1Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2Statutes, <-further providing for definitions; and providing
3for transfer of ownership of vehicles used for human
4habitation.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

<-7Section 1. Title 75 of the Pennsylvania Consolidated
8Statutes is amended by adding a section to read:

<-9Section 1. Section 102 of Title 75 of the Pennsylvania
10Consolidated Statutes is amended by adding a definition to read:

11§ 102. Definitions.

12Subject to additional definitions contained in subsequent
13provisions of this title which are applicable to specific
14provisions of this title, the following words and phrases when
15used in this title shall have, unless the context clearly
16indicates otherwise, the meanings given to them in this section:

17* * *

18"Manufactured home." A manufactured home as defined in

1section 603(6) of the National Manufactured Housing Construction
2and Safety Standards Act of 1974 (Public Law 93-383, 42 U.S.C.
3§ 5402(6)).

4* * *

5Section 2. Title 75 is amended by adding a section to read:

6§ 1111.1. Transfer of ownership of vehicles used for human
7habitation.

8(a) Tax status certification.--If a mobile home or 
9manufactured home that has been anchored to the ground to 
10facilitate connections with electricity, water and sewerage, is 
11offered for sale or transfer, the transferor shall obtain a tax 
12status certification from the <-tax collection authority of the 
13municipality in which the vehicle is situated and the tax claim 
14bureau or equivalent office <-tax claim bureau of the county in 
15which the vehicle <-mobile home or manufactured home is situated 
<-16showing the real estate taxes due on the mobile home or 
17manufactured home, as shown by the bureau's records as of the 
18date of the certification. The tax status certification shall be 
19provided to the transferee and the department in conjunction 
20with the transfer of the <-vehicle mobile home or manufactured 
21home and shall include the following:

22(1) The parcel number assigned to the vehicle.

23(2) The amount of current or delinquent taxes owed from
24the parcel number.

25(3) The date upon which a tax for the parcel number will
26accrue and the taxing period that the tax will cover.

27(4) The addresses and telephone numbers of the tax
28collection authority and tax claim bureau or equivalent
29office.

30(b) Certification obtained by third party.--The transferor

1may request a notary public or other officer empowered to
2administer oaths or a vehicle dealer or its employee licensed by
3the State Board of Vehicle Manufacturers, Dealers and
4Salespersons and authorized by the department to complete
5certificate of title transfer paperwork to obtain the tax status
6certification on his behalf. The person or entity obtaining the
7tax status certification on behalf of the transferor may <-collect
8a nominal fee recoup the fee paid for each certification <-from
9the transferor and is not liable to the transferor, transferee
10or <-a taxing authority the tax claim bureau or equivalent office
11of the county in which a mobile home or manufactured home is
12situated for an error or omission on the tax status
13certification or for payment of a tax due.

14(c) <-Taxes Real estate taxes due.--If taxes are due from the
<-15vehicle mobile home or manufactured home, the transferor shall
16pay the <-delinquent real estate taxes in full or cause the taxes
17to be paid in full and an updated tax status certification must
18be <-issued obtained and provided to the transferee and the
19department before the transfer is completed. Payment <-of
20delinquent real estate taxes shall be made <-either to the taxing
21authority or other appropriate authority authorized to accept
22payments for delinquent taxes <-in accordance with section 204 of
23the act of July 7, 1947 (P.L.1368, No.542), known as the Real
24Estate Tax Sale Law.

<-25(d) Tax liability.--Issuance of a tax status certification
26under this section relieves the transferor or transferee of the
27vehicle and a third party that secured the tax status
28certification under subsection (b), from tax liability that
29accrued for the vehicle prior to the date the tax status
30certification was issued.

<-1(d) Tax liability.--If any tax status certification
2incorrectly indicates that a tax has been paid or that less than
3the true and correct amount is owed and a transferor, transferee
4or third party securing the certification acts in reliance upon
5such representations, the transferor, transferee or third party
6shall not be liable for the amount of the error. If a tax
7certification is requested in connection with a particular
8transfer or sale of a mobile home or manufactured home, the
9parties to the transaction shall be presumed to have acted in
10reliance upon the representations in the certification.

11(e) Issuance of certification.--Notwithstanding any other
12provision of law and regardless of the timing of a tax due to
13accrue to the vehicle mobile home or manufactured home, the <-tax
14collection authority, Tax Claim Bureau <-tax claim bureau or an
15equivalent office shall issue a tax status certification as
16provided in this section upon request by the transferor or
17transferor's agent.

18Section <-2 3. This act shall take effect in 60 days.