City of Lock Haven, PA
Clinton County
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Table of Contents
Table of Contents
[Adopted 7-7-1986 by Ord. No. 240B (Ch. 24, Part 4, of the 2003 Code of Ordinances)]
City Council finds that all areas of the City of Lock Haven zoned as Central Business Districts, General Commercial Districts, General Commercial/Light Industrial Districts and Industrial Districts, or which may in the future be zoned Central Business Districts, General Commercial Districts, General Commercial/Light Industrial Districts and Industrial Districts, shall be determined as "deteriorated areas," as defined in Act 76 of 1977,[1] and all industrial, commercial and other business property located within such zoning districts shall be considered "deteriorated property" and eligible for tax exemption.
[1]
Editor's Note: See 72 P.S. § 4722 et seq.
As used in this article, the following terms shall have the meanings indicated:
COMMERCIAL/RETAIL
Engaging in a business, enterprise, activity, service or other undertaking for profit or remuneration.
[Added 12-10-2012 by Ord. No. 913]
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation and located in an eligible deteriorated area, as established by this article or any amendment thereto.
IMPROVEMENT
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 brought into compliance with laws, ordinances and regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an improvement.
INDUSTRIAL/MANUFACTURING
The manufacturing, compounding, assembling, processing, packaging or treatment of raw materials or other products.
[Added 12-10-2012 by Ord. No. 913]
[Amended 6-1-1992 by Ord. No. 408B]
A. 
The following schedule of exemptions, with respect to improvement of deteriorated property, is hereby adopted with the exemption to be granted on the increase in assessment attributable to the actual cost of improvements:
Improvement Exemption Schedule - Industrial/Manufacturing
Year
Percentage of Deduction on Improvements
Percentage of Tax Collected on Increased Assessment
1
100%
0%
2
90%
10%
3
80%
20%
4
70%
30%
5
60%
40%
6
50%
50%
7
40%
60%
8
30%
70%
9
20%
80%
10
10%
90%
11 and thereafter
0%
100%
Improvement Exemption Schedule - Retail/Commercial
Year
Percentage of Deduction on Improvements
Percentage of Tax Collected on Increased Assessment
1
100%
0%
2
75%
25%
3
50%
50%
4 and thereafter
0%
100%
B. 
The tax exemption from tax as authorized by this article shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
Any person desiring tax exemption pursuant to this article shall apply shall apply to the City of Lock Haven at the time a building permit is secured for construction. The procedure for obtaining exemption shall be in accordance with the provisions of the Local Economic Revitalization Tax Assistance Act, December 1, 1977, P.L. 237.[1]
[1]
Editor's Note: See 72 P.S. § 4722 et seq/