City of Lebanon, PA
Lebanon County
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Table of Contents
Table of Contents
[Ord. 24-2010-11 Art. I, passed 10-24-2011]
Unless the context specifically and clearly indicates otherwise, the meaning of terms and phrases used in this article shall be as follows:
ACT or LERTA
Local Economic Revitalization Tax Assistance Act of the Commonwealth, Act No. 1977-76, as amended and supplemented.
CITY
The City of Lebanon, Lebanon County, Pennsylvania, acting by and through its City Council or, in appropriate cases, acting by and through its authorized representatives.
COMMONWEALTH
The Commonwealth of Pennsylvania.
COUNTY
The County of Lebanon, Pennsylvania, acting by and through its Board of County Commissioners, or, in appropriate cases, acting by and through its authorized representatives.
DESIGNATED AREA
The area within the City identified in 341.02 of this article.
ELIGIBLE PROPERTY
Any industrial, commercial or other business property located in the designated area.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating any industrial, commercial or other business property owned by any individual, association or corporation and located in the designated area; "improvements" does not include any ordinary upkeep or maintenance.
LOCAL TAXING AUTHORITY
Includes the City, the County and the School District.
PERSON
Any individual, partnership, company, association, society, trust, corporation, municipality, municipality authority or other group or entity.
SCHOOL DISTRICT
The Lebanon School District, Lebanon County, Pennsylvania, acting by and through its Board of School Directors, or, in appropriate cases, acting by and through its authorized representatives.
[Ord. 24-2010-11 Art. II, passed 10-24-2011]
(a) 
This City does hereby designate the area located within the following boundaries as a "deteriorated area" within the meaning of the Act, and one in which the Local Taxing Authorities may grant a tax exemption pursuant to the provisions of the Act:
Beginning at a point on the western line of the boundary of the City limits and the Quittapahilla Creek, then following the western boundary of the City limits in a northerly direction, to a point on the corner of the West Maple and 22nd Streets, being the northwest corner of the City limits, then following the northern boundary of the City limits in an easterly direction, to a point on the northeast corner of the eastern boundary of the City limits and 11th Avenue, then following the eastern boundary of the City limits in a southerly direction, to a point on the corner of 11th Avenue and U.S. Route 422, being the eastern boundary of the City limits, then following the southern boundary of the City limits in a westerly direction, to a point on the corner of South 5th Avenue and U.S. Route 422, being the City limit, then following South 5th Avenue south to the corner of South 5th Avenue and Walton Street, then following the north side of Walton Street in a westerly direction to the south side of Old Cumberland Street, then following the southern side of Old Cumberland in a westerly direction to a point on the corner of Old Cumberland Street and South 12th Street, then following North 12th Street in a northerly direction to the corner of South 12th Street and the Quittapahilla Creek, then following the north side of the Quittapahilla Creek in a westerly direction until the place of the beginning.
(b) 
Any discrepancy between the description of the designated area in this section and the area designated for the purposes of LERTA in the LERTA District Ordinance shall be resolved in favor of the LERTA District Ordinance, it being the intent of the Local Taxing Authority to grant exemption to all, new construction and improvements to the eligible property within the area designated by the Municipality.
[Ord. 24-2010-11 Art. III, passed 10-24-2011]
(a) 
There is hereby exempted from all real property taxation of this Local Taxing Authority that portion of the additional assessment attributable to the actual costs of new construction upon, or, improvements to, eligible property for, which proper application has been made in accordance with this article, subject to the limitations hereinafter set forth.
(b) 
The exemption authorized by this article shall be in accordance with the provisions and limitations hereinafter set forth.
(c) 
The schedule of real property taxes to be exempted shall be in accordance with the following percentage of the assessed valuation of new construction or improvements to eligible property:
Tax Year(s) Following Completion of Construction
Exemption Portion of Assessed Valuation
First Year
100%
Second Year
100%
Third Year
100%
Fourth Year
50%
Fifth Year
50%
(d) 
A tax exemption granted under this article shall first apply in the tax year of this Local Taxing Authority immediately following the tax year in which the eligible new construction or improvements is or are completed. Nothing in this article is intended to limit or prohibit, nor shall it be construed as limiting or prohibiting, the levy of interim real property taxes upon new construction or improvements prior to completion thereof.
(e) 
A tax exemption granted under this article shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
(f) 
Any person who is an owner of eligible property and who desires tax exemption pursuant to this article with respect to new construction or improvements on an eligible property shall apply in writing for such exemption on a form to be provided by this Local Taxing Authority at the address set forth on such form, or if no address is set forth thereon, at the principal office of this Local Taxing Authority, and must be received by this Local Taxing Authority within 60 days following the date of issuance of a building permit for the new construction or improvements with respect to which exemption is desired or, if no building permit is required and no other notification of new construction or improvements is required to be given to the City, within 60 days following commencement of construction.
(g) 
This local taxing body shall make available to any person desiring to apply for a tax exemption in accordance with this article an application form (the "application") which shall require such person to supply the following information:
(1) 
The name of the owner or owners of the eligible property;
(2) 
The location of the eligible property, including the tax parcel identification number or numbers assigned to such property for real property tax purposes;
(3) 
The type of new construction or improvements to be made on the eligible property;
(4) 
The nature of the improvements to be made to the eligible property;
(5) 
The date on which the relevant building permit was issued or, if no building permit is required, the date on which construction commenced or the estimated date on which it shall commence, as appropriate;
(6) 
The cost or estimated cost of the new construction or improvements;
(7) 
Such additional information is this Local Taxing Authority may reasonably require.
(h) 
The Mayor or another appropriate official of this Local Taxing Authority shall forward a copy of such completed application to the County and School District within 60 days following the date on which such application is filed with this Local Taxing Authority, together with a request or authorization to such board or other appropriate assessment agency that, following completion of the new construction or Improvements in accordance with LERTA and give appropriate notice to this Local Taxing Authority and the taxpayer.
(i) 
Appeals from the reassessment of an eligible property and the amounts eligible for exemption may be taken by the taxpayer or this Local Taxing Authority as provided by law.
(j) 
The cost of new construction or improvements to be exempted and the schedule of taxes exempted at the time of an initial request for tax exemption made in accordance with the further provisions of this article shall be applicable to that exemption request, and any subsequent amendment to this article, if any, shall not apply to applications filed with this Local Taxing Authority prior to their adoption.
[Ord. 24-2010-11 Art. IV, passed 10-24-2011]
This article shall become effective immediately.
[Ord. 24-2010-11 Art. VI, passed 10-24-2011]
It is declared that enactment of the article and the provisions hereof are necessary for the protection, benefit and preservation of the health, safety and welfare of inhabitants of this City.
[Ord. 24-2010-11 Art. VII, passed 10-24-2011]
All ordinances or parts of ordinances and all resolutions or parts of resolutions that are inconsistent with this article shall be and the same expressly are repealed.