As used in this article, the following words and phrases shall
have the meanings set forth below:
BOARD
The Board of Property Assessment, Appeals and Review of Allegheny
County, Pennsylvania.
CONSTRUCTION
The erection of a building or buildings on previously unoccupied
land, or upon land on which a building or buildings have been demolished
or razed for the purpose of erecting a new building or buildings,
consisting of industrial, commercial or other business use designated
to obtain higher standards of safety, health, economic use or amenity.
COUNTY
The County of Allegheny.
DETERIORATED AREA
That geographic area as more specifically described in Exhibit
A, which the Borough Council, after public hearing, has determined
to be physically impaired on the basis of one or more standards, including,
but not limited to, the following:
A.
The area contains vacant, overgrown, or unsightly lots of ground.
B.
The area contains a disproportionate number of tax-delinquent
properties.
C.
The area contains unsafe, unsanitary and overcrowded buildings.
D.
The area contains excessive land coverage.
E.
The area contains defective design or arrangement of buildings,
streets or lot layouts.
F.
The area contains economically and socially undesirable land
uses.
G.
The area has been previously determined to be a "blighted area"
under criteria set forth in the Act of May 24, 1945, P.L. 991, No.
385, known as the "Urban Redevelopment Law."
H.
The area has been previously determined to be an "impoverished
area" under criteria set forth in the Act of November 29, 1967, P.L.
636, No. 282, known as the "Neighborhood Assistance Act."
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in a deteriorated
area, as herein provided, or any such property which has been the
subject of any order by a government agency requiring the unit to
be vacated, condemned or demolished by reason of noncompliance with
laws, ordinances or regulations.
IMPROVEMENTS
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.
PERSON
Any natural person, partnership, or unincorporated association.
The term "person," used in this article, is synonymous with "taxpayer"
and "property owner."
RECONSTRUCTION
The rebuilding of a building or buildings previously erected
for the purpose of changing the economic use or amenity of such structure
or to obtain higher standards of safety or health.
TAX ASSESSMENT
The value of a parcel of real property as established by
the Board or the Court of Common Pleas of Allegheny County pursuant
to the provisions of the Second Class County Assessment Law, 72 P.S.
§ 5452.1, for the purpose of the levy of real property taxes.
TAX YEAR
The twelve-month period from January 1 to December 31 annually.
The Borough Council of the Borough of West Mifflin does hereby
determine as a fact that the geographic area of the Borough of West
Mifflin, more particularly described on Exhibit A attached to this
article, constitutes a deteriorated area.
Any property owner whose real property is located within the
deteriorated area set forth in Exhibit A and who makes improvements
to such real property may apply for and receive from the Borough of
West Mifflin an exemption from Borough real property taxes due to
the increased or additional assessment valuation attributable to the
improvements made in the amounts and in accordance with the provisions
and limitations set forth in this article. The exemption from Borough
real estate taxes shall be specifically limited to the additional
assessment valuation attributable to the actual costs of improvements
to property within the deteriorating area. The exemption shall not
include the assessed valuation of the land that is part of the deteriorated
property. Appeals from the amount of increased tax assessment valuation
attributable to the actual cost of improvements made to the property
within the deteriorating area may be taken by the taxpayer or the
local taxing authorities as provided by the Second Class County Assessment
Law, 72 P.S. § 5452.1 et seq. Nothing herein shall preclude
a taxpayer or the local taxing authorities from appealing the assessment
valuation of the deteriorated property or any increases in assessed
value not attributable to construction, reconstruction or improvement
as provided in the Second Class County Assessment Law, 72 P.S. § 5452.1
et seq.
The tax exemption from Borough of West Mifflin real estate taxes
granted for improvements to real property within the deteriorated
area described in Exhibit A shall be in accordance with the following
conditions and schedule:
A. The tax exemption shall be limited to a period of six years. The
six-year exemption period will commence with the year in which the
assessed valuation attributable to the improvements is first imposed
by the Board, whether such assessed valuation is based upon the completed
improvements or constitutes a partial assessment upon the improvement
prior to completion.
B. The tax exemption for the six-year period described in Subsection
A shall be 100% of the Borough's real estate taxation upon the assessed valuation attributable to the improvement for years one through three; year four shall be 75% exemption; year five shall be 50% exemption; and year six shall be 25% exemption. In the seventh and all succeeding years, the improvements shall be fully taxable.
The exemption from taxes authorized by this article shall be
upon the property exempted and shall not terminate upon the sale,
exchange or other alienation of such property unless otherwise provided.
The provisions of this article shall be severable except for the provisions concerning exemption set forth in §§
260-65 and
260-66 hereof. If any other provisions of this article shall be held to be illegal, invalid or unconstitutional by final decision of a court of competent jurisdiction, the remaining provisions of the article shall remain in full force and effect.
The terms and conditions of this article and the implementation
of any real property tax exemption granted hereunder are contingent
upon the adoption of a similar ordinance by the West Mifflin School
District and County of Allegheny.
Any ordinance or resolution or part of any ordinance or resolution
conflicting with the provisions of this article is rescinded insofar
as the conflict exists. West Mifflin Borough Ordinance No. 1090 is
hereby rescinded in its entirety.
The provisions of this article shall become effective immediately
upon enactment.