[Adopted 11-20-1996 by Ord. No. 263[1]]
[1]
Editor's Note: This ordinance also provided
that it shall become effective 1-1-1997.
As used in this article, the following words
and phrases shall have definitions and meanings as set forth below:
Those areas within the Township of Frazer, the Township of
East Deer and the Township of West Deer and the Frazer Township Transportation
District that have been officially designated as a "deteriorated area"
for Local Economic Revitalization Tax Assistance Act (LERTA) purposes
by a municipal governing body.
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in a deteriorating
area, as hereinafter provided, or any such property which has been
the subject of an order by a government agency requiring the unit
to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations.
The construction of a new structure not including alterations
and additions to existing construction, having the effect of rehabilitating
a deteriorated property so that it becomes habitable or 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 Township of West Deer, the Deer Lakes School District
and the County of Allegheny.
The Township of Frazer, the Township of East Deer, the Township
of West Deer and any city, borough, incorporated town or Township.
The Township of West Deer hereby designates
as the exemption area all property wholly or partially located within
the territorial limits of West Deer Township. All commercial, industrial
or local business properties may be eligible to participate in this
tax exemption program.
A.
The amount to be exempted shall be limited to the
additional assessment valuation attributable to the actual cost of
improvements to deteriorated property.
B.
The exemption shall be limited to that improvement
for which an exemption has been requested in the manner set forth
below, and for which a separate assessment has been made by the Allegheny
County Board of Property Assessment, Appeals and Review.
[Amended 2-17-1999 by Ord. No. 284]
Unless otherwise determined by the Board of
Supervisors of West Deer Township, the length of time said taxes shall
be exempted shall be five consecutive years commencing January 1 of
the initial year when the Allegheny County Board of Property Assessment,
Appeals and Review assesses or would otherwise have assessed the improvements
were it not for the grant of the exemption, whichever commencement
date first occurs. The Board of Supervisors of West Deer Township
may, in its discretion, extend the length of time said taxes shall
be exempted beyond five consecutive years.
A.
There shall be placed on the form application for
the building, zoning and alteration permits the following:
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Notice to Taxpayers
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Under the provision of Ordinance No. ______,
and Resolution No. ________ you may be entitled to a property tax
exemption for local and school district taxes. An application for
exemption may be secured from the Township office and must be filed
with the Township at the time a building permit is secured. You may
be entitled to a property tax exemption for Allegheny County taxes.
An application for exemption from county taxes may be secured from
Allegheny County.
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B.
At the time a building or alteration permit is secured
for the construction of an improvement for which an exemption is requested,
the taxpayer shall apply to the Township for the exemption provided
for in this article. Request for the exemption must be in writing,
certified in full as prescribed by the Township Manager, setting forth
the following information:
(1)
The date the building permit or alteration permit
was issued for said improvements, if applicable.
(2)
The type and scope of improvement.
(3)
The summary of the plan of the improvement.
(4)
The estimated cost of the improvement.
(5)
The person or persons performing the work on the improvement.
(6)
The location of the property being improved.
(7)
Any or all such additional information that the local
taxing authority may require for the application of the provisions
of this article.
C.
These application requirements shall be deemed mandatory.
The failure of any person desiring a property tax exemption to comply
with the application requirements contained herein shall be conclusively
presumed to be a waiver of any right to claim a real estate exemption
as provided by this article. Additionally, no exemption shall be granted
if the property owner does not secure the necessary and proper zoning,
building, health, housing, electrical, plumbing or other required
permits prior to improving the property.
[Amended 2-17-1999 by Ord. No. 284; 6-19-2002 by Ord. No.
310]
Unless otherwise repealed or extended by the
Board of Supervisors of West Deer Township, this article shall terminate
on December 31, 2002. Nothing contained herein shall prohibit the
Board of Supervisors of West Deer Township from repealing this article,
enacting a similar ordinance or extending this article. Any property
tax exemptions granted under the provisions of this article may be
permitted to continue according to the exemption schedule set forth
herein if this article expires or is repealed.
There shall be an eight-person committee known
as the "Oversight Committee," composed of two individuals, each appointed
by the Board of Supervisors of the Township of Frazer, the Board of
Commissioners of the Township of East Deer, the Board of Supervisors
of the Township of West Deer and the Deer Lakes Board of Public Education
to prepare and present detailed reports setting forth data and recommendations
concerning the ongoing feasibility of the exemption of improvements
to certain deteriorated industrial, commercial and other business
property from real property taxation within the current and future
territorial boundaries of the Deer Lakes School District and excluding
the current and future territorial limits of the Frazer Township Transportation
District. These reports shall be presented on both a quarterly and
annual basis and at any time that a request for information is made
by the Supervisors of West Deer Township.
