The following words and phrases when used in this article shall
have the following meaning:
ASSESSED VALUATION
The assessment placed on real property by the Lancaster County
Assessor upon which all real estate taxes shall be calculated.
BOROUGH
The Borough of Millersville, Lancaster County, Pennsylvania.
COMMERCIAL
Any use within the definition of "commercial use" in Chapter
380, Zoning. A structure containing only dwelling units is not a commercial use.
COUNCIL
The governing body formed and assembled as the Council of
the Borough of Millersville, Lancaster County, Pennsylvania.
DETERIORATED AREA
An area meeting the requirements of the Local Economic Revitalization
Tax Assistance Act, 72 P.S. § 4722 et seq.
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned
by an individual, association, or corporation, and located in a deteriorating
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 including alterations
and additions having the effect of rehabilitating a deteriorated property
so that it becomes usable for commercial, industrial or other business
purposes or attains higher standards of safety, health, economic use
or amenity for commercial, industrial or other business purposes,
or is brought into compliance with laws, ordinances, or regulations
governing such standards for properties used for commercial, industrial
or other business purposes. Ordinary upkeep and maintenance shall
not be deemed an improvement. Repair, construction or reconstruction
of a property for residential use shall not be considered an improvement
under this article.
INDUSTRIAL
Uses included under the subheading "c. Industrial uses" in the Table of Permitted Uses - Primarily Nonresidential Districts in Chapter
380, Zoning.
LERTA
The Local Economic Revitalization Tax Assistance Act, the
Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722
et seq.
NEW CONSTRUCTION
Construction on a deteriorated property to enable its use
for commercial or industrial purposes. Construction of structures
containing only dwelling units shall not be considered new construction
for the purposes of this article.
[Amended 6-17-2022 by Ord. No. 2022-03]
Borough Council determines that the areas deemed as deteriorated
shall include the following:
Property Address
|
Lancaster County Tax Account No.
|
---|
321 Manor Avenue
|
440-95699-0-0000
|
[Amended 6-17-2022 by Ord. No. 2022-03]
An application for exemption from Borough real estate taxes
may be made at any time within five years from May 24, 2022. All qualified
applications under this article are eligible for the entire ten-year
exemption schedule.
The Borough may, by ordinance enacted from time to time, extend
the time for filing an application for exemption from Borough real
estate taxes. However, in no event shall any one extension period
exceed five years.
The exemption from Borough real estate taxes provided for herein
shall be forfeited by the taxpayer and/or any subsequent owner of
the real estate for the failure to pay any nonexempt real estate taxes
by the last day of the time period to pay such taxes in the penalty
period. Upon receipt of the notice of nonpayment of nonexempt real
estate taxes, the Borough Treasurer shall discontinue the LERTA exemption.