75 Pa.C.S. § 1111.1 Transfer of Ownership of Vehicles Used For Human Habitation

• Library: Pennsylvania Statutes
• Edition: 2023
• Currency: Current through P.A. Acts 2023-66
• Year: 2023
• Citation: 75 Pa.C.S. § 1111.1

(a) Tax status certification.--If a mobile home or manufactured home that has been anchored to the ground to facilitate connections with electricity, water and sewerage, and previously titled to a person using the mobile home or manufactured home as a residence, is offered for sale or transfer, the transferor shall obtain a tax status certification from the [tax collection authority of the municipality in which the vehicle is situated and the tax claim bureau or equivalent office] tax claim bureau of the county in which the [vehicle] mobile home or manufactured home is situated showing the real estate taxes due on the mobile home or manufactured home, as shown by the bureau's records as of the date of the certification. The tax status certification shall be provided to the transferee and the department in conjunction with the transfer of the [vehicle] mobile home or manufactured home and shall include the following:

(1) The parcel number assigned to the vehicle.

(2) The amount of current or delinquent taxes owed from the parcel number.

(3) The date upon which a tax for the parcel number will accrue and the taxing period that the tax will cover.

(4) The addresses and telephone numbers of the tax collection authority and tax claim bureau or equivalent office.

(b) Certification obtained by third party.--The transfer or may request a notary public or other officer empowered to administer oaths or a vehicle dealer or its employee licensed by the State Board of Vehicle Manufacturers, Dealers and Salespersons and authorized by the department to complete certificate of title transfer paperwork to obtain the tax status certification on his behalf. The person or entity obtaining the tax status certification on behalf of the transferor may [collect a nominal fee] recoup the fee paid for each certification from the transferor and is not liable to the transferor, transferee or [a taxing authority] the tax claim bureau or equivalent office of the county in which a mobile home or manufactured home is situated for an error or omission on the tax status certification or for payment of a tax due.