Ordinance # 079-2
Imposing 1 % Tax Rate
on Realty Transfer Tax
An Ordinance imposing a tax of (1%) per centum on the transfer of any interest in Real Estate Situate in the Borough of Bolivar, Westmoreland County, of Pennsylvania.
Section 1. This Ordinance shall be known and may be cited on the "Realty Transfer Tax Ordinance " and is enacted pursuant to the Act of December 31, 1965 P.L. 1257 as amended.
Section 2. Definitions: As used on this Ordinance.
a. " Association" shall mean partnership, limited partnership, or any other form of unincorporated enterprises owned and conducted by two (2) or more persons.
b. "Corporation" shall mean a corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania, or any other state territory or foreign country or dependency, including but not limited to banking institutions.
c. "Document" shall mean any deed, instrument or writing whereby any real property interest is transferred.
d. "Person" shall mean every natural person, association or corporation whenever used in relation to violations or penalties the term person as applied to associations shall mean the partner or member thereof, and as applied to corporation, the officer thereof.
e. "Real Property interest" or interest in real property shall refer to any interest in real property including but not limited to lender, tenement, and here diamantes.
f. "Transfer" as noun and verb, shall refer to bargain, sale grants, quiet claim, and all other modes of conveying real property interest.
g. "Recorder" shall mean the Recorder of Deeds of Westmoreland County of Pennsylvaniaalue" shall mean in the case of any document transferring any real property interest, the amount of the actual consideration therefore, including liens or other encumbrances and ground rents encumber or not charged against any other real property interest, but when the document sets forth on consideration or nominal consideration, the "value" therefore shall be determined from the price set forth in or the actual consideration for the contest of sale or, in the case of a gift or any other transfer without consideration from the actual monetary worth of the interest transferred.
Section 3. Imposition of Tax
a. A tax on the amount of one per cent (1%) of the value is hereby imposed upon each transfer of any interest on real property situate within the Borough of Bolivar. The tax shall be payable at the time of recording of the document.
b. Every person who receipts delivery of any document or on where behalf delivery of any document is accepted shall be liable for the payment of the tax, except that where any document is delivered to the Commonwealth or a political subdivision, the person by whom the documents was made, executed, assured or delivered shall be liable for the payment of the tax.
c. Where the real property is situated partly within and partly without the boundaries of the borough of Bolivar the tax shall be paid on the value of the portion of the real property situated within the Borough of Bolivar.
Section 4. Exception: The tax shall not be imposed upon the following transfer
d. Conveyances to a transfer under a recorded trust agreement for the express purpose of holding title in trust, or 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 re-conveyance to the grantor borrows upon the payment of the debt.
e. Transfers between husband and wife
f. Transfer between person who were previously husband and wife but who have been divorced, provided such transfer is made within their (3) months of the date of the granting of the final decree of 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.
g. Transfer between parent and child, or spouse of said child or between parent and trustee for the benefit of a child, or the spouse of such child
h. Correctional deeds without consideration
i. Transfer by an between principal and straw party for the purpose of placing a mortgage, or ground rent upon the premises.
j. Conveyances to political subdivisions pursuant to acquisition by the political subdivision of tax delinquent properties at sheriff sale or treasurers sale.
k. Transfer to the United States, the commonwealth of Pennsylvania, or to any of their instrumentalities by gift or dedication, or by deed of confirmation or connection with a gift dedication, condemnation proceedings or in lieu thereof or re conveyance may include property line adjustments provided such re conveyances is made within one (1) YEAR OF THE DATE OF CONDEMNATION
l. Transfers between religious organizations or other bodies or persons holding title to real estate for a religious organization if such real estate is not being or has not been used by such transferred for commercial purposes.
m. Transfer between corporations operating housing projects pursuant to the Housing and Redevelopment Assistance Law and the share holders thereof
n. Transfers to non-profit industrial development agencies
o. Transfers between nonprofit industrial development agencies and industrial corporations purchasing from them.
Section 5. Evidence of payment of tax: The tax imposed by this ordinance shall be paid in the office of the Recorder and the Recorder shall evidence payment on the instrument.
Section 6. Evidence of Value.
a. Where the document does not set forth the true full and complete value, the value shall be as set forth in the affidavit submitted to the realty transfer tax payable to the Commonwealth of Pennsylvania, in accordance with the Act of December 17, 1951 P.L. 1742 as any amendment or reenactment thereof.
b. Whenever the taxability of any transfer of real property or the amount of the tax, depends upon the relationship of the parties to the transaction, or upon any other facts not recited in the document, the Recorder may require that such facts be established by affidavit.
Section 7. Collection of Tax. The Borough of Bolivar may sue for the recovery of taxes due and unpaid under this Ordinance.
Section 8. Interest and Penalty If for any reason the tax is not paid when due interest at the rate of six per centum (6%) on the amount of said tax, and an additional penalty on one-half of one per centum (1/2 of 1%) of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. Where suit is brought for the recovery of the tax, the person liable shall, in addition , be liable for the costs of collection as well as the interest and penalty here imposed.
Section 9. Payment under Protest and Refunds. The Recorder may accept payment under protest of the amount of tax claimed by the Borough in any case where a person disputes the validity or amount of the Boroughs claim for the tax. If a court of competent jurisdiction deter names that there has been an overpayment to the Recorder, the Recorder may refund the amount of the overpayment to the person who paid under protest or refer the same to the borough of Bolivar.
Section 10. Unlawful Acts. It shall be unlawful for any persons to
a. make execute, issue deliver or accept or cause to be made, executed issued, delivered or accepted , any document without the full amount of the tax thereon be duly paid or
b. fraudulently cut, tear or remove from a document any documentary stamp, receipt or other evidence of payment, or
c. fraudulently affix to any document upon which a tax is imposed by this Ordinance any documentary stamp , receipt or other evidence of payment which has been cut, torn or removed from any other document upon which a tax is imposed, by the Ordinance or any documentary stamp of insufficient value, or any forged or counterfeited stamp or receipt or any impression of any forged or counterfeited stamp or receipt die plate or other articles or
d. Willfully remove or alter the cancelation marks of any documentary stamp or receipt, or restore any such documentary stamp or receipt 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 or receipt to any person for use, or knowingly use the same, or
e. knowingly have in his possession any altered or restored documentary stamp as receipt removed from any document upon which taxes imposed by this ordinance or
f. knowingly or willfully prepare, keep, sell, offer for sale, or have in his possession ay forged or counterfeited documentary stamps or receipts.
Section 11. Violations. Any person who violates any of the provisions of this Ordinance or if any regulation made here under shall upon conviction thereof before any magistrat4 be sentenced to pay a fine of not more than Three Hundred Dollars ($300.00) and costs for each offence and in default of payment of said fine and costs, to be imprisoned for a period not exceeding thirty (30) days, the penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this Ordinance.
Section 12. Severability If a final decision of a court of competent jurisdiction holds any provision of this Ordinance or the application of any provision to any circumstances to be illegal or unconstitutional the other provisions of this Ordinance or the application of such provision to other circumstances shall remain in full force and effect. The intention of council is that the provisions of this Ordinance shall be severable and that this Ordinance would have been adopted if any such illegal or unconstitutional provisions had not be included.
Section 13. This Ordinance shall be effective on this 1st day of August 1979 and shall continue in force from January 1 1980 on a annual basis without re-enactment.
Enacted and Ordained this 2nd day of July 1979
Approved this 7th day of January A.D. 1974
Original Ordinance in ordinance book page 212, 213 214 215,and 216