[Adopted 12-18-2007 by Ord. No. 510]
Whenever there is substantial completion of
the construction of a building, improvement to a building or other
improvement made to real property (hereinafter collectively referred
to as an "Addition") after the first day of any fiscal year of the
Borough and the Addition is not included in the tax duplicate of the
Borough of Edgeworth, the Borough shall request the Allegheny County
Board Of Property Assessment, Appeal and Review or other appropriate
body responsible for assessments in the Borough, to inspect and reassess
the real property upon which the Addition has been made, subject to
the right of appeal and adjustment as provided under applicable laws
of the Commonwealth of Pennsylvania. The Addition shall then be added
to the Tax Duplicate of the Borough and the real property shall be
taxable for Borough purposes at the reassessed value for that proportionate
part of the fiscal year of the Borough remaining after the substantial
completion of the Addition. Any addition made during the month shall
be computed as having been made on the first of the month. A certified
copy of the revised Tax Duplicate shall be furnished to the Borough
Tax Collector. The Borough Tax Collector or his designated representative
shall notify the owner of the real property of the taxes due the Borough.
