ORDINANCE NO. 5
AN ORDINANCE PROVIDING FOR THE LEVY, ASSESSMENT AND COLLECTION OF A TAX OF ONE (1%) PERCENT ON THE TRANSFER OF REAL PROPERTY OR OF ANY INTEREST IN REAL PROPERTY SITUATE IN PINE TOWNSHIP, INDIANA COUNTY, PENNSYLVANIA, PROVIDING PROCEDURE FOR THE COLLECTION OF THE TAX AND EXEMPTIONS THEREFROM, AND IMPOSING PENALTIES FOR NONPAYMENT THEREOF.
Section 1 A tax is hereby imposed, levied and assessed, for general revenue purposes, on each and every transfer of real property, situate in Pine Township, Indiana County, Pennsylvania, at the rate of one (1%) percent of the value as herein defined of such real property, or interest in real property, transferred; this tax shall apply regardless of where the instruments making the transfer are made, executed or delivered or where the actual settlements on such transfers take place.
Section 2 The tax imposed by this ordinance shall be paid by the transferor or transferors, grantor or grantors, prior to the delivery of the deed or instrument transferring the real property, or of any interest in real property; the transferee or transferees, if the tax be not paid by the transferor or trans¬ferors prior to the delivery of the deed or instrument of convey¬ance of the real property, or of any interest in real property, shall remain liable for any unpaid realty transfer taxes imposed by virtue of this ordinance.
Section 3 The tax imposed, levied and assessed by this ordinance shall be and remain a lien on the real property, or of any interest in real property, transferred until such tax be paid.
Section 4 All taxes imposed by this ordinance, which are not paid when due and payable, shall bear interest thereon at the rate of one-half (1-2) of one (1%) percent per month until paid, and may be recovered and collected in an action brought in the name of the Township of Pine, as other obligations of like nature are collected.
Section 5 The payment of the tax levied, assessed and imposed by this ordinance shall be evidenced by affixing or imprinting documentary stamp or stamps to every deed or other instrument or document transferring real estate or an interest therein within the Township of Pine, County of Indiana, Common¬wealth of Pennsylvania, by the transferor or transferors, grantor or grantors, transferee or transferees or grantee or grantees. The stamps required to be affixed or imprinted in accordance herewith shall be in such form and of such nature as shall be deemed proper and necessary by the Supervisors of Pine Township.
Section 6 The tax hereby imposed shall be collected by the Recorder of Deeds of Indiana County pursuant to the provisions of Section 6 (c) of Act No. 113 of 1971 and he shall affix the necessary stamps to deeds. If the occasion shall require, the Board of Supervisors of Pine Township may in the future designate another collector to collect said tax and provide stamps in accordance with a procedure to be designated.
Section 7 Every deed or instrument transferring real prop¬erty, or any interest in real property, in Pine Township, Indiana County, Pennsylvania, shall state the actual consideration or selling price of the real property or interest in real property thereby transferred, or shall be accompanied by an affidavit of the transferor or his agent or by an affidavit of the transferee or his agent setting forth the value thereof as herein defined. If the transfer be a transaction that is not subject to the tax hereby imposed, such facts shall be disclosed in the instrument or in an affidavit.
Section 8 This ordinance shall not apply to any transfer of real property, or any interest in real property, exempted and excepted from taxation by item (1) of Section 2 of the Local Tax Enabling Act, of the Commonwealth of Pennsylvania, known as Act No. 511, approved December 31, 1965; further this ordinance shall lot be deemed, construed, or interpreted to impose, levy and assess a tax that Pine Township, Indiana County, Pennsylvania, may not Lawfully impose, levy and assess. This ordinance shall not apply to any transfer of real property, or any interest in real property, exempted and excepted from taxation by Realty Transfer Tax Act of L951, P.L. 1742, and any supplements or amendments thereto.
Section 9 The provisions of this ordinance are severable and if any section or portion thereof shall be held illegal, invalid or unconstitutional, such decision shall not effect or impair the re-maining provisions of this ordinance. The intent of the Supervisor Pine Township is that this ordinance would have been adopted if such illegal, invalid or unconstitutional section or part thereof, lad not been included therein.
Section 10 This ordinance shall be effective on March 13, L972, at 12:01 A. M. and shall apply to all transfers of real property, or interest in real property, recorded thereafter.
Section 11 This ordinance is enacted pursuant to The Local Tax Enabling Act, also known as Act No. 511, approved December 31, L965, and any supplements or amendments thereto.
Section 12 Definitions The following words or phrases, when used in this ordinance, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning;
A."Person or Individual" - a natural person B."Association" - a partnership, limited partnership or any other unincorporated group of two or more persons. C."Corporation" - a corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency. D."Secretary" - the Township Secretary of Pine Township. E."Deed" - any deed, instrument or writing, other than a lease, whereby any lands, tenements, hereditaments or any interest therein, shall be granted, bargained, sold or otherwise conveyed to a grantee, purchaser or any other person. F."Value” in case of any deed granting, bargaining, selling or otherwise conveying any land, tenement, hereditament, or interest therein, the amount of the actual consideration therefor, including all liens, mortgages, or other encumbrances thereon. Actual consideration shall be construed to mean, for the purpose of this ordinance, the cash paid for the execution and delivery of the deed, together with the face value of all liens, judgments, mortgages, or otherwise encumbrances secured on the real estate conveyed or transferred by the said deed, together with any other evidence of indebtedness or promises, either oral or written, given by or on behalf of the grantees to grantors or any one on their behalf, as full or part consideration for the deed of conveyance. Provided, that where such deeds shall set forth a small or nominal consideration the "value" thereof shall be determined from the price set forth, or actual consideration for, the contract or agreement of sale, or in the case of a gift, from actual monetary worth of the property, granted, bargained, sold, or otherwise conveyed, or transferred 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.
Section 13.- Any person, association or corporation who shall neglect or refuse to comply with any of the terms or provisions of this ordinance, or of any regulations or requirements pursuant thereto and authorized thereby, in addition to the other penalties provided by law, upon conviction before a Justice of Peace, or other proper official, shall be sentenced to pay a fine not exceed¬ing Three Hundred Dollars ($300.00) and costs of prosecution for each such offense, or to undergo imprisonment for not more than thirty (30) days for the non-payment of such fine and costs.
Section 14 Should an instrument or deed transfer a tract of real property, or any interest in real property, located partly in Pine Township and partly in another municipality, the value of the portion in Pine Township shall determine the tax imposed by this ordinance.
ORDAINED AND ENACTED into law this 6th day of March, 1972.
Board of Supervisors of Pine Township, Indiana County, Pennsylvania
Attested: Sara Hagens