[Adopted 2-22-2007 by Ord. No. 2007-02]
Under the authority of the statutes of the Commonwealth
of Pennsylvania and the ordinances of East Allen Township, the Board
of Supervisors of East Allen Township hereby ordains as follows:
A.
The following categories of real property are exempted
from further real estate tax millage increases:
(1)
Real property in which open space property interests
have been acquired by a local government unit in accordance with the
requirements of the Open Space Lands Statute at 32 P.S. § 5001,
et seq.
(2)
Real property that is subject to an easement acquired
in accordance with the Agricultural Area Security Statute at 3 P.S.
§ 901, et seq.
(3)
Real property from which transferable development
rights (TDRs) have been transferred and retired by a local government
unit without their development potential having occurred on other
lands.
B.
The exemption from further millage increases authorized
hereinabove shall become effective only if the governing body of each
taxing district that imposes a tax on real property approves the exemption
from further millage increases either by ordinance in the case of
the County of Northampton and by resolution in the case of the Northampton
Area School District.
C.
The exemption from further millage increases authorized
hereinabove shall be authorized only for real property qualifying
for such exemption under the provisions of Section 2(b)(1) of Article
VIII of the Constitution of Pennsylvania.
D.
The millage freeze authorized herein shall apply to
all eligible real property, whether the real property met the criteria
of this article and the Open Space Lands Statute at 32 P.S. § 5001
et seq., prior to or subsequent to the date of this article imposing
the millage freeze. For prior acquisitions, the date on which the
millage rate shall be frozen is the date that the last of the required
ordinances and resolution becomes effective. For subsequent acquisitions,
the date on which the millage rate shall be frozen is the date the
local government unit completes the acquisition. The governing bodies
of East Allen Township, the County of Northampton and the Northampton
Area School District shall give prompt notice to the appropriate tax
collection agent of the exact amount of the millage, the date it was
frozen and each parcel to which the freeze applies.
E.
This millage freeze shall not affect the rates of
taxation for East Allen Township property taxes for the calendar year
during which this article is enacted.
F.
If a landowner changes the use of any tract of land
subject to the millage freeze under this article to one which is inconsistent
with the provisions of the Agriculture Area Security Statute,[1] or for any other reason the land is removed from a land use category under Subsection A, except for a condemnation of the land, the land so removed and the entire tract of which it was a part shall be subject to rollback taxes plus interest at the rate of 6% per annum. Rollback taxes shall be calculated by the County Fiscal Officer, based on an amount equal to the difference between the taxes paid or payable on the basis of the millage as frozen and the taxes that would have been paid or payable in the previous 10 tax years or since the tax year of the date of acquisition, whichever is less, had the millage not been frozen. The unpaid taxes required to be repaid under this section shall act as a lien upon the property, collectible in the manner provided by law for the collection of delinquent taxes.
[1]
Editor's Note: See 3 P.S. § 901
et seq.
G.
Nothing contained herein shall be interpreted to preclude
a decrease in the applicable millage rate for property subject to
the millage freeze in the event that the East Allen Township millage
rate is decreased.
