[Adopted 9-17-1990 by Ord. No. 1071]
The following words and phrases when used in this article shall have, unless the context clearly indicates otherwise, the meanings given to them in this section:
DETERIORATED AREA
The area within the Borough of Ambridge, which is more particularly described in Schedule A which is on file in its entirety at the Borough offices, as determined by the Borough Council of the Borough of Ambridge to be deteriorated. Said "deteriorated area" is comprised of that area designated as the Enterprise Zone District. Said district may be altered from time to time by resolution of the Borough should such enterprise zone boundaries be altered.
[Amended 5-22-2012 by Ord. No. 1247]
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation and located in a deteriorating area, as hereinafter provided, or any such property that 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.
IMPROVEMENTS
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated property so that it becomes 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 Borough hereby grants a tax exemption for LERTA purposes on the assessment attributable to the actual cost of improvements to all eligible deteriorated property located within the deteriorated area within the Borough as defined in this article. Said exemption shall remain in effect, provided that such improvements are in compliance with all applicable laws, ordinances and regulations during the entire period of exemption.
B. 
The Borough hereby establishes the following schedule of tax exemption, which shall apply to all properties satisfying the provisions and limitations hereinbefore and hereinafter set forth:
Schedule
Eligible Tax Year
Percent of Tax Exemption on Eligible Assessment
1
100%
2
100%
3
75%
4
50%
5
25%
6
0%
C. 
The exemption from taxes herein granted shall be limited to the additional assessment valuation attributable to the actual costs of improvements.
D. 
The exemption from taxes herein granted shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
E. 
The exemption granted herein on any improvement to any deteriorated property shall not be considered in any assessment appeal on any other property.
F. 
The actual costs of improvements must equal or exceed $75,000 to qualify for exemption.
A. 
Any person desiring a tax exemption pursuant to this article shall notify the Secretary for the Borough in writing on a form provided by the Borough at the time the applicant files his request for a building permit.
B. 
A copy of such exemption request shall be forwarded by the Borough to the Beaver County Assessment Office on behalf of the Board of Assessment Appeals. Thereafter, such Board or its staff designee shall, after completion of the improvement, assess the improvement, calculate the amounts of the increase in assessment of the subject parcel or parcels, indicate the former assessment figure, the new assessment figure and the amount of increase, and notify the taxpayer, the Borough and the Ambridge Area School District of those findings. Appeals from the reassessment and the amounts eligible for the exemption may be taken by the taxpayer, Borough or by the School District, as provided by general law.
C. 
The form herein prescribed shall require the following verified information:
(1) 
The date the building permit or alteration permit was filed for such improvements, if applicable.
(2) 
The type and scope of improvement.
(3) 
A summary of the plan of the improvement.
(4) 
The estimated cost of the improvement.
(5) 
The person or persons performing the work on the improvement.
(6) 
The location of the property being improved.
(7) 
Any additional information that the County Assessment Office or the Borough may require for the application of the provisions of this article.
D. 
The application requirements set forth in this article shall be deemed mandatory. Failure of any person desiring a tax exemption to comply with the application requirements contained herein shall be conclusively presumed to be a waiver of any right to claim a real estate exemption as provided by this article. Additionally, no exemption shall be granted if the property owner does not secure the necessary and proper zoning, building, health, electrical, plumbing or other required permits prior to improving the property.
Any property tax exemption granted under the provisions of this article shall be permitted to continue according to the exemption schedule set forth above even if this article is amended or repealed.