(a) The Tax Collector shall make available the "Tax Waiver Request" prepared by the Department of Community and Economic Development (DCED) to waive additional charges for real estate taxes to a taxpayer failing to receive notice of real estate property taxes, provided the taxpayer makes a claim for extension within twelve months of a qualifying event provided:
(1) Attests that a notice was not received.
(2) Provides the Tax Collector in possession of the claim with one of the following:
A. A copy of the deed showing the date of real property transfer; or
B. 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.
(3) The face value amount of the tax notice for the real estate tax.
(b) A taxpayer granted a waiver and paying real estate tax 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.
(c) A Tax Collector that accepts a waiver and payment in good faith shall not be personally liable for any amount due or arising from the real estate tax that is the subject of the waiver.
(d) The following words and phrases shall have the meanings given to them:
(1) "Additional charge" means any interest, fee, penalty or charge accruing to and in excess of the face amount of the real estate tax as provided in the real estate tax notice.
(2) "Qualifying event," for purposes of real property, the date of transfer of ownership. For purposes of manufactured or mobile homes, the date or transfer of ownership or the date a lease agreement commences for the original location or relocation of a mobile or manufactured home on a parcel of land not owned by the owner of the mobile or manufactured home. The term does not include the renewal of a lease or the same location.
(3) "Tax collector" means a tax collector as defined in Section 2 of the Local Tax Collection Law, a delinquent tax collector as provided in Section 26.1 of the Local Tax Collection Law, the Tax Claim Bureau or an alternative collector of taxes as provided in the Act of July 1, 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 amount, liens or claims derived from the real estate tax.
(Ord. 2597. Passed 9-19-22.)