Part 3
Realty Transfer Tax

§24-401 Authority for Part.

This Part is enacted under the authority of the Local Tax Enabling Act, 53 P.S. §6901 et seq., as amended.

(Ord. 567, 1/5/1987, §1)

§24-402 Definitions.

The following words, when used in this Part, shall have the meanings ascribed to them in this Section, except in those instances where the context indicates a different meaning:

Association–a partnership, limited partnership or any other form of unincorporated enterprise owned or conducted by two or more persons.

Corporation–a corporation of joint-stock association organized under the laws of this commonwealth, the United States or any other state, territory or foreign country or dependency, including but not limited to banking institutions.

Document–any deed, instrument or writing whereby any lands, tenements or hereditaments within this Commonwealth, or any interest therein, shall be quit-claimed, or otherwise conveyed to the grantee, purchaser or any other person, but does not include wills; mortgages; transfers between corporations operating housing projects pursuant to the Housing and Redevelopment Assistance Law, 35 P.S. §1661 et seq., and the shareholders thereof; transfers between nonprofit industrial development agencies and industrial corporations purchasing from them; any transfer to nonprofit industrial development agencies; and transfers between husband and wife; transfers between persons who were previously husband and wife but who have since been divorced, provided that such transfer is made within 3 months of the date of the granting of the final decree in divorce, or the decree of equitable distribution of marital property, whichever is later, and 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; transfers between a parent and the child or the spouse of such a child or between parent and trustee for the benefit of a child or the spouse of such child; transfers between a grandparent and grandchild or the spouse of such grandchild by and between a principal and straw party for the purpose of placing a mortgage or ground rent upon the premises; correctional deeds, without consideration; transfers to the United States or the Commonwealth of Pennsylvania, or to any of their instrumentalities, agencies or political subdivisions, by gift, dedication or deed in lieu of condemnation, or deed of confirmation in connection with condemnation proceedings, or reconveyance by the condemning body of the property condemned to the owner of record at the time of condemnation, which reconveyance is made within 1 year from the date of condemnation; leases; a conveyance to a trustee under a recorded trust agreement for the express purpose of holding title in trust as 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 reconveyance to the grantor, borrower upon the repayment of the debt; or a transfer by the owner of previously occupied residential premises to a builder of new residential premises when such previously occupied residential premises is taken in trade by such builder as part of the consideration from the purchaser of a new previously unoccupied residential premises; or any transfer from a purchase money mortgagor to the vendor holding the purchase money mortgage, whether pursuant to a foreclosure or in lieu thereof; or conveyances to municipalities, townships, school districts and counties pursuant to the acquisition by municipalities, townships, school districts and counties of tax-delinquent properties at sheriff’s sales or Tax Claim Bureau sales; or any transfer between religious organizations or other bodies or persons holding title to real property for a religious organization, if such real estate is not being or has not been used by such transferor for commercial purposes; or in any sheriff’s sale instituted by a mortgagee in which the purchaser at said sheriffs sale is the mortgagee who instituted said sale.

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 mean the partners or members thereof and, as applied to corporations, the officers thereof.

Transaction–the making, executing, delivering, accepting or presenting for recording of a document.

Value–in the case of any document’s granting, bargaining, selling or otherwise conveying any land, tenement or hereditament, or interest therein, the amount of the actual consideration therefore, including liens or other encumbrances thereon and ground rents, or a commensurate part of the liens or other encumbrances thereon and ground rents where such liens or other encumbrances and ground rents also encumber or are charged against other lands, tenements or hereditaments; provided that, where such documents shall set forth a small or nominal consideration, the “value” thereof shall be determined from the price set forth in or actual consideration for the contract sale or, in the case of a gift or any other document without consideration, from the actual monetary worth of the property granted, bargained, sold or otherwise conveyed, 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.

(Ord. 567, 1/5/1987, §2)

§24-403 Imposition of Tax.

Every person who makes, executes, delivers, accepts or presents for recording any document concerning real estate in the Borough of Selinsgrove, Snyder County, Pennsylvania, or in whose behalf any such 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 made or printed, a Borough tax at the rate of 1 percent of the value of the property represented by such document, which borough tax shall be payable at the time of making, execution, delivery, acceptance or presenting for recording of such document.

(Ord. 567, 1/5/1987, §3)

§24-404 Transfer by Broker.

Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to him within the preceding year as part of the 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 shall be given to him toward the amount of the tax due upon the transfer. If the tax due upon the transfer from the licensed real estate broker is greater than the credit given for the prior transfer, the difference shall be paid,

and, if the credit allowed is greater than the amount of the tax due, no refund shall be allowed.

(Ord. 567, 1/5/1987, §4)

§24-405 Proceeds of Judicial Sale.

The tax herein imposed shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, except the claim for the Pennsylvania Realty Transfer Tax, and the Sheriff or other officer conducting said sale shall pay the tax herein imposed out of the first moneys paid to him in connection therewith.

(Ord. 567, 1/5/1987, §5)

§24-406 Collection Agent.

The Recorder of Deeds shall be the collection agent pursuant to §6 of the Act No. 113 of November 1, 1971, P.L 495, as amended, 16 P.S. §11011-6(c).

(Ord. 567, 1/5/1987, §6)

§24-407 Statement of Value.

Every document, when lodged with or presented to the Recorder of Deeds of Snyder County for recording, shall set forth therein and as part of such document the true, full and complete value thereof or shall be accompanied by an affidavit 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 Part. The provisions of this Section shall not apply to any real estate transfers which are exempt from taxation based on family relationship.

(Ord. 567, 1/5/1987, §7)

§24-408 Unlawful Acts.

It shall be unlawful for any person to:

A.    Make, execute, deliver, accept or present for recording, or cause to be made, executed, delivered, accepted or presented for recording, any document without the full amount of tax thereon being duly paid.

B.    Fail, neglect or refuse to comply with or violate the rules and regulations as hereinafter promulgated by the Council of the Borough of Selinsgrove, Snyder County, Pennsylvania, under the provisions of this Part.

(Ord. 567, 1/5/1987, §8)

§24-409 Criminal Penalties for Violation.

Any person, firm, corporation or unincorporated association which shall violate the provisions of this Part, upon being found liable therefor in a civil enforcement proceeding commenced by the Borough, shall pay a judgment of not more than $600 plus all court costs and reasonable attorney fees. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the Borough may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each Section of this Part which shall be found to have been violated shall constitute a separate violation.

(Ord. 567, 1/5/1987, §9; as amended by Ord. 825, 10/3/2016, §5(B))

§24-410 Adoption of Regulations.

The Council of the Borough of Selinsgrove hereby adopts and makes a part of this Part the Realty Transfer Tax Regulations of the Department of Revenue of the Commonwealth of Pennsylvania, as amended.

(Ord. 567, 1/5/1987, §10)

§24-411 Evidence of Payment of Tax.

As evidence of the payment of the tax, a receipt, in a form approved by the Borough, shall be stamped on the deed, instrument or writing whereby the real property is transferred.

(Ord. 567, 1/5/1987, §11)

§24-412 Interest, Civil Penalties and Costs.

Any tax imposed by this Part which is not paid when due shall bear interest at the rate of 6 percent per annum until paid, plus a penalty of ½ percent of the unpaid tax for each month or fraction thereof during which the tax remains unpaid. Interest and penalties shall be added to and collected with the tax. Whenever suit is brought for the collection of any tax, the person liable therefore shall, in addition, be liable for all costs of collecting such tax, with interest and penalties.

(Ord. 567, 1/5/1987, §12)

§24-413 Failure to Pay Tax; Review; Determination; Redetermination.

1.    If any person shall fail to pay any tax imposed by this Part for which he is liable, the Borough or collection agent shall make a determination of the additional tax, interest and penalties due by such person based upon any information within his possession or that shall come into his possession. All of such determinations shall be made so that notice thereof shall reach the parties against whom made within 3 years after the date of the recording of the deed, instrument or writing whereby the transfer was effected.

2.    Promptly after the date of such determination, the Borough or collection agent shall send a copy thereof by registered mail to the person against whom it was made. Within 90 days after the date upon which the copy of any such determination was mailed, such person may file with the Borough a petition for redetermination of such taxes. Every petition for redetermination shall state specifically the reasons which the petition believes entitle him to such redetermination. It shall be supported by affirmation that it is not made for the purpose of delay and that the facts set forth therein are true. It shall be the duty of the Borough, within 6 months after the date of any determination, to dispose of any petition for redetermination. Notice of the action taken upon any petition for redetermination shall be given to the petitioner promptly after the date of redetermination by the Borough.

3.    Any person aggrieved by any Borough action in disposition of a petition for redetermination shall have the right to appeal to the Court of Common Pleas of Snyder County pursuant to law.

(Ord. 567, 1/5/1987, §13)