[Adopted 6-4-2008 by Ord. No. 2008-03]
The following words and phrases when used in this article shall have the following meaning:
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.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated property so that it becomes habitable or 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 and maintenance shall not be deemed an improvement.
The Board of Commissioners for the County of York shall conduct a hearing pursuant to 72 P.S. § 4725(a) for the purpose of determining the boundaries of the deteriorated properties which are eligible for tax exemption under this article. The Commissioners shall set an exemption schedule for the particular area at the conclusion of the hearing.
A. 
The amount to be exempted from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of improvements in accordance with the exemption schedule established by this article.
B. 
The exemption from real estate taxes shall be limited to that improvement for which an exemption has been requested in the manner set forth in this article and for which a separate assessment has been made by the Board of Assessment Appeals.
A. 
The length of the schedule of taxes exempted shall not exceed 10 years.
B. 
If an eligible property is granted a tax exemption pursuant to this article, the improvement shall not, during the exemption period, be considered as a comparable in assessing other properties.
C. 
The exemption from taxes granted pursuant to this article shall be upon the property and shall not terminate upon the sale or exchange of the property.
A. 
Any applicant must own or have an equitable interest in real estate located within the boundaries of deteriorated properties.
B. 
Any property owner qualifying under Subsection A immediately above must obtain and fill out an application form. The application form shall be available at the York County Assessment Office. The application shall be submitted at the time the applicant secures the building permit or as otherwise provided for in 72 P.S. § 4727(a).
C. 
After the application is filled out, it shall be delivered to the York County Commissioners' office (28 East Market Street, 2nd Floor, York, PA).
D. 
The exemption schedule for the property at issue shall not deviate from the schedule adopted at the time of the hearing.
E. 
After the motion is passed or the resolution is adopted, the application shall be transferred to the York County Assessment Office. The Assessment Office shall verify that the property at issue is within the boundaries of deteriorated properties. The Assessment Office shall notify the applicant of the property's acceptance into the LERTA program.
F. 
The York County Assessment Office shall then perform a new assessment of the property. The new assessed value shall be used to determine the exemption under LERTA. (See § 325-30).
G. 
The York County Assessment Office shall notify the property owner and taxing authorities of the new assessment. Appeals from the new assessed value may be taken by any party with standing as provided by law.
H. 
The cost of the 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 amendment to this article, if any, shall not apply to the adoption of any such amendment.
The exemption from real estate taxes provided for herein shall be forfeited by the applicant 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. For the purpose of this section, taxes must be paid by the end of the calendar year to be paid in the penalty period. Upon receipt of the notice of nonpayment of nonexempt real estate taxes, the York County Treasurer shall discontinue the LERTA exemption, and shall notify the York County Tax Assessment Office of such discontinuance.
Any previously adopted ordinance or part thereof which conflicts with the provisions of this article is hereby repealed.
The provisions of this article are severable, and if any of its sections, clauses, or sentences shall be held illegal, invalid, or unconstitutional, such provisions shall not affect or impair any of the remaining sections, clauses, or sentences.