Title
Amending Chapter 19-1700 of The Philadelphia Code, entitled "Finance, Taxes, and Collections," to allow for refunds of the realty transfer taxes to victims of deed fraud, all under certain terms and conditions.
Body
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Title 19 of The Philadelphia Code is hereby amended to read as follows:
TITLE 19. FINANCE, TAXES AND COLLECTIONS
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CHAPTER 19-1700. REVIEW, REFUNDS AND COMPROMISES
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? 19-1703. Refunds and Credits.
(1) (a) The Department of Revenue may grant a refund, in whole or in part, upon determination that a tax, water or sewer rent, license fee or other charge, interest or penalty, or any part thereof, has been paid under mistake of law or fact, or under an invalid law.
(b) Every petition for refund of moneys collected by the Department on or before December 31, 1979, for or on behalf of the City of Philadelphia, including but not limited to any tax, water or sewer rent, license fee or other charge, and interest and penalties thereon, shall be filed with the Department within 6 years from the date of payment of the City.
(c) Every petition for refund of moneys collected by the Department on or before December 31, 1979, for or on behalf of the School District of Philadelphia, including but not limited to any tax, license fee or other charge, and interest and penalties thereon, shall be filed with the Department within 2 years from the date of payment thereof.
(d) Every petition for refund of moneys collected by the Department on or after January 1, 1980, for or on behalf of the City or the School District of Philadelphia, and, where authorized by ordinance, every request for credit on account of moneys collected by the Department for or on behalf of the City or the School District, including but not limited to any tax, water or sewer rent, license fee or other charge, and interest and penalties thereon, shall be filed with the Depar...
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