[Adopted 12-12-1983 by Ord. No. 1365 (Ch. 24, Part 2, of the
1995 Code)]
The following words and terms, when used in this article, have
the following meanings:
An area in which improvements to deteriorated property are
eligible for a tax exemption.
Any industrial, commercial or other business property owned
by an individual, association, or corporation, and located in a deteriorated
area, 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.
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.
County, City, borough, incorporated town, township, institution
district or school district having authority to levy real property
taxes.
A.
The tax exemption shall be granted on the assessment attributable
to the actual cost of improvements.
B.
The actual amount of taxes exempted shall be in accordance with this
schedule of taxes exempted established as follows:
|
Year
|
Deduction on Improvement
|
|---|---|
|
1
|
100%
|
|
2
|
90%
|
|
3
|
80%
|
|
4
|
70%
|
|
5
|
60%
|
|
6
|
50%
|
|
7
|
40%
|
|
8
|
30%
|
|
9
|
20%
|
|
10
|
10%
|
C.
The exemption from taxes shall be limited to the actual assessment
evaluation attributable to the actual costs of improvements to deteriorated
property.
D.
The exemption from taxes shall be upon the property exempted and
shall not terminate upon the sale or exchange of the property.
E.
Improvements for which building permits have been issued or upon
construction beginning on said improvements, prior to the adoption
of this article, shall not be eligible for an exemption.
A.
The City of DuBois shall adopt an exemption request form on which
eligible persons can apply for tax exemption. At the time a building
permit is applied for, the Codes Enforcement Office of the City of
DuBois shall inform the applicant by a printed notice of the possibility
of a tax exemption under this article. Any person desiring tax exemption
pursuant to this article shall notify the Codes Enforcement Officer
in writing on the form provided by the City, submitted at the time
he secures the building permit. A copy of the exemption request shall
be forwarded to the Clearfield County Board of Assessment Appeals.
The Board shall, after completion of the improvement, assess separately
the improvement and calculate the amounts of the assessment eligible
for tax exemption in accordance with the limits established by the
local taxing authorities, and notify the taxpayer and the local taxing
authorities of the reassessment and amounts of the assessment eligible
for exemption. Appeals from the reassessment and the amounts eligible
for the exemption may be taken by the taxpayer or the local taxing
authorities as provided by law.
B.
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 their adoption.
[Amended 12-10-1986 by Ord. No. 1405; 1988 by Ord. No. 1449; 7-24-1995 by Ord. No.
1544]
The boundaries of said deteriorated area shall be shown upon
the map on file in the City Hall, which shall be designated "LERTA
Map." The said map and all notations, references and other data shown
thereon are hereby incorporated by reference into this article as
if all were fully described herein.
