[Ord. 2012-01, 3/6/2012]
1.
The following categories of real property are exempt from further
real estate tax millage increases:
A.
Real property in which open space properties have been acquired by
a local government unit in accordance with the requirements of the
Pennsylvania Conservation and Land Development Act, Act 153 of 1996,
as amended, 32 P.S. § 5001 et seq.
B.
Real property that is subject to an easement acquired in accordance
with the Agricultural Area Security Law, 3 P.S. § 901 et
seq.
C.
Real property from which transferable development rights ("TDRs")
have been transferred and retired by a local government unit without
their development potential having occurred on other lands.
[Ord. 2012-01, 3/6/2012]
The exemption from further millage increases authorized herein
above shall become effective only if the governing body of each taxing
district that imposes a tax on real property approves the exemption
from further millage increases either by ordinance in the case of
the County of Bucks and by resolution in the case of the Central Bucks
School District.
[Ord. 2012-01, 3/6/2012]
The exemption from further millage increases authorized hereinabove
shall be authorized only for real property qualifying for such exemption
under the provisions of Section 2(b)(i) of Article VIII of the Constitution
of Pennsylvania.
[Ord. 2012-01, 3/6/2012]
The millage rate freeze authorized herein shall apply to all
eligible real property, whether the real property met by the criteria
of this Part and the Pennsylvania Conservation and Land Development
Act, Act 153 of 1966, as amended, 32 P.S. § 5001 et seq.,
prior to or subsequent to the date of this Part imposing the millage
rate freeze. For prior acquisitions, the date on which the millage
rate shall be frozen is the date that the last of the required ordinances
and resolutions becomes effective. For subsequent acquisitions, the
date on which the millage rate shall be frozen is the date the local
government unit completes the acquisition. The governing bodies of
Plumstead Township, the County of Bucks and Central Bucks School District
shall give prompt notice to the appropriate tax collection agent of
the exact amount of the millage, the date it was frozen and each parcel
to which the freeze applies.
[Ord. 2012-01, 3/6/2012]
This millage rate freeze shall not affect the rates of taxation
for Plumstead Township property taxes for calendar year 2012.
[Ord. 2012-01, 3/6/2012]
Nothing contained herein shall be interpreted to preclude a
decrease in the applicable millage rate for real property subject
to the millage rate freeze in the event that the Plumstead Township
millage rate is decreased below the millage freeze rate.
