Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 1709.1509 - Monthly reports by counties and Commonwealth payments(a) Duty.--The following shall apply: (1) It shall be the duty of the following entities to prepare, certify and electronically deliver to the board on the 15th day of each month a list as prescribed by the board of all conveyances or other transfers of real estate or any interest in real estate, conveyed consistent with any procedures for excluding sales data established in accordance with section 1516.2(2), recorded within the county during the preceding month: (i) In counties of the first class, the board of revision of taxes or its successor agency.(ii) In counties of the second class, the office of property assessment or its successor agency.(iii) In counties of the second class A through eighth class, the board as defined in 53 Pa.C.S. § 8802 (relating to definitions).(2) The list under paragraph (1) shall include the value of the Federal tax stamps affixed to the deed for each conveyance or transfer as set forth on the list and the assessed valuation for county tax purposes of the real estate.(3) At the end of each month, a list of all the real estate conveyed or transferred within the county during the month, stating the value of Federal tax stamps affixed to the instrument conveying or transferring the real estate or any interest in the real estate, shall be prepared and delivered as follows:(i) In counties of the first class, the recorder of deeds shall prepare and deliver the list to the board of revision of taxes or its successor agency.(ii) In all counties except for a county of the first class, the recorder of deeds shall prepare and deliver the list to the county commissioners or the body or agency exercising equivalent authority.(b) Payment.--The board shall pay to the board of revision of taxes, or its successor agency, of counties of the first class and to the county commissioners, or the body or individual exercising equivalent authority, of every county except a county of the first class the sum of 20§ for each conveyance or transfer of real estate on each list prepared, certified and delivered to the board for its use under this section.Added by P.L. 4 2013 No. 2, § 1, eff. 4/18/2013.