[Adopted 11-11-1981 by Ord. No. 81-20]
As used in this article, the following terms
shall have the meanings indicated:
Any industrial, commercial or other business property located
in the deteriorated neighborhood or area.
That area which the Borough, after a public hearing, hereby
finds to be a deteriorated neighborhood or area, which deteriorated
neighborhood or area is commonly known as the proposed historic district,
the boundaries of which are shown on a map available for inspection
at the office of the Borough Secretary, which is also attached to
this article.
A house, apartment or group of rooms intended for occupancy
as separate living quarters by a family or other groups or a person
living alone, containing a kitchen or cooking equipment for the exclusive
use of the occupants.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a structure, or
that attains higher standards of safety, health, economic use or amenity,
or is brought into compliance with laws, ordinances, or regulations
governing such standards. Ordinary upkeep and maintenance shall not
be deemed an improvement.
The building or erection of dwelling units, as defined above,
on vacant land or land specifically prepared to receive such structures.
There shall be exempt from Borough of Chambersburg
real estate taxation the assessed value of residential construction
or improvements made between the effective and termination dates of
this article to dwelling units and business properties in the deteriorated
neighborhood or area, in the amounts and in accordance with the schedules
and limitations hereinafter provided.
A.
Dwelling units. Tax exemption on the additional assessment
attributable to the actual cost of residential construction or improvements
to dwelling units shall be limited to a maximum actual cost per dwelling
unit of $20,000.
B.
Business properties. There shall be no exemption maximum
on the business properties.
A.
Any person desiring a tax exemption pursuant to this
article shall notify the Borough, in writing, on a form provided by
the Borough of Chambersburg Building Officer, at the time a person
secures a building permit.
B.
The Building Officer shall forward a copy of the exemption
request to the Franklin County Board of Assessment and Revision of
Taxes.
C.
Upon completion of the improvements, the taxpayer
shall notify the Building Officer and the Franklin County Board of
Assessment and Revision of Taxes. The Building Officer shall then
verify to the Franklin County Board of Assessment and Revision of
Taxes that the property is in the deteriorated neighborhood or area
and confirm that the improvements were made within the time limits
required by this article.
D.
The Franklin County Board of Assessment and Revision
of Taxes shall, upon completion of the improvements, assess separately
the improvements and calculate the amount of the assessment eligible
for tax exemption in accordance with this article and shall notify
the taxpayer and the Borough of the reassessment and the amount of
the assessment eligible for exemption.
E.
Appeals from the reassessment and the amount eligible
for exemption may be taken by the taxpayer or the Borough as provided
by law.
Unless otherwise repealed by the Borough, this
article shall terminate on December 31, 1984; provided, however, that
any requests based on improvements made on or before the termination
date shall be processed as if this article had not been terminated.
Any property tax exemptions granted under the provisions of this article
shall be permitted to continue according to the exemption schedule,
even if this article expires or is repealed.
