1. Pursuant to the Act of July 11, 2022, P.L. 701, No. 57, the tax collector shall waive additional charges for real estate taxes beginning in the first tax year after the effective date of the Act of July 11, 2022, P.L. 701, No. 57, if the taxpayer does all of the following:
A. Provides a waiver request of additional charges to the tax collector in possession of the claim within 12 months of a qualifying event;
B. Attests that a notice was not received;
C. Provides the tax collector in possession of the claim with one of the following:
(1) A copy of the deed showing the date of real property transfer; or
(2) A copy of the title following the acquisition of a mobile or manufactured home subject to taxation as real estate showing the date of issuance or a copy of an executed lease agreement between the owner of a mobile or manufactured home and the owner of a parcel of land on which the mobile or manufactured home will be situated showing the date the lease commences; and
D. Pays the face value amount of the tax notice for the real estate tax with the waiver request.
2. Requests for waiver of additional charges pursuant to this Section shall be made on a form provided by the Pennsylvania Department of Community and Economic Development, available upon request from the Borough, which form shall include a space for attestation by the taxpayer.
3. A taxpayer granted a waiver and paying real estate tax as provided in this Section shall not be subject to an action at law or in equity for an additional charge, and any claim existing or lien filed for an additional charge shall be deemed satisfied.
4. A tax collector that accepts a waiver and payment in good faith in accordance with this Part 2 shall not be personally liable for any amount due or arising from the real estate tax that is the subject in the waiver.
(Ord. 2023-01, 1/3/2023, §1)