[Adopted 10-9-1986 by Ord. No. 445 (Ch. 24, Part 4, of the
1987 Code of Ordinances)]
[Amended 11-11-1993 by Ord. No. 529; 3-13-1997 by Ord. No. 553]
A.
The Board of Township Commissioners hereby designates the property
partially zoned I Industrial and partially zoned C-2 Highway Commercial
as set forth in Exhibit A,[1] containing approximately 15.7 acres, more or less, since
it has been landfilled with construction and other debris; is overgrown;
has extensive wetlands and floodplains; has steep topography requiring
extensive fill and balancing; has an abandoned underground petroleum
pipeline; and is a location for dumping and/or accumulation trash.
In addition, sewer and water must be made available to the site. It
is determined that said property will not be improved unless a tax
exemption is granted for any improvement made to said land.
[1]
Editor's Note: Exhibit A is on file in the Township offices.
Subject to the schedule hereinafter set forth, there is hereby
exempted from all real property taxation that portion of the additional
assessment attributable to the actual costs of improvements to the
designated deteriorated property.
As used in this article, the following terms shall have the
meanings indicated:
Repair, new construction or reconstruction, including alterations
or additions, having the effect of rehabilitating the deteriorated
property so that it becomes habitable, usable and attains higher standards
of safety, health, economic use or amenity, and is brought into compliance
with laws, ordinances or regulations governing such standards.
A.
The schedule of real estate taxes to be exempted shall be in accordance
with the following percentage of improvements to be exempted each
year.
|
Year
|
Portion to be Exempt
| |
|---|---|---|
|
First year
|
100%
| |
|
Second year
|
90%
| |
|
Third year
|
80%
| |
|
Fourth year
|
70%
| |
|
Fifth year
|
60%
| |
|
Sixth year
|
50%
| |
|
Seventh year
|
40%
| |
|
Eighth year
|
30%
| |
|
Ninth year
|
20%
| |
|
Tenth year
|
10%
|
B.
The exemption from taxes granted under this article shall be upon
the property and shall not terminate upon the sale or exchange of
the property.
C.
If an eligible property is granted tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered a factor in assessing other properties.
A.
Any person desiring tax exemption pursuant to this article shall
apply to the Secretary of the Township within 30 days of the time
a building permit is issued for construction of the improvement, or
new construction, as the case may be. The application must be in writing,
and shall set forth the following information:
(1)
The date the building permit was issued for said improvement:
(2)
The location of the property to be improved;
(3)
The nature of the property to be improved;
(4)
The type of improvement;
(5)
The summary of the plan of the improvement;
(6)
The cost of the improvement;
(7)
Whether the property has been condemned or cited by any governmental
body for noncompliance with laws or ordinances;
(8)
That the property has been inspected and examined by the Township
Engineer;
(9)
Such additional information as the Township may require.
B.
The application for tax exemption shall be considered by the Board
of Township Commissioners. Within 65 days, the Board shall approve
or deny the application.
C.
After its consideration, the Board of Commissioners shall forward
a copy of the exemption application to the Delaware County Board of
Assessment Appeals. Within 60 days, the said Board of Assessment Appeals
shall determine whether the exemption shall be granted and shall,
upon completion of the improvements, or new construction, and notification
from the Township of Upper Chichester that the improvements comply
with all of the applicable building codes, assess separately the improvement
and calculate the amounts of the assessment eligible for tax exemption
in accordance with the limits established by this article, and shall
notify the taxpayer and the local taxing authorities of the reassessment
and the amount of the assessment eligible for exemption. In the case
of new construction, the Board of Assessment Appeals shall assess
separately the improvement and the land upon which the new construction
stands, and shall otherwise perform its duties as above provided for
construction of the improvements. The exemption provided for hereunder
shall commence in the tax year immediately following the year in which
the building permit is issued.
D.
The cost of improvements and new construction to be exempted and
the schedule of taxes exempted existing at the time of the initial
request for tax exemption shall be applicable to that request, and
subsequent amendment(s) to this article, if any, shall not apply to
requests initiated prior to their adoption.
E.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the tax authorities or the taxpayer as provided by
law.
This article shall become effective upon adoption by the Chichester
School District and the County of Delaware of resolutions exempting
from real property taxation the improvements to property in accordance
with the terms of this article.
No amendment to this article shall be effective unless consented
by resolution or ordinance, each taxing authority consent to be bound
thereby.
