As used in this article, the following words
and phrases shall have definitions and meanings as set forth below:
DETERIORATED AREA
Those areas within the Township of Frazer, the Township of
East Deer and the Township of West Deer and the Frazer Township Transportation
District that have been officially designated as a "deteriorated area"
for Local Economic Revitalization Tax Assistance Act (LERTA) purposes
by a municipal governing body.
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, ordinances or regulations.
IMPROVEMENT
The construction of a new structure not including alterations
and additions to existing construction, 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.
MUNICIPAL GOVERNING BODY
The Township of Frazer, the Township of East Deer, the Township
of West Deer and any city, borough, incorporated town or Township.
The Township of West Deer hereby designates
as the exemption area all property wholly or partially located within
the territorial limits of West Deer Township. All commercial, industrial
or local business properties may be eligible to participate in this
tax exemption program.
[Amended 2-17-1999 by Ord. No. 284]
Unless otherwise determined by the Board of
Supervisors of West Deer Township, the length of time said taxes shall
be exempted shall be five consecutive years commencing January 1 of
the initial year when the Allegheny County Board of Property Assessment,
Appeals and Review assesses or would otherwise have assessed the improvements
were it not for the grant of the exemption, whichever commencement
date first occurs. The Board of Supervisors of West Deer Township
may, in its discretion, extend the length of time said taxes shall
be exempted beyond five consecutive years.
[Amended 2-17-1999 by Ord. No. 284; 6-19-2002 by Ord. No.
310]
Unless otherwise repealed or extended by the
Board of Supervisors of West Deer Township, this article shall terminate
on December 31, 2002. Nothing contained herein shall prohibit the
Board of Supervisors of West Deer Township from repealing this article,
enacting a similar ordinance or extending this article. Any property
tax exemptions granted under the provisions of this article may be
permitted to continue according to the exemption schedule set forth
herein if this article expires or is repealed.
There shall be an eight-person committee known
as the "Oversight Committee," composed of two individuals, each appointed
by the Board of Supervisors of the Township of Frazer, the Board of
Commissioners of the Township of East Deer, the Board of Supervisors
of the Township of West Deer and the Deer Lakes Board of Public Education
to prepare and present detailed reports setting forth data and recommendations
concerning the ongoing feasibility of the exemption of improvements
to certain deteriorated industrial, commercial and other business
property from real property taxation within the current and future
territorial boundaries of the Deer Lakes School District and excluding
the current and future territorial limits of the Frazer Township Transportation
District. These reports shall be presented on both a quarterly and
annual basis and at any time that a request for information is made
by the Supervisors of West Deer Township.