[Res. 1101, 8/22/1994, § 1]
The following words and phrases used in this Part shall have
the meanings set forth below:
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in the area
deemed to be deteriorating.
Construction or reconstruction, including alterations and
additions, having the effect of rehabilitating a deteriorated property
so that it becomes habitable and attains higher standards of safety,
health, economic use or amenity, or if brought into compliance with
laws, ordinances or regulations governing such property. Ordinary
upkeep and maintenance shall not be deemed an improvement.
[Res. 1101, 8/22/1994, § 2]
The Board of Commissioners of Harrison Township hereby exempts
from real property taxation the assessed valuation of new commercial
construction, new industrial construction and improvements to existing
industrial, commercial and other business property with a minimum
cost of $25,000 in the deteriorated area in accordance with the schedules
set forth in § 503.
[Res. 1101, 8/22/1994, § 3]
1.
Tax exemption will be in accordance with the following schedule:
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First year
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100% tax exemption
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Second year
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100% tax exemption
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Third year
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100% tax exemption
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Fourth year
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Full tax liability
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2.
Any person desiring tax exemption pursuant to this Part shall notify
the Township, in writing, on a form provided by the Township, to be
submitted by such person at the time such person applies for a building
permit for new commercial construction, new industrial construction
or improvements to existing industrial, commercial and other business
property with a minimum cost of $25,000 for which tax exemption will
be granted.
A.
The application for exemption must set forth the date of application,
the type of construction or improvement for which tax exemption is
requested, a copy of the plan of the construction or improvement,
including any building plan or site plans otherwise required by the
ordinances and resolutions of the Township, the estimated actual cost
of the construction or improvement and such other information as the
Township may require.
B.
The completed application shall be submitted to the Township Zoning
Officer. If the application meets the requirements of this Part, the
Township shall forward a copy of the application to the Allegheny
County Board of Property Assessment, Appeals and Review or other appropriate
assessment agency.
C.
The Allegheny County Board of Property Assessment, Appeals and Review
will inspect and assess the new commercial construction, the new industrial
construction or improvements to existing industrial, commercial and
other business property with a minimum cost of $25,000, separately
from the land, and calculate the amounts of the assessment eligible
for tax exemption in accordance with the schedules set forth above
and will so notify the Township and the owner of the property in question.
The Township shall then exempt from real property taxation such new
commercial construction, new industrial construction or improvements
to existing industrial, commercial and other business property with
a minimum cost of $25,000 in accordance with this Part.
