In the event a determination or redetermination of transfer tax due is made by the Pennsylvania Department of Revenue pursuant to Section 1111-C of Act 1986-77, 72 P.S. 8111-C, such determination or redetermination shall be deemed to have been also made by the Secretary of the Borough of Swarthmore, and there shall be due and owing to the Borough, as additional transfer tax, the amount determined or redetermined by the Department to be due the Commonwealth of Pennsylvania.
Upon a redetermination of the amount of realty transfer tax due by the Commonwealth of Pennsylvania, the Recorder shall re-record the document only when the transfer tax imposed by this chapter has been paid.
(Ord. 851. Passed 10-11-88.)