[Adopted 6-6-2005 by Ord. No. 2005-1]
As used in this article, the following terms shall have the
meanings indicated:
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, ordinances or regulations.
A house, apartment, or group of rooms intended for occupancy
as separate living quarters by family or other groups or a person
living alone, containing a kitchen or cooking equipment for the exclusive
use of the occupants.
Those areas within the Borough of Burgettstown, the boundaries
of which have been fixed by the Borough Council, 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 the area set forth in § 451-5 hereof, or any such industrial, commercial or business 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.
Construction or reconstruction, including alterations and
additions, having the effect of rehabilitating by creating or adding
to a structure so that it creates or attains higher standards of safety,
health, economic (commercial or industrial) use or amenity, or is
brought into compliance with laws, ordinances or regulations governing
such standards. Ordinary upkeep, repairs and maintenance shall not
be deemed an improvement, nor shall "improvement" be construed to
include construction improvements, repairs, maintenance or any rehabilitation
of dwelling units. The tax abatement for which this article is being
enacted shall be for improvements only.
The following areas of the Borough are designated as eligible
for the provisions of this article: all those certain pieces or parcels
of land situate in the Borough of Burgettstown owned by Petrucci Enterprises,
Inc., and being more particularly bounded and described in deeds recorded
in Deed Book Volume 1202 at Page 573 and Deed Book Volume 1143 at
Page 682 and being designated as Tax Parcel ID Nos. 070-024-00-00-0011-00
and 070-024-00-00-0010-00.
At the time an owner of property secures a building permit for
construction of the improvement for which an exemption is requested,
the owner shall make an application for exemption. Requests for exemption
must be in writing and certified on forms as provided by the Borough
setting forth at least the following information:
If the exemption request is approved by the Borough, the exemption
shall be in force for five years as herein set forth and shall immediately
and automatically terminate thereafter. The amount of the tax abatement
shall be 100% for each and every year of the five-year period. After
the fifth year, the exemption shall automatically terminate. The exemption
period shall commence in the tax year in which the property has been
assessed by the County Tax Assessor.
The exemptions from real estate taxes shall be limited to the
additional assessment valuation attributable to the actual cost of
improvements to economic investment property and as defined herein.
The exemption from taxes authorized by this article shall be
upon the property exempted and shall not terminate upon the sale or
exchange of the property.
If a property is granted tax exemption pursuant to this article,
the improvement shall not, during the exemption period, be considered
as a factor in assessing other properties.
A copy of the request for exemption shall be forwarded to the
Washington County Tax Assessment Office and/or to the local tax assessment
office. Upon completion of the improvement or new construction, the
property owner (applicant) shall notify the county and local tax assessment
offices so that the tax assessment offices may assess the improvements
or new construction separately for the purpose of calculating the
amount of the assessment eligible for exemption and will notify the
applicant. Appeal from the reassessment and the amount eligible for
the exemption may be taken by the property owner pursuant to the statutory
provisions governing assessment appeals.
