BOROUGH OF LEESPORT, BERKS COUNTY, PENNSYLVANIA  RESOLUTION NO. 2022- 252  A RESOLUTION OF THE COUNCIL OF THE BOROUGH OF LEESPORT, BERKS COUNTY, PENNSYLVANIA IMPLEMENTING ACT 57 OF 2022 PROPERTY TAX  PENALTY WAIVER PROVISIONS  WHEREAS, Act 570 of2022, amending the Local Tax Collection Law, was signed by WHEREAS, Act 57 requires taxing districts that impose taxes on the assessed value of real property to adopt a resolution or ordinance within 90 days of the effective date ofthe act, or not later than January 9, 2023, directing the tax collector to waive additional charges for real  Governor Wolf on July 11,2022, and takes effect on October 10, 2022; and  estate taxes in certain situations.  NOW,THEREFORE, BE: IT RESOLVED, that the Tax Collector oft the Borough of Leesport comply with the provisions of Act 57 and this resolution for tax years beginning on or  after. January 1,2023.  DEFINITIONS  The following words and phrases shall have the meanings given to them within this Additional charge: Any interest, fee, penalty, or charge accruing to and in excess ofthe  resolution unless the context clearly indicates otherwise:  face amount of the real estate tax as provided in the real estate tax notice.  Qualifying event:  1. For the purposes of real property, the date oft transfer of ownership. 2. Fori manufactured or mobile homes, the date oft transfer ofc ownership or the date a lease agreement commences for the original location or relocation ofa manufactured or mobile home on aj parcel ofland not owned by the owner of the manufactured or mobile home. The term does not include the renewal ofa  lease for the same location.  Tax Collector: The elected tax collector for the borough ofLeesport, Berks County, any authorized or designated delinquent tax collector, the Berks County Tax Claim Bureau, or any alternative collector oft taxes as provided fori in the act ofJuly 7, 1947 (P.L.1368, No.542), known as the "Real Estate Tax Sale Law," an employee, agent or assignee authorized to collect the tax, a purchaser of claim for the tax or any other person authorized by law or contract to secure collection of, or take any action at law or in equity against the person or property oft the taxpayer for the real estate tax or amounts, liens or claims derived from the real estate tax.    WAIVER  The Tax Collector shall, for tax years beginning on and after. January 1, 2023, grant a request to waive additional charges for real estate taxes ifthe taxpayer does all oft the following: A. Provides a waiver request of additional charges, on a form provided by the state Department of Community and Economic Development, to the Tax Collectorin possession oft the claim within twelve (12) months ofa qualifying event;  B. Attests that ai tax notice was not received; and  C. Provides the Tax Collector: in possession oft the claim with one oft the following: 1. Ac copy oft the deed showing the date ofreal property transfer; or  2. A copy oft the title following the acquisition ofa ai mobile or manufactured home subject to taxation as real estate showing the date ofissuance or a copy ofa an executed lease agreement between the owner ofai mobile or manufactured home and the owner ofaj parcel of land on which the mobile or manufactured home will  be situated showing the date the lease commences; and  D. Pays the face value amount of the tax notice for the real estate tax with the waiver FURTHER RESOLVED, that all Resolutions or parts of Resolutions inconsistent with  request.  this Resolution are hereby superseded.  REMAINDER OF PAGE INTENTIONALLY LEFT BLANK    IN WITNESS WHEREOF, the Counçil of the Borough of Leesport has adopted this  Resolution in lawful session this IOtday of Trwrbe  2022.  BOROUGH COUNCIL BOROUGH OF LEESPORT, BERKS COUNTY, PENNSYLVANIA  By:  SIGNATURE PRINTNAME  Rmald Strevsc fresident ofBorough Council  Attest:  Sandra Weiser-Pascavage, Bhz  Borough Manager/Secretary  Civlen. Bape-ls/  Charles Berger, Mayor    CERTIFICATE  Ihereby certify that the foregoing is ai true and accurate copy ofal Resolution of the Council of the Borough of Leesport, Berks County, Pennsylvania, which was fully adopted at a public meeting held pursuant toi notice as required by law on the/blay of hrumber 2022.  Buta SamirWaiser-Paseavage Borough Manager/Secretary  tpheg  Dated  lvr1b.2022