[HISTORY: Adopted by the Board of Commissioners of the Township
of Crescent 1-11-2011 by Ord. No. 602.[1] Amendments noted where applicable.]
[1]
Editor's Note: Former Chapter 330, Per Capita Tax, of the
Codified Ordinances of the Township of Crescent was repealed 7-12-2000 by Ord. No.
461.
The following words and phrases, when used in this chapter,
shall have the following meanings:
Any commercial or other business property owned by an individual,
association, or corporation, and located in a deteriorating area,
as hereinafter provided.
Repair, construction or reconstruction including alterations
and additions having the effect of rehabilitating a deteriorated property
so that it become 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.
A.
The Board of Commissioners determines that the areas shown on the
map attached as Exhibit A[1] shall be the areas which contain and consist of deteriorated
properties which are eligible for tax exemption under this chapter.
Additional eligible areas may be included from time to time by ordinance
of the Board of Commissioners.
[1]
Editor's Note: Said exhibit is on file in the Township
offices.
B.
The eligible area is defined as inclusive of the following lot/block
number:
|
Lot/Block
|
Physical Address
|
Current Ownership
|
|---|---|---|
|
703-A-264
|
200 McGovern Boulevard
|
Premier Pan LLC
|
C.
Eligible properties within the defined eligibility area must be current
on real estate taxes in order to qualify for abatement.
A.
The amount to be exempted from real estate taxes shall be limited
to that portion of the additional assessment attributable to the actual
cost of new construction or improvements to deteriorated property
in accordance with the exemption schedule established by this chapter.
B.
The exemption from real estate taxes shall be limited to that improvement
for which an exemption has been requested in the manner set forth
in this chapter and for which a separate assessment has been made
by the Allegheny County Assessment Office.
A.
The schedule of real estate taxes to be exempted shall be in accordance
with the following schedule.
|
Length
(Year)
|
Portion
(Percent)
|
|---|---|
|
First
|
100%
|
|
Second
|
100%
|
|
Third
|
75%
|
|
Fourth
|
50%
|
|
Fifth
|
25%
|
B.
If an eligible property is granted a tax exemption pursuant to this
chapter, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
C.
The exemption from taxes granted under this chapter shall be upon
the property and shall not terminate upon the exchange or sale of
the property.
A.
Any person desiring tax exemption under this chapter shall notify
the Secretary of the Township as well as the Business Manager of the
Moon Area School District in writing on a form provided to the applicant
at the time he secures a building permit for new construction or an
improvement. A copy of the exemption request shall be forwarded to
the Allegheny County Assessment Office. The Allegheny County Assessor
shall, upon notice by applicant and after completion of the new construction
or improvement, assess separately the new construction or improvement
and calculate the amount of the assessment eligible for tax exemption
in accordance with the limits established by this chapter and shall
notify the taxpayer, the Township and the School District of the reassessment
and the amount of the assessment eligible for the exemption. Appeals
from the reassessment and the amount eligible for the exemption may
be taken by the taxpayer or the local taxing authority as provided
by law.
B.
The cost of the new construction or 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 the exemption request,
and subsequent amendment to this chapter, if any, shall not apply
to the adoption of any such amendment.
An application for exemption may be made at any time within
five years from the effective date of this chapter. All qualified
applications under this chapter are eligible for the entire five-year
exemption schedule.
The Township may, by ordinance adopted from time to time, extend
the time for filing an application for extension. However, in no event
shall any one extension period exceed five years.
The exemption from real estate taxes provided for herein shall
be forfeited by the applicant and/or any subsequent owner of the real
estate for the failure to pay any nonexempt real estate taxes by the
last day of the time period to pay such taxes in the penalty period.
Upon receipt of the notice of nonpayment of nonexempt real estate
taxes, the Township Treasurer shall discontinue the LERTA exemption.
Any ordinance, or part thereof, which conflicts with the provisions
of this chapter are hereby repealed.
The provisions of this chapter are severable and if any of its
sections, clauses or sentences shall be held illegal, invalid or unconstitutional,
such provisions shall not affect or impair any of the remaining sections,
clauses or sentences.
This chapter shall become effective five days after enactment.
