[Adopted 1-21-1998 by Ord. No. 98-17]
The terms listed below as used in this article shall be defined as follows:
DETERIORATED AREAS
That deteriorated industrial property within Fairview Township determined by the Fairview Township Supervisors, following a public hearing, to be eligible for tax exemption under LERTA and which lands are described as follows:
A. 
The following specific properties encompass the deteriorated areas of Fairview Township. These properties are delineated by their Erie County Assessment Reference Numbers. Any subsequent changes to these properties by replotting of lot lines or subdivision into smaller lots shall also be included:
Erie County Tax Map Parcel Nos. Located in Fairview Township (20)
[Amended 1-17-2019 by Ord. No. 2019-1]
21048064000600
21064116005100
21088099000100
21048064000601
21064116005200
21088099000300
21048064000602
21064116005400
21088099000400
21048064000603
21064116005500
21088099000600
21048064000604
21064116100100
21088099000601
21048069000600
21064116100200
21088099000602
21048069000700
21064116100300
21088099000603
21056081002200
21064116100400
21088099000604
21056081002400
21064116100500
21088099000605
21056081002500
21064116100600
21088099000606
21056081002601
21064116100700
21088099000607
21056081002700
21064116100800
21088099000608
21064116004500
21064116100900
21088099000700
21064116004600
21064116101000
21088099000800
21064116004601
21064116101200
21088099000900
21064116004700
21064116101300
21088099100200
21064116004800
21067102000600
21088099200100
21064116004801
21067102000800
21088099200200
21064116004900
21067102001000
21088099200300
21064116005000
21067102001200
21088099200301
B. 
The legal description of each parcel is attached hereto and shall become Exhibit 1 to this article.[1]
C. 
The official map outlining the aforesaid indexed parcels is on file at the Fairview Township office.
DETERIORATED PROPERTY
Any industrial property including vacant land owned by an individual, association or corporation, and located in a deteriorating area, as provided herein, 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, ordinance or regulations.
IMPROVEMENT
The repair, construction or reconstruction, including alterations and additions or new construction; having the effect of rehabilitating deteriorated industrial property so that it 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.
[1]
Editor's Note: Exhibit 1 is on file in the Township office.
There is hereby exempted from all property taxation the assessed valuation of improvements to deteriorated industrial property as described above.
A. 
The exemption from real property taxes shall be limited to the portion of the additional assessment attributable to the actual cost of improvements to the deteriorated industrial property.
B. 
In all cases the exemption from taxes shall be limited to that portion of the additional assessment attributable to the improvement or new construction, as the case may be, and for which a separate assessment has been made by the County Bureau of Assessment and for which an exemption has been separately requested.
C. 
In any case, after the effective date of this article, where deteriorated industrial property is damaged, destroyed or demolished by any cause or for any reason, and the assessed valuation of the property affected has been reduced as a result of such damage, destruction or demolition, the exemption from real property taxation authorized by this article shall be limited to that portion of the new assessment attributable to the actual costs of improvements or construction that is in excess of the original assessment that existed prior to damage, destruction or demolition of the property.
D. 
No tax exemption shall be granted if:
(1) 
The property owner does not secure the necessary and proper permits prior to improving the property, or
(2) 
The property, as completed, does not comply with the minimum standards of Chapter 395, Zoning, and Chapter 334, Subdivision and Land Development, of the Code of Fairview Township, or
(3) 
The property contains a nonconforming use structure, or
(4) 
The property owner fails to comply with the requirements of § 345-20 of this article;
(5) 
The property owner fails to provide a legal description at the time of application.
The schedule for real estate taxes to be exempted shall be as follows:
A. 
Deteriorated industrial property: for the first five years during which the improvement becomes assessable, 100% of the eligible assessment shall be exempted.
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 as a factor in assessing other property.
D. 
The exemption granted pursuant to this article shall apply so long as the property and/or improvements continue in productive economic use, the revitalization of which is the purpose this exemption is granted. In the event the productive use of the property and/or improvements which are exempted hereunder is discontinued for a period of 90 continuous days, prior to the expiration of 10 years from the commencement of the exemption, the owner of the property shall be assessed and be responsible for the payments of taxes exempted hereunder, in accordance with the following schedule:
Years
Tax Liability
0 to 5
100% of taxes exempted
6
80% of taxes otherwise exempted
7
60% of taxes otherwise exempted
8
40% of taxes otherwise exempted
9
20% of taxes otherwise exempted
10 or more
0% of taxes otherwise exempted
The procedure for obtaining exemption shall be as follows:
A. 
Any person desiring tax exemption pursuant to this article shall apply to Fairview Township at the time a building permit is issued by Fairview Township for construction of the improvement or new construction, as the case may be.
(1) 
The application must be in writing upon forms specified by Fairview Township setting forth the following:
(a) 
The date the building permit was issued for such improvement; projected completion date of improvement;
(b) 
The location of the property to be improved;
(c) 
The nature of the property to be improved;
(d) 
The type of improvements;
(e) 
The summary of the plan of improvements;
(f) 
The cost of the improvements;
(g) 
Whether the property has been condemned by a governmental body for noncompliance with law or ordinances;
(h) 
Whether the property has been inspected and verified with such additional information as Fairview Township may require;
(2) 
There shall be on the form application for a building permit for lands described in this article the following notice:
Notice to Taxpayer: By Ordinance No. 98-17, you may be entitled to exemption from tax on your contemplated improvement or new construction, as the case may be, by reassessment. An application for exemption may be secured from the Zoning Enforcement Officer and must be filed at the time the building permit is issued with the Fairview Township Zoning Administrator, the Erie County Assessment Bureau and the Fairview School District.
B. 
A copy of the LERTA application, including any application forms required by the County of Erie and the Fairview School District, shall be filed with the County Bureau of Assessment and the Fairview Township Zoning Administrator, with a copy to the Fairview School District. Each of the three local taxing authorities (Fairview Township, Fairview School District and Erie County) shall be responsible for determining whether to grant a LERTA exemption on behalf of its respective taxing body under the LERTA ordinance or resolution established by each of the three local taxing authorities, although calculation of the amount of assessment eligible for tax exemption would be by the Erie County Bureau of Assessment. The Fairview Township Supervisors shall determine whether the LERTA exemption shall be granted on behalf of Fairview Township, and the Erie County Board of Assessment shall assess separately the improvement and calculate the amounts of the assessment eligible for tax exemption in accordance with this article and notify the taxpayer and Fairview Township of the reassessment and the amounts eligible for exemption (and shall otherwise perform its duties as herein provided for construction or improvements to commercial properties). If granted, the exemption shall commence in the tax year immediately following the year in which construction is completed. The Township Treasurer shall keep a separate list of all properties eligible for LERTA exemption; and upon receipt of all assessment for each property from the Bureau, the Treasurer shall see to it that such exempted property is credited with its proper exemption as against the county assessment figure.
Appeals from the reassessment and the amount eligible for the exemption may be taken by Fairview Township or by the taxpayer as provided by law.
The Fairview Township Supervisors may establish regulations providing for guidelines and procedures to implement this article; or in the absence of said regulations may adopt regulations presently in place by the County of Erie under the county LERTA ordinance.