded or the tax was otherwise due, whichever is earlier, to the date on which full payment thereof is made to Millcreek Township.
1.06. Exempt Parties. The
1.07. Excluded Transactions. The local realty transfer tax imposed in this Ordinance shall not be imposed upon:
A. A transfer to the Commonwealth of Pennsylvania or to any of its instrumentalities, agencies or political subdivisions by gift, dedication, deed in lieu of condemnation or deed in confirmation in connection with condemnation proceedings, or a reconveyance by the condemning body of property condemned to the owner of record at the time of condemnation, including property line adjustments, provided such reconveyance is made within one year after the date of condemnation.
B.
A document which
C. A conveyance to a municipality, township, school district or county pursuant to acquisition by the municipality, township, school district or county of a tax delinquent property at sheriff’s sale or tax claim bureau sale.
D. A transfer for no or nominal actual consideration which corrects or confirms a transfer previously recorded, but which does not extend or limit existing record legal title or interest.
E. A transfer of division in kind for no or nominal actual consideration of property passed by testate or intestate succession and held by cotenants; provided, however, that if any of the parties take shares greater in value than their undivided interest, tax shall be due on the excess.
F. A transfer between husband and wife, between persons who were previously husband and wife who have since been divorced, provided the property or interest therein subject to such transfer was acquired by the husband and wife or husband or wife prior to the granting of the final decree in divorce, between parent and child or the spouse of such child, between brother or sister or spouse of a brother or sister and brother or sister or the spouse of a brother or sister, and between a grandparent and grandchild or the spouse of such grandchild, except that a subsequent transfer by the grantee within one year shall be subject to tax as if the grantor were making such transfer.
G. A transfer for no or nominal actual consideration of property passing by testate or intestate succession from a personal representative of a decedent to the decedent’s devisee or heir.
H. A transfer for no or nominal actual consideration to a trustee of an ordinary trust where the transfer of the same property would be exempt if the transfer was made directly from the grantor to all of the possible beneficiaries that are entitled to receive the property or proceeds from the sale of the property under the trust, whether or not such beneficiaries are contingent or specifically named. A trust clause which identifies the contingent beneficiaries by reference to the heirs of the trust settlor as determined by the laws of the intestate succession shall not disqualify a transfer from the exclusion provided by this clause. No exemption shall be granted unless the Recorder of Deeds is presented with a copy of the trust instrument that clearly identifies the grantor and all possible beneficiaries.
I. A transfer for no or nominal actual consideration to a trustee of a living trust from the settlor of a living trust. No such exemption shall be granted unless the Recorder of Deeds is presented with a copy of the living trust instrument.
J. A transfer for no or nominal actual consideration from a trustee of an ordinary trust to a specifically named beneficiary who is entitled to receive the property under the recorded trust instrument or to a contingent beneficiary where the transfer of the same property would be exempt if the transfer was made by the grantor of the property into the trust to that beneficiary. However, any transfer of real estate from a living trust during the settlor’s lifetime shall be considered for the purposes of this Ordinance as if such transfer were made directly from settlor to the grantee.
K. A transfer for no or nominal actual consideration from a trustee of a living trust after the death of the settlor of the trust or from a trustee of a trust created pursuant to the will of a decedent to a beneficiary to whom the property is devised or bequeathed.
L. A transfer for no or nominal actual consideration from the trustee of a living trust to the settlor of the living trust if such property was originally conveyed to the trustee by the settlor.
M. A transfer for no or nominal actual consideration from a trustee to a successor trustee.
N. A transfer:
(1) for no or nominal actual consideration between a principal and an agent or straw party; or
(2) from or to an agent or straw party where, if the agent or straw party were his or her principal, no tax would be imposed under this Ordinance.
Where the document by which title is acquired by a grantee or statement of value fails to set forth that the property was acquired by the grantee from, or for the benefit of, his principal, there is a rebuttable presumption that the property is the property of the grantee in his or her individual capacity if the grantee claims an exemption from taxation under this clause.
O.
A transfer made pursuant to the statutory merger
or consolidation of a corporation or statutory division of a nonprofit
corporation, except where
P. A transfer from a corporation or association of real estate held of record in the name of the corporation or association where the grantee owns stock of the corporation or an interest in the association in the same proportion as his or her interest in or ownership of the real estate being conveyed, and where the stock of the corporation or the interest in the association has been held by the grantee for more than two years.
Q. A transfer from a nonprofit industrial development agency or authority to a grantee of property conveyed by the grantee to that agency or authority as security for a debt of the grantee or a transfer to a nonprofit industrial agency or authority as security for a debt of the grantor.
R. A transfer from a nonprofit industrial development agency or authority to a grantee purchasing directly from it, but only if:
(1) The grantee shall directly use such real estate for the primary purpose of manufacturing, fabricating, compounding, processing, publishing, research and development, transportation, energy conservation, energy production, pollution control, warehousing or agriculture; and
(2) The agency or authority has full ownership interest in the said real estate.
S. A transfer by a mortgagor to the holder of a bona fide mortgage in default in lieu of a foreclosure, or a transfer pursuant to a judicial sale in which the successful bidder is the bona fide holder of a mortgage, unless the holder assigns the bid to another person.
T. Any transfer between religious organizations or other bodies or persons holding title for a religious organization if such real estate is not being and has not been used by such transferor for commercial purposes.
U. A transfer to a conservancy which possesses a tax-exempt status pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954 (68A Stat. 3, 26 U.S.C. §501(c)(3)) and which has as its primary purpose preservation of land for historic, recreational, scenic, agricultural or open-space opportunities, or a transfer from such conservancy to the United States, the Commonwealth of Pennsylvania or to any of their instrumentalities, agencies or political subdivisions; or any transfer from a conservancy where the real estate is encumbered by a perpetual agricultural conservation easement as defined by the Act of June 30, 1981 (P.L. 128, No. 43), known as the “Agricultural Area Security Law,” and such conservancy has owned the real estate for at least two years immediately prior to the transfer.
V. A transfer of real estate devoted to the business of agriculture to a family farm corporation or a family farm partnership by a member of the same family, which family owns at least seventy-five percent of each class of the stock of a family farm corporation or of the interests of a family farm partnership.
W. A transfer between members of the same family of an ownership interest in a real estate company, family farm corporation or family farm partnership which owns real estate.
X. A transaction wherein the tax due is one dollar ($1.00) or less.
Y. Leases for the production or extraction of coal, oil, natural gas or minerals and assignments thereof.
In order to exercise any exclusion provided in this Section, the true, full and complete value of the transfer shall be shown on the statement of value filed with the document. For leases of coal, oil, natural gas or minerals, the statement of value may be limited to an explanation of the reason such document is not subject to tax under this Ordinance.
1.08. Documents Relating to Associations or Corporations. Except as otherwise provided in Section 1.07 of this Ordinance, documents which make, confirm or evidence any transfer or devise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof shall be fully taxable. For purposes of this Ordinance, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
1.09. Acquired Company.
A. A real estate company is an acquired company upon a change in the ownership interest in the company, however effected, if the change:
(1) does not affect the continuity of the company; and
(2) of itself or together with prior changes, has the effect of transferring, directly or indirectly, 90 percent or more of the total ownership interest in the company within a period of three years.
B. A family farm corporation or a family farm partnership is an acquired company when, because of voluntary or involuntary dissolution, it ceases to be a family farm corporation or family farm partnership or when, because of issuance or transfer of stock in the corporation or transfer of partnership interests or because of acquisition or transfer of assets that are devoted to the business of agriculture, it fails to meet the minimum requirements set forth in this Ordinance for such entity.
C.
Within thirty days after becoming an acquired
company, the company shall present a declaration of acquisition with the
Recorder of Deeds should it hold real estate in
1.10. Credits Against Tax.
A. Where there is a transfer of a residential property by a licensed real estate broker which property was transferred to him or her within the preceding year as consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time of the transfer to him or her shall be given to him or her toward the amount of tax due upon the transfer.
B. Where there is a transfer by a builder of residential property which was transferred to the builder within the preceding year as consideration for the purchase of a new, previously unoccupied residential property, a credit for the amount of the tax paid at the time of the transfer to the builder shall be given to the builder toward the amount of the tax due on the transfer.
C. Where there is a transfer of real estate which is devised by the grantor, a credit for the amount of tax paid at the time of the devise shall be given the grantor toward the tax due upon the transfer.
D. Where there is a conveyance by deed of real estate which was previously sold under a land contract by the grantor, a credit for the amount of tax paid at the time of the sale shall be given the grantor toward the tax due upon the deed.
E. If the tax due upon the transfer is greater than the credit given under this section, the difference shall be paid. If the credit allowed is greater than the amount of tax due, no refund or carryover credit shall be allowed.
1.11. Extension of Lease. In determining the term of a lease, it shall be presumed that a right or option to renew or extend a lease will be exercised if the rental charge to the lessee is fixed or if a method for calculating the rental charge is established.
1.12. Proceeds of Judicial
1.13. Statement of Value.
A. Every document lodged with or presented to the Recorder of Deeds for recording shall set forth therein and as a part of such document the true, full and complete value thereof or shall be accompanied by a statement or affidavit of value on such form as from time to time is adopted for such use by the Department, executed by a responsible person connected with the transaction and setting forth the true, full and complete value thereof.
B. Excepting only those real estate transfers excludable from taxation based on family relationship where such family relationship is set forth on the document presented for recording, whenever the full tax imposed by this Ordinance is not paid in full upon presentation of a document for recording on the basis of a claim that the transfer, wholly or in part, is exempt or excluded from the tax imposed, any party to the transaction responsible for payment of the tax imposed under this Ordinance under the contract for sale and purchase governing the transfer shall file with a document presented for recording not less than two (2) executed statements or affidavits of value on forms adopted by the Department setting forth the reason, if any, why such document is not subject to tax under this Ordinance.
C. Other documents presented for the affixation of stamps shall be accompanied by a certified copy of the document and a statement or affidavit of value executed by a responsible person connected with the transaction, showing such connection and setting forth the full, true and complete value thereof and/or the reason, if any, why such document is believed not to be subject to tax under this Ordinance.
D. The Recorder of Deeds shall not accept a document for recording unless the document presented for recording and/or a statement or affidavit of value presented with such document sets forth the full, true and complete value of the interest in real estate being transferred thereby.
E. The Recorder of Deeds shall not accept a document for recording unless the document is accompanied by payment of the entire amount of tax imposed under this Ordinance upon the transfer, unless the document shall be accompanied by a completed statement or affidavit of value meeting the requirements of this Section, accompanied by all documents required to be attached in support of any claim for exemption or exclusion and setting forth a ground for exemption or exclusion recognized under this Ordinance.
F. The Recorder of Deeds shall promptly deliver to the Township’s Solicitor copies of all statements or affidavits of value and supporting documents submitted to it with documents presented for recording.
G. The responsible person signing a statement or affidavit of value and all parties to the transaction who are obligated under contracts governing the transfer to pay tax imposed under this Ordinance shall be obligated to ensure compliance with this Section and full payment of the tax imposed under this Ordinance. Any such person failing to comply with the provisions of this Section shall violate this Ordinance and be subject to the penalties set forth in Sections 1.16 and 1.20 as applicable, which shall be in addition to the tax, interest and other charges due.
1.14. Documentary Stamps.
A. The payment of the tax imposed by this Ordinance shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person making, executing, delivering or presenting for recording such document. Such stamps shall be affixed in such manner that their removal will require the continued application of steam or water, and the person using or affixing such stamps shall write or stamp or cause to be written or stamped thereon the initials of his or her name and the date upon which such stamps are affixed or used, so that such stamps may not again be used; provided, that this subsection shall be subject to any other method of cancellation as may be prescribed by the Department.
B. The use of documentary license meter impressions or similar indicia of payment in lieu of stamps as required by this Ordinance may be permitted at the discretion of the Department in its administration of the State tax, and such shall be acceptable for purposes of the local tax.
C. Such stamps as may be furnished to the Recorder and/or license meter impressions or other indicia of payment authorized by the Department shall be proper for use with respect to the local tax imposed by this Ordinance.
D. No document upon which tax is imposed by this Ordinance shall at any time be made the basis of any action or other legal proceeding, nor shall proof thereof be offered or received in evidence in any Court having jurisdiction of the property represented in such document, or recorded in the office of the Erie County Recorder of Deeds, unless documentary stamps as provided in this Section have been affixed thereto.
1.15. Duties of Recorder of Deeds.
A. The Recorder of Deeds shall be the collection agent for the local realty transfer tax imposed under this Ordinance.
B. In order to ascertain the amount of taxes due when the property is located in more than one political subdivision, the Recorder of Deeds shall not accept a document for recording unless it is accompanied by a statement or affidavit of value which sets forth the amount of local tax due to each municipality in which the real estate is located.
C. The Recorder of Deeds shall not accept a document for recording unless all requirements of this Ordinance have been complied with.
D. The Recorder of Deeds shall deliver to the Township’s Solicitor or other designee copies of all statements or affidavits of value, together with copies of all documents submitted therewith as required for a claim of exemption or exclusion, not later than fifteen days following the end of the calendar month in which such statements, affidavits or supporting documents were received by the Recorder of Deeds.
E. The Recorder of Deeds, within thirty (30) days after its receipt thereof, shall deliver to the Township’s Solicitor or other designee copies of all notices of determination of additional tax or notices of redetermination issued by the Department of Revenue, any written inquiries of the Department and/or any written confirmations of payment of additional State tax with respect to any transfer of real estate in Millcreek Township.
F. On or before the tenth day of each month, the Recorder of Deeds shall pay over to Millcreek Township all local realty transfer taxes collected during the preceding calendar month as to transfers of interests in real estate within Millcreek Township, less two percent thereof for use of the County, together with a report of such transactions containing all information required by the Department in the reporting of collections of the State tax.
G. Notwithstanding provisions of 16 P.S. § 11011-6 and other laws which impose on the Recorder of Deeds responsibilities as collection agent and pursuant to the request of the Recorder of Deeds, the Recorder of Deeds shall not be responsible for collecting additional local tax upon redeterminations, and shall refer such matters to the Township.
H. Upon a redetermination and payment of additional local tax imposed by this Ordinance, the Recorder of Deeds, upon presentation of a copy of the Township’s determination notice and affidavit of receipt of payment and tender of the applicable recording fee by the person desiring recordation of the same, the Recorder of Deeds is authorized to record such determination notice and affidavit of receipt of payment.
1.16. Civil Penalties.
A. If any part of any underpayment of tax imposed by this Ordinance is due to fraud or misrepresentation, there shall be added to the tax an amount equal to fifty percent (50%) of the underpayment. Fraud and/or misrepresentation shall be found to have occurred when:
(1) A document presented for recording fails to set forth the true, full and complete value and such true, full and complete value is not reported on a statement or affidavit of value; or
(2) A document presented for recording or a statement or affidavit of value avers a family relationship or ground for exemption or exclusion which is untrue and which the person submitting such averment or causing such averment to be made knows or should have known the same to be untrue; or
(3) By reason of fraud or misrepresentation, tax due under this Ordinance is not paid upon tender of the document for recording.
B. In the case of failure to record a declaration or a statement or affidavit of value required under this Ordinance on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax five percent (5%) of the amount of such tax if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction thereof during which such failure continues, not to exceed fifty percent (50%) in the aggregate.
C. All persons presenting a document for recording, and all persons obligated for payment of the tax imposed under this Ordinance under contracts governing the transaction shall be liable to the penalties imposed for violation of this Section.
1.17. Enforcement; Rules and Regulations. The Board of Supervisors, the Treasurer, the Solicitor and their designees are hereby charged with enforcement of the provisions of this Ordinance and collection of the tax imposed herein in accordance with this Ordinance, the Local Tax Enabling Act and the Municipal Claims and Liens Act, and by Resolution or otherwise shall prescribe, adopt, promulgate and enforce rules and regulations relating to:
A. The method and means to be used in affixing or cancelling of stamps in substitution for or in addition to the method and means provided in this Ordinance and by the Department of Revenue.
B. Investigation of transactions and reports.
C. Determination and collection of tax and additional tax.
D. Filing of liens for unpaid tax and collection of such claims.
E. Institution and prosecution of proceedings for enforcement of this Ordinance.
F. Any other matter or thing pertaining to the administration and enforcement of the provisions of this Ordinance.
1.18. Lien. The tax imposed by this Ordinance, together with all penalties, interest and other charges added thereto for failure to pay promptly, shall be and remain a lien upon the lands, tenements or hereditaments, or any interest therein, lying or being situated, wholly or in part, within the boundaries of Millcreek Township which are described in or conveyed or transferred by the deed or other document which is the subject of the tax imposed, assessed and levied by this Ordinance. Such lien shall become effective at the time the tax imposed under this Ordinance is due and payable, and shall continue until discharge by payment. The Solicitor is authorized and instructed to file a municipal or tax claim in the Court of Common Pleas of Erie County to preserve and perpetuate the lien in full force and effect and/or to collect the claim in accordance with the Municipal Claims and Liens Act, 53 P.S. § 7101, et seq., as may be amended.
1.19. Determination and Notice of Tax.
A. If any person shall fail to pay any tax imposed by this Ordinance for which he or she is liable, the Board of Supervisors, the Treasurer and/or the Solicitor are hereby authorized and empowered to make a determination of additional tax, interest and other charges due by such person based upon any information within their possession.
B. Issuance by the Department of Revenue of a determination of additional State tax due shall be prima facie evidence and shall constitute proper cause for issuance by the Township of a determination of additional local tax, interest and other charges on the basis of the Department’s determination.
C. Promptly after the date of such determination, the Township shall send by mail a copy of such determination to the person(s) against whom the determination has been made.
D.
All tax, interest and other charges determined
to be due shall be payable to the order of
1.20. Penalties for Violation; Enforcement.
A.
Any person who shall fail to file a declaration
or statement of value required to be filed under this Ordinance shall violate
this Ordinance.
B. Any person who tenders for recording or causes to be tendered for recording any document, declaration or statement of value which fails to set forth the true, full and complete value of interest in real estate transferred shall violate this Ordinance.
C. Any person who fails to comply with the requirements of Sections 1.13 and/or 1.16 of this Ordinance shall violate this Ordinance.
D. Any person tendering a document for recording or a statement of value or declaration, and any person responsible for payment of the local tax due under this Ordinance under contracts governing the transfer, shall be responsible for complying with the provisions of this Ordinance and shall be liable for the penalties imposed in this Section for violation of its provisions.
E. This Ordinance shall be enforced by administrative and civil proceedings in accordance with Ordinances 96-8 and 96-9 as may in the future be amended (relating to Civil Enforcement of Ordinances and Attorneys’ Fees).
F. An administrative fine of $300.00 is prescribed for violation of this Ordinance. If an administrative fine imposed under this Section is not paid by the date set therefor in the administrative enforcement notice, the enforcement officer shall institute a civil action for enforcement, in which event a civil fine of $500.00 is prescribed for violation. Upon a finding of violation by the District Justice having jurisdiction, the violator shall be obligated to pay the prescribed fine for each violation, plus costs, interest and all attorney’s fees imposed pursuant to Ordinance 96-9.
G. Fines prescribed in this Section shall be in addition to civil penalties prescribed in Section 1.16.
H.
The Board of Supervisors, the Treasurer, the
Solicitor and their designees are authorized to enforce this Ordinance
1.21. Severability. If any section, subsection, sentence, clause, phrase or portion of this Ordinance or its application to any person, property or circumstances is for any reason held invalid or unconstitutional by any court, such holding shall not be construed to affect the validity of any of the remaining provisions of this Ordinance or its application, for such portion shall be deemed as a separate, distinct and independent provision from the remaining provisions which shall be and remain in full force and effect. It is hereby declared the legislative intent that this Ordinance would have been adopted had such valid or unconstitutional provision of its application not been included herein.
1.22. Repealor. All Ordinances or parts of any Ordinances inconsistent herewith are hereby repealed, including but not limited to Ordinance 87-6, which is expressly repealed upon the effective date of this Ordinance except as its provisions are incorporated herein.
BE IT ENACTED this 22nd day of December, 1998.
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Suzanne R. Weber, Secretary