[Adopted 8-8-2005 by Ord. No. 1263[1]]
[1]
Editor's Note: This ordinance also superseded former Art.
VI, Tax Exemptions, adopted 2-13-1995 by Ord. No. 1192, as amended.
As used in this article, the following words and phrases shall
have the meaning set forth below:
The Tax Assessment Office of Washington County.
The Council of the Borough of Canonsburg, Washington County,
Pennsylvania.
Those areas within the Borough of Canonsburg the boundaries
of which have been fixed by the Borough Council to include all zoning
areas designated at I-1, C-1, C-2 and C-3 plus any other business
or industrial use approved by the Council of the Borough of Canonsburg
in any other zoning district, in which improvements to deteriorated
property are eligible for tax exemptions.
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in an economic
investment area, or any such property which has been the subject of
an order by a government agency requiring the unit to vacated, condemned
or demolished by reason or noncompliance which laws, ordinance or
regulations.
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 Borough of Canonsburg, the County of Washington, the
school districts, or any governmental entity having the authority
to levy real property taxes within Washington County.
The Council of the Borough of Canonsburg, in the future, by
resolution, may designate other economic investment area to encompass
business properties eligible for tax exemption for economic investment
(under this article or any extension of it) when it finds that said
area meets the criteria of underdeveloped land, deterioration, vacated,
condemned or in need of rehabilitation or other conditions within
the spirit of this article.
A.
The amount to be exempted shall be limited to that portion of the
additional assessment attributable to the actual cost of improvements.
B.
The exemption shall be limited to that improvement for which an exemption
has been requested in the manner set forth below and for which a separate
assessment has been made by the assessment agency. No tax exemption
shall be granted if the property owner does not secure the necessary
and proper permits for improving the property prior to the beginning
of any construction.
C.
In any case, after the effective date of this article, where deteriorated
property is damaged, destroyed or demolished, by any cause or for
any reason, and the assessed valuation of the property affected has
been reduced as a result of the said damage, destruction or demolition,
the exemption from real property taxation authorized by this article
shall be limited to that portion of new assessment attributable to
the actual cost of improvements or construction that is in excess
of the original assessment that existed prior to damage, destruction
or demolition of the property.
A.
The schedule of real property taxes to be exempted shall be in accordance
with the below portion of improvements to be exempted each year:
|
Length
|
Portion
|
|---|---|
|
First year
|
100%
|
|
Second year
|
80%
|
|
Third year
|
60%
|
|
Fourth year
|
40%
|
|
Fifth year
|
20%
|
|
After the fifth year, the exemption shall terminate.
| |
B.
The exemption from taxes granted under this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
A.
The assessment agency has been or shall be notified of the boundaries
of the economic investment areas as determined by the Council now
and in the future by a resolution adding new economic investment areas.
B.
A copy of each completed exemption request shall be forwarded to
the assessment agency by the local taxing authority.
C.
Upon completion of the improvement, the taxpayer shall notify the
local taxing authority and the assessment agency. The assessment agency
shall then assess separately the improvement for the purpose of calculating
the amount of assessment eligible for tax exemption in accordance
with the limits established by this article and shall notify the taxpayer
and the local taxing authorities of the reassessment and amounts of
the assessment eligible for exemption. The Treasurer is authorized
to make refunds, if applicable, only after the assessment agency has
notified the Treasurer of its separate assessment upon the improvement
for which an exemption is requested.
D.
The cost of 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 amendments
to this article, if any, shall not apply to requests initiated prior
to the adoption of such amendments.
E.
Appeals from the reassessment and from the amount found to be eligible
for the exemption may be taken by the local taxing authorities or
by the taxpayer as provided by law.
No amendment to this article shall be effective unless consented
to by resolution or ordinance of each local taxing authority which
has consented to be bound by the terms of this article.
Unless sooner repealed by the Borough Council of the Borough
of Canonsburg, Washington County, this article shall expire and terminate
four years following the effective date hereof; provided, however,
that the Borough of Canonsburg may extend the provisions of this article
from year to year thereafter by resolution of the Borough Council
at the same time the Borough Council passes its annual budget; providing,
further, that any taxpayer who has received or applied for the exemption
granted by this article prior to the expiration date herein provided
shall, if said exception was granted, be entitled to the full exemption
authorized herein.
