[Adopted 6-6-2005 by Ord. No. 2005-1]
As used in this article, the following terms shall have the meanings indicated:
DETERIORATED PROPERTY
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.
DWELLING UNIT
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.
ECONOMIC INVESTMENT AREA
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.
ECONOMIC INVESTMENT PROPERTY
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.
IMPROVEMENT
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:
A. 
The date the building permit was issued for said improvements.
B. 
The type of improvements.
C. 
The summary of the plan of the improvements.
D. 
The cost of the improvements.
E. 
Any such additional information as may be required.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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.