[Ord. 94-1, 2/9/1994, § 1]
As used in this Part, the following words and phrases shall
have the meaning set forth below:
the Tax Assessment Office of Washington County.
the Board of Commissioners of Washington County, Pennsylvania.
the area described in Exhibit "A," located in Smith Township
and as approved at hearing held on February 4, 1994.
those areas within Washington County, the boundaries of which
have been fixed by a municipal governing body(ies) pursuant to Act
76 of 1977, in which improvements to deteriorated property are eligible
for tax exemption.
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 Washington, the school districts having the
municipal governing bodies or any other governmental entity have the
authority to levy real property taxes within Washington County.
[Ord. 94-1, 2/4/1994, § 2]
1.
The amount to be exempted shall be limited to that portion of the
additional assessment attributable to the actual cost of improvements.
2.
The exemption shall be limited to that improvement for which 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 for improving the property, and until
the improvements are completed as set forth in the application for
permit.
3.
In any case, after the effective date of this Part 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 Part
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 property.
[Ord. 94-1, 2/4/1994, § 3]
1.
The schedule of real property taxes to be exempted shall be in accordance
with the below portion of improvements to be exempted each year:
|
Length
|
Portion
| |
|---|---|---|
|
First year
|
100%
| |
|
Second year
|
100%
| |
|
Third year
|
100%
| |
|
Fourth year
|
100%
| |
|
Fifth year
|
100%
|
|
After the fifth year, the exemption shall terminate.
|
2.
The exemption from taxes granted under this Part shall be upon the
property exempted and shall not terminate upon the sale or exchange
of the property.
[Ord. 94-1, 2/4/1994, § 4]
1.
The assessment agency has been or shall be notified of the boundaries
of the Economic Investment 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 improvement, the taxpayer shall notify the
local taxing authority and the assessment agency. The assessment agency
shall then assess separately the improvement for the purpose of calculating
the amount of assessment eligible for tax exemption in accordance
with the limits established by this Part and shall notify the taxpayer
and the local taxing authority of the reassessment and the amounts
of the assessment eligible for exemption. The Treasurer is authorized
to make refunds, if applicable, only after the assessment agency has
notified the Treasurer of its separate assessment upon the improvement
for which an exemption is requested.
4.
The cost of 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 Part, 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.
[Ord. 94-1, 2/4/1994, § 5]
This Part shall become effective upon enactment.
[Ord. 94-1, 2/4/1994, § 6]
No amendment to this Part shall be effective unless consented
to by ordinance of each local taxing authority which has consented
to be bound by the terms of this Part.
[Ord. 94-1, 2/4/1994, § 7]
Unless sooner repealed or terminated by ordinance or amendment
to ordinance of the Smith Township Board of Supervisors, this Part
shall expire and terminate 10 years from July 20, 1987; provided,
however, that any taxpayer who has received or applied for the exemption
granted by this Part prior to the expiration date herein provided,
shall, if said exception is granted, be entitled to the full exemption
authorized herein.
