[Ord. 3-2003, 8/20/2003, § 1]
As used in this Part, the following words and phrases shall
have the meanings set forth below:
The value of a parcel of real property as established by
the Office of Property Assessment or the Court of Common Pleas of
Washington County pursuant to the provisions of the Fourth Class County
Assessment Law, 53 P.S. § 8801 et seq., or such other applicable
law or ordinance, for the purpose of the assessment and levy of real
property taxes. The term "assessed valuation" shall not include the
value of the parcel of real property upon which a building is located.
[Amended at time of adoption of Code]
The Board of Property Assessment, Appeals and Review of Washington
County, Pennsylvania, or such successor entity responsible by law
or by ordinance for determining the validity of a valuation of real
estate for the assessment and levy of real estate taxes in Washington
County.
Properties which are zoned commercially according the Township's
Official Zoning Map in effect at the time that the construction occurs.
The construction of any of the following improvements for
industrial, commercial, or other business purpose:
The County of Washington.
Those specific geographic areas within the Township of Canton
described in the map(s) attached hereto as Exhibit "A"[1] and the Parcel Identification Listing attached hereto
as Exhibit "B,"[2] which have been determined to be physically impaired on
the basis of one or more standards including, but not limited to,
the following:
The buildings, by reason of age, obsolescence, inadequate or
outmoded design or physical deterioration have become economic or
social liabilities.
The buildings are substandard, unsanitary, unhealthy or unsafe.
The buildings are overcrowded, poorly spaced or so lacking in
light, space and air as to be unwholesome.
The buildings are faultily arranged, cover the land to an excessive
extent, show a deleterious use of land, or exhibit any combination
of the above which is detrimental to health, safety or welfare.
A significant percentage of buildings is more than 40 years
of age.
A substantial amount of unimproved, overgrown and unsightly
vacant land exists which has remained so for a period of five years
or more indicating a growing or total lack of utilization of land
for economically desirable purposes.
The area is an "impoverished area" as certified by the Department
of Community and Economic Development under criteria set forth in
the Act of November 29, 1967, P.L. 636, No. 282, known as the "Neighborhood
Assistance Act" or is a "blighted area" under criteria set forth in
the Act of May 24, 1945, P.L. 991, No. 385 known as the "Urban Redevelopment
Law."
[Amended at time of adoption of Code]
Any industrial, commercial or other business property owned
by a property owner or taxpayer and located in a deteriorated area,
as herein provided, or any such property which has been the subject
of any order by a government agency requiring the unit to be vacated,
condemned or demolished by reason of noncompliance with laws, ordinances
or regulations.
The non-liability for the payment of additional real property
taxes to the Township resulting from increased assessed valuation
attributable to the actual cost of construction or improvements made
to deteriorated property within a deteriorated area.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a deteriorated
property so that it becomes habitable or 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.
Properties which are zoned industrially according to the
Township's Official Zoning Map in effect at the time that the construction
occurs.
The county, or the Township or the school district.
The improvement of a building carried out during a single
continuous period of time according to a common plan.
Any natural person, partnership, unincorporated association,
limited liability company, or corporation, nonprofit or otherwise.
Whenever used in any provision of this Part, the word "property owner"
as applied to partnerships shall mean and include all members thereof,
as applied to corporations shall mean and include all officials or
officers thereof. The term "property owner" used in this Part is synonymous
with "taxpayer."
The rebuilding of a building or buildings previously erected
for the purpose of changing the economic use or amenity of such structure
or to obtain higher standards of safety or health.
The Trinity Area School District.
All Township taxes, charges, fees, rents or claims due and
unpaid by the owner of the deteriorated property or with respect to
the deteriorated property as of the time of the application for an
exemption or at any time thereafter during the term of the exemption.
The term includes all penalties, additions, interest, attorney's fees
and costs due on such delinquent taxes, charges, rents or claims.
The twelve-month period from January 1 to December 31 annually.
Township of Canton.
The Treasurer of the Township of Canton.
[Ord. 3-2003, 8/20/2003, § 2; amended at time of
adoption of Code]
1.
Deteriorated Areas. After holding a public hearing, the Board of
Commissioners does hereby concur with the recommendations made by
the Township of Canton Planning Department and finds that the areas
listed in Exhibit "A"[1] hereto in the Township of Canton respectively constitute
a deteriorated area for purposes of this Part.
[1]
Editor's Note: Exhibit A of Ord. 3-2003, 8/20/2003, is on
file in the Township offices.
[Ord. 3-2003, 8/20/2003, § 3]
1.
Any property owner undertaking a project which is qualified to as
a construction or reconstruction project may apply for and receive
from the Township an exemption from Township real property taxes due
to the increased or additional assessed valuation attributable to
construction or reconstruction, in the amounts and in accordance with
the provisions and limitations set forth in this Part. The exemption
from Township real estate taxes shall be specifically limited to the
additional assessed valuation attributable to the actual costs of
the construction or reconstruction to the property within the deteriorated
area. Appeals from the amount of increased assessed valuation attributable
to the actual costs of the construction or reconstruction of the property
within the deteriorated areas may be taken by the taxpayer or any
local taxing authority as provided by the Fourth Class County Assessment
Law, 53 P.S. § 8801 et seq., or other applicable law or ordinance.
Nothing herein shall preclude a taxpayer or any local taxing authority
from appealing the assessed valuation of the property or any increases
in assessed valuation not attributable to the construction or reconstruction
in accordance with the Fourth Class County Assessment Law, 53 P.S.
§ 8801 et seq., or other applicable law or ordinance.
[Amended at time of adoption of Code]
[Ord. 3-2003, 8/20/2003, § 4]
1.
The exemption from Township real estate taxes granted to any property
owner undertaking a project covered by this Part shall be in accordance
with the following conditions and schedule:
A.
Commercial and Industrial Properties.
(1)
The exemption shall be limited to a period of five years. The
five-year exemption period will commence the year after completion
of the improvements.
(2)
The tax exemption in the initial year described in subparagraph
(1) shall be 100% of the Township's real estate taxation upon the
assessed valuation attributable to the construction or reconstruction
for the first year. For each of the four succeeding years of the exemption
period, the exemption shall decline by 25%.
(3)
There is no exemption granted on the assessed valuation attributable
to land. There is no exemption granted if the improvements are not
completed by the end of the third calendar year following the year
the initial building permit was issued.
(4)
There is no exemption granted, and any existing exemption shall
be revoked, if and for so long as there exists any tax delinquency
with respect to the property or any other property owned in the Township
by the property owner.
[Ord. 3-2003, 8/20/2003, § 5]
1.
At the time that a property owner secures a building permit for construction
use, the property owner desiring the temporary real estate tax exemption
pursuant to this Part shall file a request in writing for exemption
on a form prescribed by the Township. The property owner shall file
the form with the Township Manager and the Board.
2.
The property owner must certify on the form provided the following
information:
A.
Name and address of the property owner.
B.
Lot and block number of the property to continue the construction.
C.
The initial assessed valuation of the property.
D.
The current year Township taxes the property.
E.
The date the building permit was issued for the improvements or construction.
F.
The summary of the plan of construction, plan of improvement or reconstruction.
G.
The anticipated date of completion.
H.
The actual costs of construction, reconstruction or the actual costs
of improvement.
I.
Such other information as may be necessary to process such application
for temporary exemption.
3.
The exemption request shall be filed by the property owner with the
Township Manager and the Board no later than 90 days of the date after
when the building permit is issued. Failure to submit such exemption
request within this time period may permit the Township to deny any
exemption claimed pursuant to this Part for the initial tax year after
completion of the construction or improvement, thereby limiting the
length of the schedule of taxes exempted to less than the full five-year
period established under this Part.
4.
When the construction, reconstruction or improvement has been completed,
the property owner shall notify the Township Manager and the Board
in writing. Such notice must occur within 30 days of completion. Failure
to submit notice of completion within 30 days may permit the Township
to deny such request for exemption for the initial tax year after
completion of construction or improvement, thereby limiting the length
of the schedule of taxes exempted to less than the full five-year
period established under this Part. The notice of completion shall
include the following information:
A.
Name and address of the property owner.
B.
Lot and block number of the property for which the exemption is sought.
C.
The date that the construction, reconstruction or the improvement
was completed.
D.
Any modification to the plan of construction or improvement as previously
submitted.
E.
The final, adjusted actual costs of construction, reconstruction
or improvement.
5.
The Board shall, after notice in writing and with a prior physical
inspection, assess the property to determine the valuation attributable
to the construction or improvement eligible for tax exemption under
this Part.
6.
The Board shall provide to the Township and the property owner with
the following information in writing:
A.
The assessed valuation of the property prior to construction or improvement.
B.
The increase in assessed valuation attributed to the construction
or improvement.
C.
The amount of assessed valuation increase eligible for tax exemption.
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The Treasurer shall then exonerate that amount of the assessed
valuation increase and refund the amount of taxes attributable to
the exemption in accordance with the exemption schedule. The Treasurer,
however, shall not exonerate taxes if there exists any tax delinquency
with respect to the property for which the exemption is sought or
any property in the Township owned by the property owner.
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7.
Appeals from the valuation and the amount eligible for exemption
may be taken by the taxpayer or local taxing authorities as provided
by the Fourth Class County Assessment Law, 53 P.S. § 8801 et
seq., or applicable law or ordinance.
[Amended at time of adoption of Code]
[Ord. 3-2003, 8/20/2003, § 6]
The exemption from taxes authorized by this Part shall be upon
the property exempted and shall not terminate upon the sale, exchange
or other alienation of such property unless otherwise provided.
[Ord. 3-2003, 8/20/2003, § 9]
The proper officials of the Township are hereby authorized to
enter into an intergovernmental cooperation agreement with the county
and the school district to implement the exemption from Township real
property taxation established under this Part. The intergovernmental
cooperation agreement shall be subject to review and approval as to
form by the Township Solicitor.
[Ord. 3-2003, 8/20/2003, § 10]
The Township Manager is authorized to draft rules and regulations,
if necessary, to implement this Part.
[Ord. 3-2003, 8/20/2003, § 11]
Subject to the provisions of § 27-710, this Part shall
enter into effect immediately following its adoption. The provisions
of this Part shall apply to all applications filed from and after
the effective date hereof.
[Ord. 3-2003, 8/20/2003, § 12]
The terms of this Part and the implementation of the temporary
real property tax exemption granted hereunder are not contingent upon
the adoption of a similar LERTA ordinance or resolution by the school
district. However, the Township strongly encourages the school district
to adopt similar provisions as contained in this Part.
