For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADDITIONAL CHARGE. Any interest, fee, penalty or charge accruing to and in excess of the face amount of the real estate as provided in the real estate tax notice.
QUALIFYING EVENT.
(1) For the purposes of real property, the date of transfer of ownership.
(2) For manufactured or mobile homes, the date of transfer of ownership or the date of a lease agreement commences for the original location or relocation of a manufactured or mobile home on a parcel of land not owned by the owner of the manufactured or mobile home. The term does not include the renewal of a lease for the same location.
TAX COLLECTOR. The elected tax collector for the borough any authorized or designated delinquent tax collector, the County Tax Claim Bureau, or any alternative collector of taxes as provided for in the act of July 7, 1947 (P.L.1368, No. 542), known as the “Real Estate Tax Sale Law”, an employee, agent or assignee authorized to collect the tax, a purchaser of claim for the tax or any other person authorized by law or contract to secure collection of, or take any action at law or in equity against the person or property of the taxpayer for the real estate tax or amounts, liens or claims derived from the real estate tax.
(Res. 10-2022, passed 11-21-2022)