(A) As provided in 16 P.S. § 11011-6, as amended, the County Recorder of Deeds shall be the collection agent of the local realty transfer tax imposed by this subchapter, including any amount payable to the township based on a redetermination of the amount of tax due by the state’s realty transfer tax, without compensation from the township.
(B) In order to ascertain the amount of taxes due when the real estate is located in more than one political subdivision, the County Recorder of Deeds shall not accept for recording such document unless it is accompanied by a statement of value showing what taxes are due each municipality.
(C) On or before the tenth day of each month, the County Recorder shall pay over to the township all local realty transfer taxes collected under this subchapter, less 2% for use of the county, together with a report containing the information as is required by the state in reporting collections of the state’s realty transfer tax. The 2% commission shall be paid to the county.
(D) Upon a redetermination of the amount of realty transfer tax due by the state, the County Recorder of Deeds shall re-record the document or record the additional realty transfer tax form only when both the state and township amounts and a re-recording or recording fee has been tendered.
(Ord. 1987-6, passed 6-9-1987)