[Ord. 601, 3/14/1990, § 1]
As used in this Part, the following words and phrases shall
have the meaning set forth below:
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in the Township
of Elizabeth, as hereinafter provided, 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 law, ordinances or regulations.
IMPROVEMENTS
Repair, new construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a deteriorated
property, either industrial, commercial or business so that it becomes
habitable or attains higher standards of safety, health, economic
use of amenity, or is brought into compliance with laws, ordinances
or regulations governing such standards. Ordinary upkeep and maintenance
shall not be deemed an improvement.
[Ord. 601, 3/14/1990, § 2]
The Board of Commissioners of the Township of Elizabeth hereby
designate the following areas in the Township as being within the
above definition of deteriorated property:
All areas in the Township bearing the zoning designation B-1
(Business) and M-1 (Light Manufacturing) as well as all areas subsequently
accorded such classifications.
All legally existing commercial, industrial or business properties
located in these areas may be eligible to participate in this tax
exemption program.
[Ord. 601, 3/14/1990, § 3]
1. There is hereby exempt from all real estate property taxation for
those eligible properties situated in the exemption areas designated
in § 602 above, the assessed value of:
|
Improvements to deteriorated properties.
|
Said exemption shall apply only to those eligible properties
where the improvements shall have commenced after the effective date
of this Part.
|
2. In addition to the foregoing requirements, and in order to be eligible
for the tax exemption provided by this Part, 20% of the new jobs attendant
to the improved property shall be filled by residents of the Township
of Elizabeth; said requirements may be modified by the Tax Exemption
Review Board, consisting of two Township Commissioners and three School
Board Members, upon written application by the property owner and
based on good faith demonstration that qualified applicants are not
available in the Township.
[Ord. 601, 3/14/1990, § 4]
1. The exemption from real property taxes shall be limited:
A. To that portion of the additional assessment attributable to the
actual cost of improvement to deteriorated property.
B. To the assessment valuation attributable to the cost of construction
of the new structure.
2. 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 Allegheny County Board of Property Assessments,
Appeals and Reviews, and for which an exemption has been separately
requested. No tax exemption shall be granted if the property owner
does not secure the necessary and proper permits prior to improving
the property. No exemption shall be granted if the property as completed
does not comply with the minimum standards of Zoning, Housing and
Building Codes of the Township of Elizabeth.
3. If deteriorated property is damaged, destroyed or demolished by any
cause or for any reason and the assessed valuation of such deteriorated
property is reduced as a result of such damage or destruction, the
tax exemption authorized by this Part shall be limited to that portion
of the assessed valuation attributable to any improvements that are
in excess of the original assessed valuation on the deteriorated property
existing prior to such damage or destructions.
[Ord. 601, 3/14/1990, § 5]
1. The schedule of real estate to be exempted shall be in accordance
with the portion of improvements to be exempted each year, as set
forth below:
|
LENGTH
|
PORTION
|
---|
|
First Year
|
100%
|
|
Second Year
|
100%
|
|
Third Year
|
75%
|
|
Fourth Year
|
50%
|
The exemption granted shall commence with the first tax year
with respect to which the Allegheny County Board of Property Assessment,
Appeals and Review, has assessed the improvement or new construction
and included the same on the tax duplicate and/or any revision thereto.
After the fourth year, the exemption shall terminate.
|
2. The exemption from taxes granted under this Part shall be upon the
property and shall not terminate upon the sale or exchange of the
property.
[Ord. 601, 3/14/1990, § 6]
1. Any person desiring tax exemption pursuant to this Part shall apply
to the Township of Elizabeth at the time a building permit is secured
for construction of the improvement or new construction, as the case
may be. The application must be in writing upon forms specified by
the Township, setting forth the following information:
A. Name and address of property owner.
B. The date the building permit was issued for said improvements.
C. The address of the property for which an exemption is being requested.
D. The nature of the property to be improved.
E. The type or nature of the improvement.
F. The summary of the plan of the improvement.
G. The estimated actual cost of the improvements.
H. Indicate whether the property has been condemned by any governmental
body for noncompliance to laws or ordinance.
I. The property has been inspected and verified by the Township Secretary
or his agent; and such additional information as the Township may
require.
There shall be on the form application for a building permit
the following:
|
"NOTICE TO TAXPAYERS"
|
PURSUANT TO ORDINANCE NO. 601 OF THE TOWNSHIP, YOU MAY BE ENTITLED
TO A REAL PROPERTY TAX EXEMPTION IN CONNECTION OF YOUR CONTEMPLATED
RENOVATION OR CONSTRUCTION OF YOUR PROPERTY IF IT IS LOCATED WITHIN
THE TAX EXEMPTION AREA AS DEFINED IN THE ORDINANCE. AN APPLICATION
FOR TAX EXEMPTION MAY BE OBTAINED FROM THE TOWNSHIP'S SECRETARY
AND MUST BE FILED WITH HIM AT THE TIME THIS APPLICATION FOR A BUILDING
PERMIT FILED. IN ADDITION, THE ELIZABETH-FORWARD SCHOOL DISTRICT HAS
PASSED A SIMILAR RESOLUTION PROVIDING FOR TAX ABATEMENT OF SCHOOL
TAXES THAT MAY LIKEWISE APPLY TO YOUR PROPERTY. TO BE ELIGIBLE FOR
ANY ABATEMENT OF SCHOOL TAX, YOU MUST IN ADDITION TO FILING YOUR APPLICATION
WITH THE TOWNSHIP, A COPY MUST BE PROVIDED TO THE ELIZABETH-FORWARD
SCHOOL DISTRICT AND THE ALLEGHENY COUNTY BOARD OF PROPERTY ASSESSMENT,
APPEALS AND REVIEW WITHIN 30 DAYS OF THE DATE THAT THE BUILDING PERMIT
IS SECURED.
|
2. A copy of the exemption request shall be forwarded to Allegheny County
Board of Assessment Office by the Township Secretary, and the Elizabeth-Forward
School District. The board shall, upon completion of the improvements
and notification from the Township Secretary that the improvements
comply with all applicable Zoning and 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
Part and notify the taxpayer and the local taxing authorities of the
reassessment and amounts of the assessment eligible for exemption.
In the case of the new construction, the Board shall assess separately
the construction unit and the land upon which the new construction
stands and shall otherwise perform it duties as above provided for
construction of improvements to properties.
3. The cost of improvements to properties to be exempted and the schedule
of taxes exempted, existing at the time of the initial request for
tax exemption, shall be applicable to the exemption request and subsequent
amendment to this Part, if any, shall not apply to any request initiated
prior to their adoption.
4. Appeals from the reassessment and the amount eligible for the exemption
may be taken by the Township or by the taxpayers as provided by law.
[Ord. 601, 3/14/1990, § 7]
This Part shall become effective upon adoption by the School
District of Elizabeth-Forward of a Resolution substantially in accordance
with the terms of this Part exempting real property from taxation.
[Ord. 601, 3/14/1990, § 8]
No amendment to this Part shall be effective unless consented
to by Resolution or Ordinance of each local taxing authority who has
consented to be bound by the terms of this Part.
[Ord. 601, 3/14/1990, § 9]
This Part shall automatically expire and terminate 10 years
following the effective date hereof; provided, however, any taxpayer
who has received or applied for the exemption grant by this Part prior
to the expiration date herein provided, shall, if said exemption is
granted, be entitled to the full exemption authorized herein.