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. (Ord. 613. Passed 2-18-87.)
888.11 DISPOSITION or PROCEEDS OF JUDICIAL SALES.
The tax imposed in this chapter shall be fully paid and shall have priority out of the proceeds of any judicial sale of real estate before payment of any other obligation, claim, lien, judgment, estate or cost of the sale, and of the writ upon which the sale is made, except the State realty transfer tax. The sheriff or other officer conducting such sale shall pay the tax out of the first moneys paid to him or her In connection therewith. If the proceeds of the sale are insufficient to pay the entire tax, the purchaser shall be liable for the remaining tax.
(Ord. 613. Passed 2-18-87.)
888.12 COLLECTION OF TAX; DUTIES OF RECORDER OF DEEDS.
(a) As provided in 16 P.S. Section 11011-6, as amended by the Act of July 7, 1983 CPA.. 40, No. 21), the Recorder of Deeds shall be the collection agent for the local realty transfer tax, including any amount payable to the Township based on a predetermination of the amount of tax due by the Commonwealth of the State realty transfer tax, without compensation from the Township.
(b) In order to ascertain the amount of taxes due when the property is located In more than one political subdivision, the Recorder shall not accept a deed for recording, unless it is accompanied by a statement of value showing what taxes are due each municipality.
(c) On or before the tenth day of each month, the Recorder shall pay over to the Township all local realty transfer taxes collected, less two percent for use of the County, together with a report containing the information as is required by the Commonwealth In reporting collections of the State realty transfer tax. The two percent commission shall be paid to the County.
(d) Upon a redetermination of the amount of realty transfer tax due by the Commonwealth, the Recorder shall re-record the deed or record the additional realty transfer tax form only when both the State and local amounts and a re-recording or recording fee has been tendered.
(Ord. 613. Passed 2-18-87.)
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 of value executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this chapter. A copy of the Pennsylvania Realty Transfer Tax Statement of Value may be submitted for this purpose. This section shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship. Other documents presented for the affixation of stamps shall be accompanied by a certified copy of each document and a statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this chapter. (Ord. 613. Passed 2-18-87.)
888.14 UNDERPAYMENTS: FAILURE TO RECORD DECLARATIONS.
(a) If any part of any underpayment of tax imposed by this chapter is due to fraud, there shall be added to the tax an amount equal to fifty percent of the underpayment.
(b) In the case of failure to record a declaration required under this chapter 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 of the amount of such tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding fifty percent in the aggregate.
(Ord. 613. Passed 2-18-87.)
The tax imposed by this chapter shall become a lien upon the lands, tenements or hereditaments. or any interest therein, lying or situated, wholly or in part, within the Township which lands, tenements or hereditaments or interests therein, are described In, conveyed by or transferred by the document which is the subject of the tax imposed, assessed and levied by this chapter. Such lien shall begin at the time the tax under this chapter is due and payable, and shall continue until discharge by payment or in accordance with law. The Solicitor is hereby authorized to file a Municipal or tax claim in the County Court of Common Pleas, in accordance with the Municipal Claims and Liens Act of 1923, 53 P.S. Sections 7101 et seq., its supplements and amendments.
(Ord. 613. Passed 2-18-87.)
All taxes imposed by this chapter, together with interest and penalties prescribed in this chapter, shall be recoverable as other debts of like character are recovered. (Ord. 613. Passed 2-18-87.)
888.17 ENFORCEMENT; REGULATIONS.
The surety on the bond is authorized to prescribe, adopt and promulgate rules, regulations and forms relating to any matter or thing pertaining to the administration and enforcement of this chapter and the collection of the tax, interest and penalties hereby imposed, subject to the approval of the Board of Township Commissioners.
(Ord. 613. Passed 2-18-87.)
Whoever violates or fails to comply with any of the provisions of this chapter shall, in addition to any other penalty herein provided, be fined not more than one hundred dollars ($100.00) and costs of prosecution for each offense and shall also be required to pay the amount of the tax, together with all interest and penalties thereon, which should have been paid. Upon nonpayment of the same within ten days of the imposition thereof, such person shall be imprisoned for not more than thirty days. (Ord. 613. Passed 2-18-87.)
1988 Replacement