ORDINANCE NO. 170
AN ORDINANCE OF
WHEREAS, the Township adopted Ordinance No. 55 of 1987 to provide for the assessment and imposition of a transfer tax on real property; and
WHEREAS, pursuant to the provisions of Act 40 of 2005, the Pennsylvania Department of Revenue is authorized to collect realty transfer tax imposed by political subdivisions of the Commonwealth, including interest and penalties when applicable; and
WHEREAS, to take advantage of the benefits of Act 40 and to create uniformity with the Commonwealth realty transfer tax law and regulations, the Township is required to amend the Kennett Township Realty Transfer Tax Ordinance.
NOW, THEREFORE, it is hereby enacted and ordained by the
Board of Supervisors of Kennett Township,
SECTION 1. Section 15, Collection of Delinquent Transfer Taxes and the Imposition of Interest and Penalties, is deleted in its entirety and restated as follows:
SECTION 15.
Administration, Imposition of Interest and Penalties.
A. The tax imposed under Section 1 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, 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.
B. Any tax imposed under Section 1 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.
SECTION 2. The provisions of this ordinance shall become effective on and be applicable to any document made, executed, delivered, accepted or presented for recording on or after the date of its adoption.
ENACTED and ORDAINED by the Board of Supervisors this 21st day of
April, 2008.
BOARD OF SUPERVISORS
Robert A. Hammaker, Chair
Allan F. Falcoff, Vice-Chair
Michael E. Elling
ATTEST:
Secretary-Treasurer