(A) Rate of tax. From and after the effective date of this subchapter, there is hereby levied, assessed and imposed a tax for general revenue purposes of the township upon conveyances or transfers of real estate, or any interest therein, within said township, at the rate of 1% of the value, as herein defined, of the real estate or interest therein conveyed or transferred; provided, however, that when any real estate or interest therein so conveyed or transferred is situate partly within and partly without the township, the tax shall be calculated on the value of that portion lying within the geographical confines of the township. The tax imposed hereby shall be due and payable regardless of where the document or documents effecting the transfer is or are made, executed, acknowledged or delivered and regardless of the place of closing and settlement of such transfers.
(B) Who shall pay the tax. Unless otherwise specifically agreed between the parties to the transaction, or unless the conveyor, transferor or grantor is a sovereignty or a political subdivision or agency or instrumentality of the United States of America or of the commonwealth by law immune to liability for or duty of payment of taxes imposed by second class townships, the liability for and duty of payment of the tax imposed hereby shall be primarily upon the conveyor, transferor or grantor, and only secondarily upon the transferee or grantee, except in transactions where the conveyor, transferor or grantor is a corporation or association organized exclusively for a charitable, religious or educational purpose, and no part of the income of such corporation or association or of the consideration for the conveyance or transfer inures to the benefit of any private shareholder, member or individual, in which case such conveyor, transferor or grantor shall be exempt from liability for or duty of payment of the tax, but the transferee or grantee shall be primarily liable for and have the duty of payment.
(C) Transactions exempt.
(1) Transactions where the transferee or grantee is a corporation or association organized exclusively for a charitable, religious or educational purpose, and no part of the income of such corporation or association inures to the benefit of any private shareholder, member or individual, shall not be taxable, regardless of whether the transaction is a sale for value or in the nature of gift.
(2) Transactions between husband and wife, or between parent and child or spouse of such child, shall not be taxable if such transaction is in the nature of a gift, but shall be taxable as other transactions if sales for value in which a monetary or other valuable consideration passes.
(3) Transactions, the only purpose of which is to correct a document effecting a prior transfer, and for which no consideration passes, shall not be taxable.
(D) Verification of tax due or exemption claimed. Every document relating to real property located within the township, when presented to or lodged with the Recorder of Deeds in and for the county, 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 an affidavit, executed by a responsible person connected with the transaction, showing such connection and setting forth the true, full and complete value of the transaction and the document effecting the same, or the reason, if any, why such document is not subject to tax under this subchapter.
(1987 Code, § 114-40) (Ord. 241, passed 3-7-1960)