[Adopted 9-9-2013 by Ord. No. 204-2013]
[Amended 7-9-2018 by Ord.
No. 231-2018]
West Donegal Township is a local taxing authority, authorized by the Local Economic Revitalization Tax Assistance Act, the Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722 et seq., to provide tax exemption for new construction in deteriorated areas of economically depressed communities and for improvements to certain deteriorated industrial, commercial and other business properties. The Board of Supervisors of the Township held a public hearing on September 9, 2013, for the purpose of determining the boundaries of deteriorated areas within the Township. The Board of Supervisors desires to encourage new industrial development and improvements to deteriorated properties in these deteriorated areas through the use of tax exemptions. During the initial period of effectiveness of this article, some of the designated properties were developed and others were subdivided, resulting in changes to Lancaster County Tax Account Numbers. The Board of Supervisors desires to continue to encourage new industrial development and improvements to properties within the District and extend the initial five-year period for an additional five years as authorized by § 210-49.
The following words and phrases when used in this article shall
have the following meaning:
The Board of Supervisors of West Donegal Township, Lancaster
County, Pennsylvania.
An area meeting the requirements of the Local Economic Revitalization
Tax Assistance Act, 72 P.S. § 4722 et seq.
Any industrial, commercial or other business property owned
by an individual, association, or corporation, and located in a deteriorating
area, 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 laws, ordinance 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 Local Economic Revitalization Tax Assistance Act, the
Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722
et seq.
The Township of West Donegal, Lancaster County, Pennsylvania.
[Amended 7-9-2018 by Ord.
No. 231-2018]
The Board of Supervisors determines that the lots identified
below shall be the area which contains and consists of deteriorated
properties which are eligible for tax exemption under this article.
Additional eligible areas may be included from time to time by ordinance
of the Board of Supervisors. The lots included within the deteriorated
area and subject to the benefits of this article are as follows:
|
Lancaster County Tax Account No.
|
Address
|
Record Owner
|
|---|---|---|
|
160-87080-0-0000
|
Conewago Road Northeast Side
|
Conewago Industrial Park Associates
|
|
160-87707-0-0000
|
Intersection of Conewago Road and Distribution Drive
|
Conewago Industrial Park Associates
|
|
160-78265-0-0000
|
10 Distribution Drive
|
Conewago Industrial Park Associates
|
|
160-67322-0-0000
|
North side of Zeager Road
|
Yarrum, L.P.
|
|
160-70885-0-0000
|
North side of Zeager Road
|
Yarrum, L.P.
|
A.
The amount to be exempted from real estate taxes shall be limited
to that portion of the additional assessment attributable to the actual
cost of new construction or improvements to deteriorated property
in accordance with the exemption schedule established by this article.
B.
The exemption from real estate taxes shall be limited to that improvement
for which an exemption has been requested in the manner set forth
in this article and for which a separate assessment has been made
by the Lancaster County Board of Assessment Appeals.
A.
The schedule of Township real estate taxes to be exempted shall be
in accordance with the below portion of improvements to be exempted
each year.
|
Length
(Year)
|
Portion
(Percent)
| |
|---|---|---|
|
First
|
100%
| |
|
Second
|
90%
| |
|
Third
|
80%
| |
|
Fourth
|
70%
| |
|
Fifth
|
60%
| |
|
Sixth
|
50%
| |
|
Seventh
|
40%
| |
|
Eighth
|
30%
| |
|
Ninth
|
20%
| |
|
Tenth
|
10%
|
B.
If an eligible property is granted a tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
C.
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.
A.
Any person desiring tax exemption under this article shall notify
the Manger and Treasurer of the Township, as well as the Business
Manager of the Elizabethtown Area School District, in writing on a
form provided to the applicant at the time he secures a building permit
for the new construction or improvement. A copy of the exemption request
shall be forwarded to the Lancaster County Assessment Office. The
Lancaster County Assessor shall, upon notice by the applicant and
after completion of the new construction or improvement, assess separately
the new construction or improvement and calculate the amount of the
assessment eligible for tax exemption in accordance with the limits
established by this article and shall notify the taxpayer, the Township,
and the School District of the reassessment and the amount of the
assessment eligible for the exemption. Appeals from the reassessment
and the amount eligible for the exemption may be taken by the taxpayer
or the local taxing authority as provided by law.
B.
The cost of the new construction or improvements to be exempted and
the schedule of taxes exempted existing at the time of initial request
for tax exemption shall be applicable to that exemption request, and
subsequent amendment to this article, if any, shall not apply to the
adoption of such amendment.
[Amended 7-9-2018 by Ord.
No. 231-2018]
An application for exemption under the provisions of this article as enacted by Ordinance No. 204-2013 shall be made within five years of the effective date of such ordinance, September 16, 2013. An application for exemption for properties identified in § 210-43, as amended by Ordinance No. 231-2018, may be made at any time within five years from the effective date of such ordinance. All qualified applications under this article are eligible for the entire ten-year exemption schedule.
The Township may, by ordinance enacted from time to time, extend
the time for filing an application for exemption. However, in no event
shall any one extension period exceed five years.
The exemption from the real estate taxes provided for herein
shall be forfeited by the taxpayer and/or any subsequent owner of
the real estate for the failure to pay any nonexempt real estate taxes
by the last day of the time period to pay such taxes in the penalty
period. Upon receipt of the notice of nonpayment of nonexempt real
estate taxes, the Township Treasurer shall discontinue the LERTA exemption.
