[Ord. 2-6-84, 2/6/1984, § 1]
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in a deteriorated
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 laws, ordinance or regulations.
IMPROVEMENT
Repair, construction or reconstruction, alterations, and
additions have the effect of rehabilitating a deteriorated property,
either commercial or industrial, so that it 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.
[Ord. 2-6-84, 2/6/1984, § 2]
The amount to be exempted shall be limited to that portion of
the additional assessment attributable to the actual cost of the improvement.
[Ord. 2-6-84, 2/6/1984, § 3]
The schedule of real estate taxes to be exempted shall be in
accordance with the below portion of improvements to be exempted each
year:
Length
|
Portion
|
---|
Year 1
|
100%
|
Year 2
|
90%
|
Year 3
|
80%
|
Year 4
|
70%
|
Year 5
|
60%
|
Year 6
|
50%
|
Year 7
|
40%
|
Year 8
|
30%
|
Year 9
|
20%
|
Year 10
|
10%
|
[Ord. 2-6-84, 2/6/1984, § 4]
1. Under the provisions of [this] North Lebanon Township Ordinance,
you may be entitled to a property tax exemption on your contemplated
alteration or new construction. An application for exemption may be
secured from North Lebanon Township and must be filed with North Lebanon
Township at the time a building or alteration permit is secured.
2. At the time a building or alteration permit is secured for the construction
of an improvement for which an exemption is requested, the taxpayer
shall apply to North Lebanon Township or any successor agency thereto
for the exemption provided for in this Part. Request for the exemption
must be in writing certified in full as prescribed by North Lebanon
Township setting forth the following required information:
A. The date the building permit or alteration permit was issued for
said improvements.
B. The location of the property to be improved.
C. The nature of the property to be improved.
E. The summary of the plan of the improvement.
F. The cost of the improvement.
G. The number of employees prior to construction of the improvement.
H. The number of employees after the completion of the improvement.
I. The property has been inspected and verified by the authorized representative
of North Lebanon Township.
J. Such other additional information that North Lebanon Township may
require.
[Ord. 2-6-84, 2/6/1984, § 5]
1. Any person desiring tax exemption pursuant to this Part shall apply
to North Lebanon Township in accordance with the provisions of this
Part.
2. Upon approval by North Lebanon Township of the request for exemption,
a copy of the request for exemption shall be forwarded to the Lebanon
County Board of Assessment by North Lebanon Township. Upon completion
of the improvement, the taxpayer shall notify North Lebanon Township
and the Lebanon County Board of Assessment, so that the Board may
assess the improvements separately for the purpose of calculating
the amount of assessment eligible for tax exemption in accordance
with the limits established in this Part. North Lebanon Township will
then obtain from the Board the amount of the assessment eligible for
exemption, and will notify the taxpayer. The Treasurer is authorized
to make refunds, if applicable, only after the Lebanon County Board
of Assessment has notified the Treasurer of its separate assessment
upon the improvement for which an exemption is requested. Appeals
from the reassessment and the amount eligible for exemption may be
taken by the taxpayer or North Lebanon Township as provided by law.
[Ord. 2-8-84, 2/6/1984, § 6]
This Part shall become effective December 31, 1983.
[Ord. 2-6-84, 2/6/1984, § 7]
This Part shall automatically expire and terminate five years
following the effective date hereof, provided, however, any taxpayer
who has received or applied for the exemption granted by this Part
prior to the expiration date herein provided, shall, if said exemption
is granted, be entitled to the full exemption authorized herein.