Pennsylvania Act 1929-258 — RECORDING OF DEEDS, REQUIREMENTS

Act text

RECORDING OF DEEDS, REQUIREMENTS
                 Act of Apr. 22, 1929, P.L. 620, No. 258              Cl. 16
                                  AN ACT

     Providing for the imposition and collection of certain taxes
        upon the transfer of property passing from a decedent who was
        a resident of this Commonwealth at the time of his death, and
        of property within this Commonwealth of a decedent who was a
        nonresident of the Commonwealth at the time of his death;
        defining and taxing transfers made in contemplation of death;
        defining as a transfer and taxing the right of survivorship
        in property as to which such right exists; and making it
        unlawful for any corporation of this Commonwealth, or
        national banking association located therein, to transfer the
        stock of such corporation or banking association, standing in
        the name of any such decedent, until the tax on the transfer
        thereof has been paid; and providing penalties; and citing
        certain acts for repeal. (Title amended July 14, 1936
        (Ex.Sess.1), P.L.44, No.21)

        Compiler's Note:  Section 1201(4) of Act 207 of 1961 provided
            that Act 258 is repealed except for sections 12, 14, 21,
            22 and 23.
        Section 1.  Be it enacted, &c., That for the purpose of
     obtaining with accuracy the precise residence of all owners of
     real estate, and persons having a taxable interest therein, it
     shall be the duty of the recorder of deeds in each county,
     whenever a deed or other transfer of real estate or interest in
     real estate hereafter executed shall be presented to him for
     record, to refuse the same, unless the grantee or grantees
     therein named have attached thereto, and made part of such deed
     or transfer, a certificate, signed by said grantee or grantees,
     or some one on his, her or their behalf, setting forth the
     precise residence and the complete post office address of such
     grantee or grantees, said certificate to be recorded with said
     deed; and thereupon the said recorder shall prepare and deliver,
     at stated intervals, to the board of revision of taxes, or other
     official or officials charged with the assessment of such real
     estate, a list of the real estate or interest in real estate as
     transferred, with the location of the same, and the names of the
     grantor or grantors, and the names and residences of the grantee
     or grantees, with the date of recording.
        (1 amended Mar. 18, 1955, P.L.3, No.1)
        Section 1.1.  A county with the written recommendation of its
     recorder of deeds or commissioner of records may, by ordinance
     of its governing body, require that the recorder of deeds or
     commissioner of records of said county may not record or accept
     for record any conveyance of real estate, mortgage of real
     estate or any other instrument affecting real estate in said
     county unless the uniform parcel identifier on the tax map
     maintained for tax assessment purposes, as otherwise provided by
     law and maintained pursuant to the act of January 15, 1988
     (P.L.1, No.1), known as the "Uniform Parcel Identifier Law,"
     shall be contained in the body thereof, or shall be endorsed
     thereon to be recorded therewith.
        (1.1 added Jan. 15, 1988, P.L.8, No.4)