Tax Type
Recordation Tax
Description
Realty Transfer Tax; Land Conveyed to Commonwealth;Condemnation;Certificate of Taking
Topic
Documents Subject to Tax
Date Issued
09-11-1975
The realty transfer tax applies to the recordation of a certificate of taking which vests in the Commonwealth defeasible title in property prior to or during the pendency of a condemnation proceeding. A court order confirming indefeasible title in the Commonwealth, however, is not subject to the realty transfer tax.
Attorney General's Opinion