[Ord. 369, 12/26/2007, § I]
1.
Interim assessment is hereby authorized and directed to be performed
in accordance with § 3210 of the Second Class Township Code
and the Interim Policy of the Allegheny County Office of Property
Assessments.
A.
Notification of Issuance of Permits.
(1)
The Township Building Inspector shall advise the Township Tax
Collector, the Township Secretary and the Allegheny Valley School
District Business Manager of the issuance of all building permits
and occupancy permits for new construction and improvements.
(2)
The Township Secretary shall notify the Allegheny County Office
of Property Assessment of the issuance of building and occupancy permits
for new construction and improvements utilizing application forms
as directed by the Office of Property Assessments of Allegheny County.
B.
Additions and Revisions to Duplicate, Reassessed Property Taxable.
(1)
The Township and its appropriate officers are directed to take
all steps necessary to add to and revise the duplicate in accordance
with the Second Class Township Code, § 3210, 53 P.S. § 68210,
and to coordinate with the Allegheny County Office of Property Assessment,
to provide for all interimly assessed property to be added to or revised
upon the Township real estate tax duplicate for that calendar year
and to make such property taxable for Township purposes at the reassessed
valuation for the proportionate part of the fiscal year of the Township
remaining after the property was newly constructed or improved.
(2)
Any improvement made during the month shall be computed as having
been made on the first day of the month.
