(A) For general revenue purposes of the township, every person who makes, executes, delivers, accepts, or presents for recording any document concerning real estate in the township, 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 transaction or any part thereof, or for or in respect of the vellum parchment or paper upon which such document is written or printed, a township tax at the rate of 1% of the value of the real estate represented by such document, which township tax shall be payable at the earlier of the time the document is presented for recording or within 30 days of becoming as acquired company.
(B) The tax under this subchapter is imposed regardless of where the document is made, executed, or delivered or where the actual settlement of the transaction takes place.
(C) The transferee shall remain liable for any unpaid tax imposed by this subchapter.
(Ord. 1987-6, passed 6-9-1987)