[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:
Local Economic Revitalization Tax Assistance Act of the Commonwealth,
Act No. 1977-76, as amended and supplemented.
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.
The Commonwealth of Pennsylvania.
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.
The area within the City identified in 341.02 of this article.
Any industrial, commercial or other business property located
in the designated area.
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.
Includes the City, the County and the School District.
Any individual, partnership, company, association, society,
trust, corporation, municipality, municipality authority or other
group or entity.
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.
