[Adopted 10-21-1996 by Ord. No. 399]
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.
Editor's Note: Resolution 12-95 is on file in the Township offices.
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, 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, 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.