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§ 8101-D. Imposition

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 7, 2005

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971
Article XI-D. Local Real Estate Transfer Tax
Effective: July 7, 2005
72 P.S. § 8101-D
§ 8101-D. Imposition
The duly constituted authorities of the following political subdivisions--cities of the second class, cities of the second class A, cities of the third class, boroughs, incorporated towns, townships of the first class, townships of the second class, school districts of the first class A, school districts of the second class, school districts of the third class and school districts of the fourth class, in all cases including independent school districts--may, in their discretion, by ordinance or resolution, for general revenue purposes, levy, assess and collect or provide for the levying, assessment and collection of a tax upon a transfer of real property or an interest in real property within the limits of the political subdivision, regardless of where the instruments making the transfers are made, executed or delivered or where the actual settlements on the transfer take place, to the extent that the transactions are subject to the tax imposed by Article XI-C.1 A tax imposed under this article shall be subject to rate limitations provided by section 5, section 8 and section 172 of the act of December 31, 1965 (P.L. 1257, No. 511), known as “The Local Tax Enabling Act.”

Credits

1971, March 4, P.L. 6, No. 2, art. XI-D, § 1101-D, added 1986, July 2, P.L. 318, No. 77, § 17, imd. effective. Amended 2005, July 7, P.L. 149, No. 40, § 11, imd. effective.
HISTORICAL AND STATUTORY NOTES
Act 1986-77 legislation
Sections 22 and 24 of Act 1986, July 2, P.L. 318, No. 77, provide as follows:
“Section 22. If any word, phrase, clause, sentence, section or provision of Article XI-C or XI-D of the act is for any reason held to be unconstitutional, the decision of the court shall not affect or impair any of the remaining provisions of this act. It is hereby declared as the legislative intent that this act would have been adopted had such unconstitutional word, phrase, clause, sentence, section or provision thereof not been included herein.”
“Section 24. The amendments to Article XI-C and the new provisions of Article XI-D shall apply to any document made, executed, delivered, accepted or presented for recording subsequent to the effective date of sections 8 through 17 inclusive of this amendatory act and shall not apply to any document made, executed and delivered prior to the effective date of sections 8 through 17 inclusive of this amendatory act, provided such document is presented for recording prior to August 1, 1986.”
Act 2005-40 legislation
Act 2005-40, § 11, inserted “school districts of the first class A,”; deleted the former second sentence which read: ‘In addition, such political subdivision may impose a local real estate transfer tax upon additional classes or types of transactions if the tax was imposed by the political subdivision under the act of December 31, 1965 (P.L. 1257, No. 511), known as ‘The Local Tax Enabling Act,’ prior to the effective date of this article.”; and substituted “section 8 and section 17 of the act of December 31, 1965 (P.L. 1257, No. 511), known as” for “and section 17 of”.
Section 23 of 2005, July 7, P.L. 149, No. 40, effective Oct. 5, 2005, provides:
“Any ordinance or resolution providing for the levying, assessment or collection of a tax upon a transfer of real property or an interest in real property which has been enacted by a political subdivision prior to the effective date of this section shall continue in full force and effect, without reenactment, insofar as the transactions upon which the tax is levied, assessed or collected are also subject to the tax imposed by Article XI-C of the act. The ordinance or resolution shall continue in full force and effect with respect to documents made, executed and delivered prior to the effective date of this section.”
Section 24(5)(ii) of 2005, July 7, P.L. 149, No. 40, imd. effective, provides that the amendment of section 1101-D of the act shall apply to any document made, executed, delivered, accepted or presented for recording 90 days after the effective date of this paragraph [Oct. 5, 2005].

Footnotes

72 P.S. § 8101-C et seq.
53 P.S. §§ 6924.307, 6924.311, 6924.320.
72 P.S. § 8101-D, PA ST 72 P.S. § 8101-D
Current through 2017 Regular Session Act 32
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