[Adopted 9-11-2006 by Ord. No. 438-2006]
As used in this article, the following words and phrases shall have the meaning set forth below:
BOARD OF ASSESSMENT
The Armstrong County Board of Assessment.
BOROUGH COUNCIL
The Borough Council of Kittanning Borough, Armstrong County, Pennsylvania.
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 law, ordinances or regulations.
IMPROVEMENT
The repair, construction or reconstruction, including alterations or 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 for purposes of this article.
IMPROVEMENT AREA
Those areas within Kittanning Borough, Armstrong County, Pennsylvania, the boundaries of which are delineated on Exhibit A[1] as a deteriorated area or otherwise designated as deteriorated property, and, in which improvements to deteriorated property are eligible for tax exemption.
LOCAL TAXING AUTHORITY
Armstrong County, the Armstrong School District and the Borough of Kittanning.
MUNICIPAL GOVERNING BODY
The Borough of Kittanning.
REDEVELOPMENT AUTHORITY
Armstrong County Redevelopment Authority.
[1]
Editor's Note: Said exhibit is included as an attachment to this chapter.
A. 
The Borough hereby approves the abatement of real property for improvements to eligible deteriorated properties pursuant to the conditions and limitations set forth herein (the "abatement").
B. 
The abatement shall be limited to the valuation attributable to 100% of the actual costs of the improvement of eligible property for a period of 10 years.
C. 
The abatement shall only apply to the deteriorated property located in the improvement area.
D. 
The abatement shall not terminate upon the sale, transfer or exchange of the property.
The amount to be abated shall be limited to the assessment attributable to the actual cost of the new construction or improvements to eligible deteriorated property in the improvement area and shall be percentage of the assessed value as discussed in § 498-29 hereof.
Any person desiring an abatement of real estate taxes pursuant to this article shall notify each of the local taxing authorities of its desire to obtain the abatement by submitting a written request on the form provided by the County of Armstrong. The form must be submitted at the time the owner secures the building permit. A copy of the abatement request form shall be forwarded to the Board of Assessment. The Board of Assessment shall, after completion of the improvement, assess separately the improvement and calculate the amounts of the assessment eligible for tax exemption in accordance with § 498-29, hereof. The Board of Assessment shall then notify the taxpayer and the local taxing authorities in writing of the reassessment and the amounts eligible for the abatement.
A. 
Unless otherwise repealed by the Borough Council, this article shall terminate 20 years after the adoption date.
B. 
This article may be renewed or modified after the termination date, by resolution of the Borough Council, describing the renewal or modification terms.
C. 
This article may be renewed or modified after the termination date, by resolution of the Borough Council, describing the renewal or modification terms.
D. 
Any amendment to the article shall not apply to abatement requests initiated prior to the adoption of the amendment.