[Adopted 6-13-2005 by Ord. No. 6-2005]
Whenever there is substantial completion of the construction
of a building, improvement to a building or other improvement made
to real property (hereinafter collectively referred to as an "addition")
after the first day of any fiscal year of the Township and the addition
is not included in the tax duplicate of the Township of Robinson,
the Township shall request the County of Allegheny, Department of
Administrative Services, Office of Property Assessment, to inspect
and reassess the real property upon which the addition has been made,
subject to the right of appeal and adjustment as provided under applicable
laws of the Commonwealth of Pennsylvania.
The addition shall then be added to the tax duplicate of the
Township, and the real property shall be taxable for Township purposes
at the reassessed value for that proportionate part of the fiscal
year of the Township remaining after the substantial completion of
the addition. Any addition made during the month shall be computed
as having been made on the first of the month.
A certified copy of the revised tax duplicate shall be furnished
to the Township Treasurer. The Township Treasurer or his designated
representative shall notify the owner of the real property of the
taxes due the Township.
