The following words and phrases when used in this article shall
have the following meaning:
ASSESSED VALUATION
The assessment placed on real property by the Lancaster County
assessor upon which all real estate taxes shall be calculated.
BOROUGH
The Borough of Ephrata, Lancaster County, Pennsylvania.
COMMERCIAL
Any use within the definition of "commercial use" in Chapter
319, Zoning. A structure containing only dwelling units is not a commercial use.
COUNCIL
The governing body formed and assembled as the Council of
the Borough of Ephrata, Lancaster County, Pennsylvania.
DETERIORATED AREA
An area meeting the requirements of the Local Economic Revitalization
Tax Assistance Act, 72 P.S. § 4722 et seq.
DETERIORATED PROPERTY
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, ordinance or regulations.
IMPROVED/DEVELOPED PROPERTY
A separately assessed lot which has an assessed valuation
for building and improvements greater than $0 on the effective date
of this article.
IMPROVEMENT
Repair, construction or reconstruction including alterations
and additions having the effect of rehabilitating a deteriorated property
so that it becomes usable for commercial, industrial or other business
purposes or attains higher standards of safety, health, economic use
or amenity for commercial, industrial or other business purposes,
or is brought into compliance with laws, ordinances, regulations governing
such standards for properties used for commercial, industrial or other
business purposes. Ordinary upkeep and maintenance shall not be deemed
an improvement. Repair, construction or reconstruction of a property
for residential use shall not be considered an improvement under this
article.
INDUSTRIAL
Uses included under the subheadings "LIC (Light Industrial/Commercial District) and GIC (General Industrial/Commercial District)" in the Table of Allowed Uses in Primarily Non-Residential Districts in Chapter
319, Zoning.
LERTA
The Local Economic Revitalization Tax Assistance Act, the
Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722
et seq.
MIXED USE
The development of a single building with either commercial
or industrial uses on the first floor and possibly on other floors
of the building with dwelling units on upper floors. A mixed-use building
cannot have any dwelling units on the first (street level) floor.
NEW CONSTRUCTION
Construction on a deteriorated property to enable its use
for commercial, industrial or mixed use purposes. Construction of
structures containing only dwelling units shall not be considered
new construction for the purposes of this article.
The Council determines that the lots identified on Attachment
1, attached hereto and incorporated here, shall be the area which contains and consists of deteriorated
properties which are eligible for tax exemption under this article,
so long as such properties meet the definition herein for "deteriorated
property." Additional eligible areas may be included from time to
time by ordinance of the Council.
The schedule of the Borough real estate taxes to be exempted
shall be in accordance with the below portion of the assessed valuation
attributable to new construction or improvements to be exempted each
year.
For Improved/Developed Properties:
|
---|
Length
(year)
|
Portion
(percent)
|
---|
First
|
100
|
Second
|
90
|
Third
|
80
|
Fourth
|
70
|
Fifth
|
60
|
Sixth
|
50
|
Seventh
|
40
|
Eighth
|
30
|
Ninth
|
20
|
10th
|
10
|
A. If an eligible property is granted a Borough tax exemption pursuant
to this article, the improvement shall not, during the exemption period,
be considered as a factor in assessing other properties.
B. The exemption from Borough taxes granted under this article shall
be upon the property and shall not terminate upon the sale or exchange
of the property.
C. In the event there is a county-wide assessment of all real property
located within Lancaster County, the tax exemption granted hereunder
shall remain in effect in accordance with the terms of this article
notwithstanding any such reassessment.
An application for exemption from Borough real estate taxes
may be made at any time within five years from the effective date
of this article. All qualified applications under this article are
eligible for the entire ten- or five-year exemption schedule as applicable.
The Borough, may by ordinance enacted from time to time, extend
the time for filing an application for exemption from Borough real
estate taxes. However, in no event shall any one extension period
exceed five years.
The exemption from Borough real estate taxes provided for herein
shall be forfeited by the taxpayer and/or any subsequent owner of
the real estate for the failure to pay any nonexempt real estate taxes
by the last day of the time period to pay such taxes in the penalty
period. Upon receipt of the notice of nonpayment of nonexempt real
estate taxes, the Borough Treasurer shall discontinue the LERTA exemption.