(A) Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADDITIONAL CHARGES. Any interest, fee, penalty, or charge accruing to and in excess of the face amount of the real estate taxes, as provided in the real estate tax notice.
QUALIFYING EVENT. Either, for real property, the date of transfer of ownership, or, for manufactured or mobile homes, the date of transfer of ownership or the date a lease agreement commences for the original location or relocation 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 for the same location.
(B) Directive. Effective January 1, 2023, the tax collector and the County Tax Claim Bureau are hereby directed, pursuant to Act 57 of 2022, to waive all additional charges for real estate taxes, if the taxpayer complies with the requirements of division (C) below.
(C) Requirements. The taxpayer shall provide a written waiver request of additional charges to the tax collector in possession of the claim within 12 months of a qualifying event, attest that a notice regarding the applicable tax was not received, pay the face value amount of the tax notice for the real estate tax with the waiver request, and provide the tax collector in possession of the claim with one of the following:
(1) A copy of the deed showing the date of the real property transfer;
(2) A copy of the title following the acquisition of a mobile or manufactured home subject to taxation as real estate showing date of issuance; or
(3) A copy of an executed lease agreement of a parcel of land on which the mobile or manufactured home will be situated showing the date the lease commenced.
(Ord. 2022-11, passed 11-8-2022)