Whenever the Township issues an occupancy permit for a building
or a building is otherwise occupied after there is substantial completion
of new construction or other substantial improvement to a building
(hereinafter collectively referred to as an "addition") after the
first day of any calendar year, and the value of the addition is not
included in the tax duplicate of the Township, the Township shall
request and direct the Allegheny County Office of Property Assessments,
or similarly charged agency/official of Allegheny County, to inspect
and reassess the real property upon which the addition has been made,
subject to the right of appeal and adjustment as provided under applicable
laws of the Commonwealth of Pennsylvania. The addition shall then
be added to the respective tax duplicate, and the real property shall
be taxable for Township purposes at the reassessed valuation for that
proportionate part of the fiscal year of the Township remaining after
the issuance of an occupancy permit or a building is otherwise occupied
after substantial completion of the addition. Any addition for which
an occupancy permit is issued or which is occupied during the month
shall be computed as having been occupied on the first day of the
month. A certified copy of the revisions to the tax duplicate shall
be furnished to the Township Secretary, or her or his designee, and
the Township Tax Collector by the Allegheny County Office of Property
Assessments.
A certified copy of the additions or revisions to the tax duplicate
pursuant to this article shall be furnished by the Township Board
of Commissioners, or its designee, to the Township Tax Collector,
together with the Board's warrant for collection of the same,
and within 10 days thereafter the Township Tax Collector shall notify
the owner of the property of the taxes due the Township.
The taxes under the revised tax duplicate shall be due and payable
at the then prevailing discount rate for a period of 60 days from
the date of billing and at the face amount within 120 days of the
date of billing if not paid during the discount period.