[Adopted 7-8-2009 by Ord. No. 888; amended in its entirety 4-14-2010 by Ord. No.
893]
As used in this article, the following words and phrases shall
have the meanings set forth below:
The Tax Assessment Office of Westmoreland County, Pennsylvania.
The Board of Commissioners of Westmoreland County.
The Council of the Borough of Irwin.
Those areas within Westmoreland County, the boundaries of
which have been or will hereafter be fixed by a municipal governing
body or bodies pursuant to Act 76 of 1977,[1] as amended and supplemented, in which improvements to
deteriorated property are eligible for a tax exemption, including
the following areas listed on Exhibit A, attached hereto and expressly
made a part hereof.[2]
Any industrial, commercial, or other business property owned
by an individual, association or corporation and located in an economic
investment area, 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.
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.
The County of Westmoreland, the Norwin School District and
the Borough of Irwin.
A.
Any industrial, commercial or other business property owned by an
individual, association or corporation, as set forth on Exhibit A,
attached hereto and expressly made a part hereof,[1] is hereby determined to be a deteriorated area, as that
term is defined and used in the Local Economic Revitalization Tax
Assistance Act;[2] and further, said area is hereby designated as a deteriorated
area within the Borough of Irwin.
B.
The amount of assessment to be exempted from real property taxes
shall be limited to that portion of the additional assessment attributable
to the actual cost of new construction or improvements to real property
within the designated deteriorated area.
C.
The exemption shall be limited to that assessment attributable to
the actual cost of new construction or improvements for which an exemption
has been requested in the manner set forth below, and for which a
separate assessment has been made by the assessment agency. No tax
exemption shall be granted if the property owner does not secure the
necessary and proper permits from all applicable governmental bodies
and agencies applicable to the construction and improvements of the
property.
D.
In any case, after the effective date of this article, where deteriorated
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 the said damage, destruction or demolition,
the exemption from real property taxation authorized by this article
shall be limited to that portion of new assessment attributable to
the actual cost of improvements or construction that is in excess
of the original assessment that existed prior to damage, destruction
or demolition of the property.
The actual amount of taxes exempted shall be subject to the
following limitations:
A.
Said exemption shall commence on the date that the improvement(s)
to said property is occupied or when the occupancy permit has been
issued, whichever occurs first, and at which time said improvement(s)
shall be exempt as follows under either Schedule A or Schedule B,
with the applicable schedule to be elected by the owner upon submission
of the application for exemption:
B.
The exemption from taxes granted under this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
C.
Procedure for obtaining exemption.
(1)
Any person desiring tax exemption pursuant to this article shall
notify each local taxing authority granting such exemption, in writing,
on a form provided by each such taxing authority, at the time the
person secures the necessary permits for new construction or new improvements
to the property in the deteriorated area.
(2)
A copy of each completed exemption request shall be forwarded to
the assessment agency by the local taxing authority.
(3)
Upon completion of the new construction or improvement, the taxpayer
shall notify the local taxing authority and the assessment agency.
The assessment agency shall then assess separately the new construction
or improvement for the purpose of calculating the amount of 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 amounts of the assessment eligible
for exemption.
(4)
The assessments for cost of new construction and improvements 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
exemption request, and subsequent amendments to this article, if any,
shall not apply to requests initiated prior to the adoption of such
amendments.
(5)
Appeals from the reassessment and from the amount found to be eligible
for the exemption may be taken by the local taxing authorities or
by the taxpayer as provided by law.
Unless sooner repealed by the Borough of Irwin, this article
shall automatically expire and terminate 15 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.
A.
This article shall only take effect if identical ordinances and/or
resolutions are adopted and enacted by all local taxing authorities
having authority to levy real estate taxes on property in the deteriorated
area; and if all such local taxing authorities adopted and enacted
such ordinances and/or resolutions, then the effective date of this
article shall be the effective date of the last enacted ordinance
and/or resolution.
B.
This article shall continue in effect, if and only if all local tax authorities shall keep and maintain in effect the ordinances and/or resolutions set forth in Subsection A above. If any other taxing authority amends, modifies, alters, changes or repeals any such ordinances and/or resolutions, then and in that event such action shall automatically repeal this article.
