Chapter 884
Realty Transfer Tax
EDITOR'S NOTE: This chapter, previously a codification of Ordinance 685, passed January 13, 1969, was re-enacted in its entirety by Ordinance 851, passed October 11, 1988.
884.01   Definitions.
884.02   Title.
884.03   Levy of tax.
884.04   Payment of tax.
884.05   Exempt parties.
884.06   Excluded transactions.
884.07   Documents relating to associations, corporations and acquired companies.
884.08   Credits against the transfer tax.
884.09   Proceeds of judicial sale.
884.10   Real estate or interest therein partially located in the Borough.
884.11   Statement of value.
884.12   Recorder of Deeds as agent for the Borough.
884.13   Documentary stamps or other evidence of payment.
884.14   Determination of additional tax due or redetermination.
884.15   Borough Secretary as enforcement officer.
884.16   Collection of delinquent transfer taxes and imposition of interest and penalties.
884.161   Authorization of Pennsylvania Department of Revenue to collect delinquent tax.
884.162   Interest.
884.17   Violations
884.18   Separability.
884.19   Effective date.
884.99   Penalty.
   CROSS REFERENCES
   Authority to enact - see Act No. 77 of 1986 Art. XI-D
   Annual re-enactment unnecessary - see Act No. 511 of 1965, Sec. 4
   Limitation on rate - see Act No. 511 of 1965, Sec. 8(5)
   Power to tax - see Borough Code Sec. 1320 (53 P.S. Sec. 46302)
   Tax Collector - see ADM. Ch. 230
   Real estate tax - see B.R. & T. Ch. 886