[Ord. 2007-11, 11/1/2007, § 2]
The following real property is hereby exempt from further millage increases imposed on such real property: (1) real property in which the open space property interests have been acquired by a local government unit in accordance with the Act; and/or (2) real property that is subject to an easement acquired in accordance with the Act of June 30, 1981 (P.L. 128, No. 43), 3 P.S. § 901 et seq., known as the "Agricultural Area Security Law," and provided that the exemption from further millage increases for real property, as provided for in clauses (1) or (2) of this Section, 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.
[Ord. 2007-11, 11/1/2007, § 3]
The millage freeze authorized by this Part shall apply to all eligible real property in the Township, whether the real property met the criteria of this Part prior to or subsequent to the effective date hereof. For prior acquisitions, the date on which the millage rate shall be frozen shall be the effective date of this Part. For subsequent acquisitions, the date on which the millage rate shall be frozen shall be the date the local government unit completes the acquisition under clauses (1) or (2) of § 24-501 hereinabove. The Lehigh County Agricultural Land Preservation Board (hereinafter the "Board") and the grantee that completes the acquisition of real property qualifying for exemption pursuant clauses (1) or (2) of § 24-501 hereinabove shall give the Township prompt written notice of any real properties that have been acquired and are eligible for the freeze or which become eligible for the freeze by submitting to the Township a true and correct copy of the deed recorded at the office of the Recorder of Deeds of Lehigh County reflecting the open space interest acquisition. Failure of the grantee or the Board to provide prompt written notice of real property eligible for the freeze will cause loss of exemption for that real property for the next succeeding tax year. Upon receipt of such notice, the Township shall, in turn, give prompt notice to the appropriate tax collection agents of the exact amount of the millage, the date it was frozen, and each parcel to which the freeze applies. The exemptions granted under this Part shall not be considered by the State Tax Equalization Board in deriving the market value of school district real property so as to reduce the subsidy to the school district or to increase the subsidy to any other school district.
[Ord. 2007-11, 11/1/2007, § 4]
Any real property otherwise eligible for exemption hereunder may be released from exemption upon written request of the owner delivered to the Township and the other governing bodies of each taxing district authorizing exemption on or before the real estate tax levy in any tax year.
[Ord. 2007-11, 11/1/2007, § 5]
If a landowner changes the use of any tract of land subject to the millage freeze under this Part to one which is inconsistent with the provisions of the Agriculture Area Security Law, or for any other reason the land is removed from a land use category under § 24-501, 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 Office, based on an amount equal to the difference between the taxes 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 the section shall act as a lien upon the property, collectible in the manner provided by law for the collection of delinquent taxes.
[Ord. 2007-11, 11/1/2007, § 6]
The provisions of this Part shall remain in effect for a period of 10 years, after which they shall expire unless specifically renewed. Upon expiration, any property subject to the millage freeze will be subject to the millage rate then in effect.
[Ord. 2007-11, 11/1/2007, § 7]
The Township may repeal this Part at any time; provided, however, that any real property which is subject to the freeze when the ordinance is repealed shall thereafter continue to be frozen, but only for so long as the properties otherwise continue to be eligible for exemption under the Act.