[Adopted 10-21-1996 by Ord. No. 399]
A.Â
South Fayette Township hereby partially abates and
exonerates taxes due and payable as a result of interim increases
and assessments authorized by Resolution 12-95 arising from the issuance
of occupancy permits beginning August 15, 1995, through December 31,
1996. These taxes are partially abated and exonerated as to 50% of
the additional tax due as a result of the increased interim assessment
authorized by Resolution 12-95.[1]
[1]
Editor's Note: Resolution 12-95 is on file
in the Township offices.
B.Â
Increases in real estate taxes resulting from increased
assessments due to the issuance of occupancy permits beginning August
15, 1995, through December 31, 1996, except as otherwise partially
abated and exonerated by this article, shall be due and payable without
discount until January 25, 1997. Thereafter, such taxes shall become
delinquent and subject to penalties and interest, lien and collection
as provided by law.
All interim increases and assessments resulting
from the issuance of occupancy permits subsequent to 1996 are payable
as due pursuant to this article.
Pursuant to Section 1709.1 of the First Class
Township Code,[1] whenever there is any construction or major improvement
to a building or buildings which is not exempt from taxation and such
building is not included in the tax duplicate of the Township, the
Board of Commissioners may request the authority responsible for assessments
in Allegheny County to inspect and assess, subject to the County Assessment
Law,[2] all taxable property in the Township of South Fayette
to which major improvements have been made, whereupon such property
shall then be added to the duplicate and shall be taxable for Township
purposes at the same rate as all other taxable property in the Township
of South Fayette at the assessed valuation for the proportionate part
of the fiscal year of the Township of South Fayette remaining after
the property was improved, and, further, be it resolved that when
such improvements are made during a month, the interim assessment
shall be computed as having been made on the first of the next succeeding
month, and, further, be it resolved that a two-percent discount be
granted on taxes paid by the end of the second month following the
month during which the interim assessment was made; the taxes paid
after the end of the second month but before the fourth month following
the month during which the interim assessment was made shall be paid
at face, and the taxes paid after the end of the fourth month following
the month during which the interim assessment was made shall be subject
to a penalty of 10% of the face amount thereof.
