[Ord. 531, 12/8/1986, § 1; as amended by Ord. 741,
12/30/2002, § 1]
The Council of the Borough of Jefferson Hills hereby defines
the "deteriorated area" to be that geographical area, the boundaries
of which are defined in Exhibit A[1] to this Part.
[1]
Editor's Note: Exhibit A may be found on file in the
Borough Office.
[Ord. 531, 12/8/1986, § 2; as amended by Ord. 741,
12/30/2002, § 1]
The Council of the Borough of Jefferson Hills hereby grants
to the owners of property of the deteriorated area as described and
set out on Exhibit A to this Part, a tax exemption from Borough taxes
assessed against taxable improvements made in the deteriorated area
according to a schedule of exemption set forth herein.
[Ord. 531, 12/8/1986, § 3; as amended by Ord. 741,
12/30/2002, § 1]
The following schedule of exemption is hereby adopted by the
Council of the Borough of Jefferson Hills:
A.
The exemption under this Part shall be limited to a period of five
years.
B.
The first year of the exemption period shall commence with the year
in which an assessment valuation attributable to improvements is first
imposed by the Allegheny County Board of Property Assessment, Appeals
and Review.
C.
The exemption shall be 100% of the Borough's real property tax
upon which the assessed valuation attributable to the improvement.
There shall be no exemption of tax on the assessed valuation of deteriorated
property other than for improvements.
[Ord. 531, 12/8/1986, § 4]
1.
Any person desiring tax exemption pursuant to this Part shall notify
the local taxing authority granting the exemption in writing on a
form provided by it, submitted at the time of securing a building
permit. A copy of the exemption request shall be forwarded to the
Allegheny County Board of Property Assessment, Appeals and Review.
The Assessment Agency shall, after completion of the improvement,
assess separately the improvement and calculate the amount in accordance
with this Part, and notify the taxpayer and the local taxing authority
of the reassessment and of the amounts eligible for exemption.
2.
Nothing herein shall prevent or deny the taxpayer or the Borough
from taking an appeal from the assessment as provided by law.
[Ord. 531, 12/8/1986, § 5; as amended by Ord. 607,
4/13/1992; by Ord. 679, 12/8/1997; and by Ord. 741, 12/30/2002, § 1]
This Part shall terminate on December 31, 2002. Nothing herein
shall prohibit the Council of the Borough of Jefferson Hills from
enacting a similar ordinance, or extending this one. Any property
tax exemption granted under the provisions of this Part shall be permitted
to continue according to the exemption schedule even if this Part
expires.
