[Adopted 2-4-2008 by Ord. No. 458-2008]
For the purposes of the interpretation and administration of this article, the following definitions shall apply:
ABATEMENT
The temporary exemption from real estate taxation the assessed value of certain improvements located on deteriorating property (as defined below) or in a deteriorating area (as defined below) according to the terms and conditions hereinafter set forth.
DETERIORATING AREA
That portion of the property located within the geographical boundaries of the Borough which the Council of the Borough determines to be physically blighted on the basis of one or more of the following standards:
A. 
The residential buildings, by reason of age, obsolescence, inadequate or outmoded design or physical deterioration have become economic and/or social liabilities;
B. 
The residential buildings are substandard or unsanitary for healthful and safe living purposes;
C. 
The residential buildings are overcrowded, poorly spaced, or are so lacking in light, space and air as to be conducive to unwholesome living;
D. 
The residential buildings are faultily arranged, cover the land to an excessive extent or show a deleterious use of land, or exhibit any combination of the above which is detrimental to health, safety or welfare;
E. 
A significant percentage of buildings used for residential purposes are more than 20 years of age;
F. 
A substantial amount of unimproved, overgrown and unsightly vacant land exists which has remained so for a period of five years or more indicating a growth or total lack of utilization of land for residential purposes; or
G. 
A disproportionate number of tax exempt or delinquent properties exist in the area.
DETERIORATING PROPERTY
A dwelling unit (as defined below) located in a deteriorating area or a dwelling unit which has been or upon request is certified by a health, housing or building inspection agency as unfit for human habitation for rent withholding, or other health or welfare purposes, or has been the subject of an order by such an 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.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a structure so that it becomes habitable or attains higher standards of housing safety, health or amenity, or is brought into compliance with laws, ordinances or regulations governing housing standards; ordinary upkeep and maintenance shall not be deemed an "improvement."
The Borough has determined that it is in the best interest of the community to encourage the maintenance of neighborhoods, consistency of zoning districts, rejuvenation of blighted areas and the development of vacant property, and that the adoption of an abatement with regard to the construction of improvements to certain deteriorating property and deteriorating area an appropriate method to achieve the above-stated goals.
The abatement from real estate tax for such improvements to deteriorating property or deteriorating area will be provided in accordance with the following schedule:
A. 
Year one: 100% of the assessed value of the improvements.
B. 
Year two: 90% of the assessed value of the improvements.
C. 
Year three: 80% of the assessed value of the improvements.
D. 
Year four: 70% of the assessed value of the improvements.
E. 
Year five: 60% of the assessed value of the improvements.
F. 
Year six: 50% of the assessed value of the improvements.
G. 
Year seven: 40% of the assessed value of the improvements.
H. 
Year eight: 30% of the assessed value of the improvements.
I. 
Year nine: 20% of the assessed value of the improvements.
J. 
Year ten: 10% of the assessed value of the improvements.
Any person desiring an abatement pursuant to this article shall notify the Kittanning Borough Codes Officer in writing on a form prescribed by the Borough. The applicant must submit the form at the time he secures the building permit or, if no building permit or other notification of improvement is required, at the time he commences construction.
The abatement from taxes authorized by this article shall be upon the property and shall not terminate upon the sale, conveyance, bequest or other alienation of such property.
The cost of improvements per dwelling unit to be exempted existing at the time of the initial request for tax exemption shall be applicable to the exemption request, and subsequent amendments to this article, if any, shall not apply to requests initiated prior to their adoption.