[Adopted 7-23-1996 by Ord. No. 7-23-B-1996]
As used in this article, the following words and phrases shall have the meanings set forth below:
- DETERIORATED AREA
- An area within the corporate limits of Scott Township, which Scott Township, pursuant to a public hearing, determined to meet one or more criteria for the designation of such area as set forth in Pennsylvania Act 76 of 1977 (72 P.S. § 4722 et seq.), as amended.
- DETERIORATED PROPERTY
- Any industrial, commercial or other business property owned by an individual, partnership, association or corporation and located in 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." No residential homes, apartments or other living establishments shall be included.
The following areas of Scott Township are hereby delineated as deteriorated areas:
Improvements to real property within the deteriorated area which are the subject of taxation for real estate purposes may, upon application to the local taxing authorities, be exempt from real property taxation for a period not to exceed 10 years from the date that the Columbia County Board of Assessment first establishes the new assessment for the new improvements on said property. Said exemption shall apply solely to the improvements and shall not affect, alter or impair the existing assessment on said property nor the real estate taxes due on the same.
At the time a building or alteration permit is secured for business improvements for which an exemption is desired, the taxpayer shall apply to each appropriate local taxing authority for the exemption provided herein. Requests for the exemption must be made in writing, certified in full on a form prescribed by the appropriate taxing authorities, setting forth the following information:
The date the building or alteration permit was issued for said improvements.
The type of improvements.
The summary of the plan of the improvement.
The cost of the improvement.
Such additional information as may be required by the designated municipal official of the appropriate municipality for the purpose of implementing the provisions hereof.
Pursuant to compliance with the procedures specified herein, the designated municipal official of the appropriate taxing authority shall forward a copy of each exemption request to the Columbia County Tax Assessment Office.
In no case shall any tax exemption be granted pursuant to the provisions hereof if the property owner has not secured or does not secure the necessary and proper zoning, building, land development or other required permits prior to initiating the improvement work.
Upon completion of the improvements, the taxpayer shall provide the designated municipal officials of the respective taxing authorities and the Columbia County Tax Assessment Office with a certificate of completion issued by the owner, or an independent architect or professional engineer, so that the Columbia County Tax Assessment Office may assess the improvements separately for the purpose of calculating the amount of assessment eligible for tax exemption in accordance with the limits established herein. In the absence of said certificate, the Columbia County Tax Assessor may determine the date of completion.
Each local taxing authority may, at its option, by ordinance or resolution, determine whether an exemption shall be granted and an exemption schedule and procedure in accordance with Act 76 of 1977 (72 P.S. § 4722).
Unless otherwise repealed or extended by the Supervisors of Scott Township, this article shall terminate December 31, 1997. Any property tax exemptions granted under the provisions of this article shall be permitted to continue according to the exemption schedule established pursuant to the provisions hereof, even if this article expires or is repealed or amended.