This article is a local economic revitalization tax abatement
ordinance and shall be known and cited as the "Schuylkill Township
LERTA Ordinance."
The purpose of this article is to encourage new construction and improvements to Limited Industrial District, Industrial/Limited District and Industrial District properties within the identified deteriorated areas. The new construction and improvements shall include the incorporation of the Article
XIV, LI Limited Industrial District, Article
XV,
I Industrial District and Article
XVI, I/LI Industrial/Limited Industrial District of Chapter
370, Zoning, of the Code of the Township of Schuylkill.
As used in this article, the following terms shall have the
meanings indicated:
COMMERCIAL
A use of land or improvements as permitted by the provision of Article
XIV, LI Limited Industrial District, Article
XV,
I Industrial District and Article
XVI, I/LI Industrial/Limited Industrial District of Chapter
370, Zoning, of the Code of the Township of Schuylkill.
DETERIORATED AREAS
The following areas within Schuylkill Township determined
by the Board of Supervisors to be eligible for tax exemption under
Act 76 of 1977, Local Economic Revitalization Tax Abatement Act:
A.
The Limited Industrial District as defined in Chapter
370, Zoning, (Article
XIV) and maps issued and adopted pursuant thereto.
B.
The Industrial District as defined in Chapter
370, Zoning, (Article
XV) and maps issued and adopted pursuant thereto.
C.
The Industrial/Limited Industrial District as defined in Chapter
370, Zoning, (Article
XVI) and maps issued and adopted pursuant thereto.
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in a deteriorated
area, as hereinafter provided, 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.
IMPROVEMENT
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating deteriorated property,
so that it becomes habitable or may attain a higher standard 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.
There is hereby exempted from all real property taxation the
assessed valuation of:
A. Improvements to deteriorated properties.
B. Improvements to any commercial properties, without regard to whether
such properties qualify as deteriorated properties, provided that
said improvements are constructed within deteriorated areas.
C. New construction built in any deteriorated area.
This article shall become effective upon adoption by the Phoenixville
Area School District and by the County of Chester by resolutions exempting
from real property taxation properties in accordance with the terms
of this article.
No amendments to this article shall be effective unless consented
to by resolution or ordinance of each local taxing authority who has
consented to be bound by the terms of this article.
This article shall automatically expire and terminate 10 years
following the effective date hereof; provided, however, 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 exemption
is granted, be entitled to the full exemption authorized herein.