[Adopted 5-1-2001 By Ord. No. 258]
As used in this article, the following words
or phrases shall have the following meanings:
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in the area
which has been designated as an area eligible for tax exemption relief
under the Local Economic Revitalization Tax Assistance Act, Act No.
76 of 1977, 72 P.S. § 4722 et seq.
Any repair, construction or reconstruction, including alterations
or additions, having the effect of rehabilitating a property within
the LERTA District so that it 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 or maintenance shall not be deemed an improvement.
The Township of Concord, Delaware County, Pennsylvania.
A.
The following parcels are hereby designated to meet
the criteria of inclusion within a LERTA District, in accordance with
the provisions of the Local Economic Revitalization Tax Assistance
Act, Act No. 76 of 1977, 72 P.S. § 4722 et seq.
A.
There is hereby exempted from all real property taxation
that portion of the additional assessment attributable to the actual
costs of improvements to eligible properties in the LERTA District,
with the length of the schedule of taxes exempted to be for a five-year
period, which shall commence with the effective date of said exemption.
B.
The exemption of taxes authorized by this article
shall be upon the property exempted and shall not terminate upon the
sale or exchange of the property.
C.
The exemption from taxes authorized by this article
shall only be applicable to those properties upon which all taxes
and other municipal charges/fees/levies are current. In the event
of delinquency, all exemption from the point of delinquency and into
succeeding years shall be forfeited, and taxes shall be at 100% of
assessed valuation. For purposes of this article, "delinquency" shall
be defined as a failure to pay any assessment by the date on such
assessment as required by law to be paid.
The schedule of real estate taxes to be exempted
shall be in accordance with the following percentage of improvements
to be exempted each year:
|
Year
|
Amount Exempted
|
|---|---|
|
1
|
50%
|
|
2
|
40%
|
|
3
|
30%
|
|
4
|
20%
|
|
5
|
10%
|
A.
Any person, association or corporation desiring an
exemption pursuant to this article shall apply to the Building Inspector
of the Township of Concord within 90 days of the date the Building
Permit is issued for construction of the improvements. The application
must be in writing on a form provided by the Township of Concord and
shall contain the following information;
(1)
The date the building permit was issued for such improvements;
(2)
The location of the property to be improved;
(3)
The nature of the property to be improved;
(4)
The type of improvements;
(5)
A summary of the plan of improvements;
(6)
The cost of the improvements;
(7)
Whether the property has been condemned by any governmental
body for noncompliance with laws or the Township Code; and
(8)
Such additional information as the Township may require.
B.
A copy of the exemption application shall be forwarded
to the Board of Supervisors of Concord Township or its designee within
60 days of the date of receipt by the Township. The Board of Supervisors
of Concord Township shall decide whether the application for exemption
is in conformity with the provisions of this Article and, if so, shall
approve same. Written notice of the Board of Supervisors' decision,
and the basis therefor if denied, shall be provided to the applicant.
C.
In all cases where the exemption is granted, the Township
of Concord shall forward a copy of the exemption request to the Delaware
County Board of Assessment. The Board of Assessment shall, upon completion
of the improvements and notification from the Building Inspector of
the Township of Concord that the improvements comply with all applicable
building codes and provisions of the Concord Township Code, assess
separately the improvements and calculate the amount of the assessment
eligible for tax exemption. The exemption provided herein shall be
effective with the next assessment immediately following the date
on which the exemption is granted. Appeals from the reassessment and
the amount eligible for the exemption may be taken by the taxpayer
or any taxing authority as provided by law.
D.
The cost of improvements to be exempted and the schedule
of taxes exempted existing at the time of the initial request for
tax exemption shall be applicable to that exemption request, and subsequent
amendments to this article, if any, shall not apply to requests initiated
prior to their adoption.
If any part of this article is for any reason
found to be illegal or invalid, such illegality or invalidation shall
not affect any of the remaining parts of this article, which shall
continue to be fully operative as if the illegal or invalid part had
not been enacted.
All ordinances or parts of ordinances inconsistent
herewith are hereby repealed to the extent of any inconsistency.
This article shall become effective five days
after adoption.
