[Adopted 5-19-2014 by Ord. No. 897]
Unless the context specifically and clearly indicates otherwise,
the meanings of the terms and phrases used in this article shall be
as follows:
Local Economic Revitalization Tax Assistance Act of the Commonwealth,
Act No. 1977-76,[1] as amended and supplemented.
The Commonwealth of Pennsylvania.
The County of Westmoreland, Pennsylvania, acting by and through
its Board of County Commissioners, or, in appropriate cases, acting
by and through its representatives.
The area within the Township of Penn identified in ยงย 172-93 of this article.
Any industrial, commercial or other business property located
in the designated area.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating any industrial,
commercial or other business property owned by any individual, association
or corporation and located in the designated area; "improvements"
does not include any ordinary upkeep or maintenance.
Includes the Township, county and the school district.
Any individual, partnership, company, association, society,
trust, corporation, municipality, municipality authority or other
group entity.
The Penn Trafford School District, Westmoreland County, Pennsylvania,
acting by and through its Board of School Directors, or, in appropriate
cases, acting by and through its authorized representatives.
The Township of Penn, Westmoreland County, Pennsylvania,
acting by and through its Board of Commissioners or, in appropriate
cases, acting by and through its authorized representatives.
[1]
Editor's Note: See 72 P.S. ยงย 4722 et seq.
A.ย
Deteriorated areas.
(1)ย
The Township of Penn hereby designates the area hereinafter described
as "deteriorated areas" within the meaning of the Act, and ones in
which the local taxing authorities may grant a tax exemption pursuant
to the provisions of the Act:
1.
|
Bushy Run Corporate Subdivision
| |||
a.
|
55-05-00-0-012
|
Laura Land Development, LLC
P.O. Box 548
Export, PA 15632
| ||
b.
|
55-05-00-0-074
|
11th Avenue LLC
418 Emerson Street
Pittsburgh, PA 15206
| ||
c.
|
55-05-00-0-075
|
Hayes Real Estate LLC,
5959 S. Harlem Avenue
Chicago, IL 60638
| ||
d.
|
55-05-00-0-076
|
Galway Bay Corp.
3931 School Road South
Jeannette, PA 15644
| ||
e.
|
55-05-00-0-077
|
Galway Bay Corp.
3931 School Road South
Jeannette, PA 15644
| ||
f.
|
55-05-00-0-078
|
Laura Land
| ||
g.
|
55-05-00-0-079
|
Laura Land
| ||
h.
|
55-05-00-0-081
|
Laura Land
| ||
i.
|
55-05-00-0-082
|
Laura Land
| ||
j.
|
55-05-00-0-083
|
Laura Land
| ||
k.
|
55-05-00-0-084
|
Roswell Holdings LP
c/o Rich Alfera
3325 Saw Mill Run Boulevard
Pittsburgh, PA 15227
| ||
l.
|
55-05-00-0-085
|
Laura Land
| ||
m.
|
55-05-00-0-086
|
Sherwood Anderson LLC
3010 Wyant Circle
Murrysville, PA 15668
| ||
n.
|
55-05-00-0-087
|
Laura Land
| ||
o.
|
55-05-00-0-088
|
Dormont Reality Partnerships, LP
107 Dogwood Lane
Pittsburgh, PA 15238
| ||
p.
|
55-05-00-0-089
|
Laura Land
| ||
q.
|
55-05-00-0-090
|
Laura Land
| ||
r.
|
55-05-00-0-091
|
Mountain Gathering LLC
810 Houston Street
Fort Worth, TX 76102
| ||
s.
|
55-05-00-0-092
|
Laura Land
| ||
2.
|
55-08-15-0-016
|
TCMZT Realty Group LP
535 5th Avenue
E. McKeesport, PA 15035
| ||
3.
|
55-08-15-0-102
|
Charleroi Federal Savings Bank
P.O. Box 209
Charleroi, PA 15022
|
B.ย
Any discrepancy between the description of the designated area in this ยงย 172-93 and the area designated for the purposes of LERTA in the LERTA District Ordinance shall be resolved in favor of the LERTA District Ordinance, it being the intent of the local taxing authority to grant exemption to all new construction and improvements to the eligible property within the area designated by the municipality.
A.ย
There is hereby exempted from all real property taxation of this
local taxing authority that portion of the additional assessment attributable
to the actual costs of new construction upon, or improvements to,
eligible property, for which proper application has been made in accordance
with this article, subject to the limitations hereinafter set forth.
B.ย
The exemption authorized by this article shall be in accordance with
the provisions and limitations hereinafter set forth.
C.ย
Schedule.
(1)ย
The schedule of real property taxes to be exempted shall be in accordance
with the following percentage of the assessed valuation of new construction
or improvements to the eligible property:
Tax Year(s) Following
Completion of Construction
|
Exemption Portion
of Assessed Valuation
| |
---|---|---|
1
|
100%
| |
2
|
100%
| |
3
|
100%
| |
4
|
50%
| |
5
|
25%
|
(2)ย
In no event shall the five-year period be extended by the construction
of additional improvements or expansion of the original building erected
thereon within said five-year exemption period, nor shall any additional
five-year period be available for any additional improvements that
are made to the initial project area after the expiration of the five-year
period.
D.ย
A tax exemption granted under this article shall first apply in the
tax year of this local taxing authority immediately following the
tax year in which the eligible new construction or improvements is
or are completed. Nothing in this article is intended to limit or
prohibit, nor shall it be construed as limiting or prohibiting, the
levy of interim real property taxes upon new construction or improvements
prior to completion thereof.
E.ย
A tax exemption granted under this article shall be upon the property
exempted and shall not terminate upon the sale or exchange of the
property.
F.ย
Any person who is an owner of eligible property and who desires tax
exemption pursuant to this article with respect to new construction
or improvements on an eligible property shall apply in writing for
such exemption on a form to be provided by this local taxing authority
at the address set forth on such form, or if no address is set forth
thereon, at the principal office of this local taxing authority, and
must be received by this local taxing authority within 60 days following
the date of issuance of a building permit for the new construction
or improvements with respect to which exemption is desired or, if
no building permit is required and no other notification of new construction
or improvements is required to be given to the Township of Penn, within
60 days following commencement of construction.
G.ย
This local taxing body shall make available to any person desiring
to apply for a tax exemption in accordance with this article an application
form (the "application") which shall require such person to supply
the following information:
(1)ย
The name of the owner or owners of the eligible property;
(2)ย
The location of the eligible property, including the tax parcel identification
number or numbers assigned to such property for real property tax
purposes;
(3)ย
The type of new construction or improvements to be made on the eligible
property;
(4)ย
The nature of the improvements to be made to the eligible property;
(5)ย
The date on which the relevant building permit was issued or, if
no building permit is required, the date on which construction commenced
or the estimated date on which it shall commence, as appropriate;
(6)ย
The cost or estimated cost of the new construction or improvements;
(7)ย
Such additional information as this local taxing authority may reasonably
require.
H.ย
The Township Manager or another appropriate official of this local
taxing authority shall forward a copy of such completed application
to the county and school district within 60 days following the date
on which such application is filed with this local taxing authority,
together with a request or authorization to such board or other appropriate
assessment agency that, following completion of the new construction
or improvements in accordance with LERTA and give appropriate notice
to this local taxing authority and the taxpayer.
I.ย
Appeals from the reassessment of an eligible property and the amounts
eligible for exemption may be taken by the taxpayer or this local
taxing authority as provided by law.
J.ย
The cost of new construction or improvements to be exempted and the
schedule of taxes exempted at the time of an initial request for tax
exemption made in accordance with the further provisions of the article
shall be applicable to that exemption request, and any subsequent
amendment to this article, if any, shall not apply to applications
filed with this local taxing authority prior to their adoption.
This article shall become effective immediately.
In the event any provision, section, sentence, clause or part
of this article shall be held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the article, it being the intent of the Township of Penn
that such remainder shall be and shall remain in full force and effect.
It is declared that enactment of the article and the provisions
hereof are necessary for the protection, benefit and preservation
of the health, safety and welfare of inhabitants of the Township of
Penn.
All ordinances or parts of ordinances and all resolutions or
parts of resolutions that are inconsistent with this article shall
be and the same expressly are repealed.