The within article is enacted pursuant to the authority granted
by the following statutes:
A. The Local Economic Revitalization Tax Assistance Act, the Act of
December 1, 1972, P.L. 237, No. 76, 72 P.S. § 4722 et seq.
B. The Transportation Partnership Act, as the same may be amended, the
Act of July 9, 1985, P.L. 189, No. 47, 53 P.S. § 1621 et
seq. (hereinafter "TPA").
C. The Business
Improvement District Act, the Act of November 30, 1967, P.L. 658,
No. 305, 53 P.S.§ 1551 et seq. (hereinafter "BIDA").
D. The Second Class Township Code, 53 P.S. § 65101 et seq.
(hereinafter "code").
E. The Act relating to intergovernmental cooperation, 53 Pa.C.S.A. § 2301
et seq.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
F. The Public School Code of 1949, 24 P.S. § 1-101 et seq.
(hereinafter "School Code").
G. The Municipality Authorities Act, 53 Pa.C.S.A. § 5601 et
seq. (hereinafter "MAA").
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
H. The County Code, 16 P.S. § 101 et seq. (hereinafter "County
Code").
The following words and phrases when used in this article shall
have the meaning ascribed to them in this section, unless the context
clearly indicates a different meaning and the Township, after public
hearing, hereby finds the following facts:
AUTHORITY
The Northwest Washington County Authority (or such other
name as the Authority may from time to time adopt) organized as a
joint municipal authority pursuant to the Intergovernmental Cooperation
Agreement.
BOARD
The Board of Assessment Appeals of Washington County, Pennsylvania.
COLLECTOR
The person or persons appointed to collect real estate taxes
imposed pursuant to the taxing powers of the Township.
CONSTRUCTION
The erection of a building or buildings on previously unoccupied
land, or upon land on which a building or buildings have been demolished
or razed for the purpose of erecting a new building or buildings consisting
of industrial, residential, commercial or other business use designed
to obtain higher standards of safety, health, economic use or amenity.
CONTRIBUTION
A payment made voluntarily by a taxpayer whose property is
within the eligible area to the Northwest Washington County Capital
Improvement Trust Fund administered by the Authority in developing
public infrastructure facilities projects or services. "Contribution"
shall include, without limitation, grants, gifts and donations as
defined in the TPA, BIDA or MAA.
COUNTY
Washington County, Pennsylvania.
ELIGIBLE AREA
A.
That geographic area of Cross Creek Township more particularly
described on Exhibit "A" attached to this article as approved after prior public
hearing by the Board of Supervisors which meets the requirements of
Section 4725 of LERTA. The geographic area designated as the "RAP
District" on Exhibit "A" has been found and determined to be within
the following criteria:
(1)
The area contains vacant, overgrown and unsightly lots of ground.
(2)
The area lacks public infrastructure and thus has defective
design or arrangement of buildings, streets or lot layouts.
(3)
Much of the area contains economically and socially undesirable
land uses.
(4)
The area is determined to meet the requirements for redevelopment
under criteria set forth in Section 1702(a) of the Act of May 24,
1945, P.L. 991, No. 385 known as the "Urban Redevelopment Law."
B.
The eligible area, as defined by this article, shall be limited
to that described on Exhibit "A." Application of the terms and conditions of the RAP Program
shall be limited to the eligible area described on Exhibit "A." Properties
located in the eligible area shall be considered "benefitted properties"
within the meaning of any of the following:
ELIGIBLE PROPERTY
Any industrial, commercial (including residential used for
commercial income purposes) or other business property owned by an
individual, association or corporation and located in the designated
area on Exhibit "A" known as the RAP District or any such property therein
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, ordinances or regulations. Owner-occupied residential property
or any residential property with less than four units, including without
limitation single-family detached housing, duplexes and condominiums,
is not "eligible property" under this article.
EXEMPTION
The allocation to the Northwest Washington County Capital
Improvement Trust Fund administered by the Authority by the local
taxing authority of the revenue generated by the tax based upon the
additional assessment valuation attributable to the actual cost of
the construction, reconstruction or improvement made to the eligible
property.
IMPROVEMENT
Repair, construction or reconstruction, including without
limitation alterations and additions, having the effect of rehabilitating
a deteriorating 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.
INTERGOVERNMENTAL COOPERATION AGREEMENT
An agreement established in 1993, among various government
units including without limitation adjacent municipalities, the county,
the Avella School District and the Authority, which agreement calls
for the creation of the Authority, establishes the Northwest Washington
County Capital Improvement Trust Fund and requires the enactment of
this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
LOCAL TAXING AUTHORITY
A county, city, borough, incorporated town, Township, institution
district or school district having authority to levy real property
taxes (i.e., the Avella School District and Cross Creek Township).
MAXIMUM AMOUNT OF EXEMPTION FOR RAP DISTRICT
The maximum amount of exemption for the RAP District pursuant
to this article shall be 100% of the millage in effect on a year to
year basis (currently 7.3 mills) as applied to the tax assessment
attributable to improvements.
PERSON
Any natural person, partnership unincorporated association,
or corporation, nonprofit or otherwise. Whenever used in any provision
of this article, the word "person" as applied to partnerships shall
mean and include all the partners thereof, as applied to unincorporated
associations, shall mean and include all members thereof, as supplied
to corporations shall mean and include all officials or officers thereof.
The term "person" used in this article is synonymous with the word
"taxpayer" and "property owner."
RAP DISTRICT
That portion of Cross Creek Township, Washington County,
also known as the "eligible area" and more particularly described
on Exhibit "A" attached to this article as established by the Board of
Supervisors pursuant to TPA, BIDA, MAA, the code.
RECONSTRUCTION
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.
TAX ASSESSMENT
The value of a parcel of real property within the Township
and school district as established by the Board or the Court of Common
Pleas pursuant to the provisions of the Fourth to Eighth Class County
Assessment Law, 72 P.S. § 5453.101 et seq., for the purpose of the levy of real property taxes.
TAX YEAR
The twelve-month period from January 1 to December 31 annually.
The terms and conditions of this article and the implementation
of any real property tax exemption granted hereunder are contingent
upon the adoption of a companion resolution by the school district.
Pursuant to the Act relating to intergovernmental cooperation, no
amendment to this article shall be effective unless consented to by
the parties to that Intergovernmental Cooperation Agreement executed
by the Township with the school district and others.
Any property owner whose real property is located within the
eligible area and who makes improvements to such real property may
apply for and receive from the Township an exemption from certain
real property taxation upon such improvements in the amounts and in
accordance with the provisions and limitations set forth in this article.
The exemption of real property taxes by the Township is conditioned
upon the receipt of a 100% exemption upon such improvements from the
school district in accordance with the provisions of its resolution.
A. The maximum amount of the exemption for all taxpayers of all real
estate taxes under this article and the school district resolution
shall be limited to the total sums necessary for payment into the
Northwestern Washington County Capital Improvement Trust Fund administered
by Authority to fund and guarantee debt service, costs and expenses
(including planning, financing, acquiring, developing, improving and
operating), to sink bonds and to provide reserves for future phases
of the Master Plan, all related specifically to public infrastructure
facilities projects or services by the Authority pursuant to the TPA,
BIDA, MAA, School Code, County Code or code.
B. The maximum amount of the exemption for each taxpayer shall be determined
in each tax year, after levy of real estate taxes for such tax year
by all local taxing authorities.
C. The exemption from real estate taxes authorized by this article shall
be upon the property exempted and shall not terminate upon the sale
or exchange of the property.
D. The exemption from real estate taxes shall be limited to ten years
as permitted by LERTA for each building constructed or reconstructed
or improvements on each eligible property. No exemption granted under
this article shall continue past such time period as determined by
LERTA on an improvement-by-improvement basis.
E. Nothing herein shall preclude a taxpayer or the local taxing authorities
from appealing, from time to time, the assessment valuation of the
eligible property or any increases in assessed value as provided in
the Fourth to Eighth Class County Assessment Law, 72 P.S. § 5453.101
et seq.
As soon as practical after the adoption of the budgets of the
Township and school district and the levy of real estate taxes thereunder,
the local taxing authorities shall notify the Authority of the property
tax millage rates and allocation to be applied to any exemption for
the taxable year.
The length of the schedule of taxes exempted shall not exceed
10 years, the maximum time period allowed by LERTA from completion
of the construction, reconstruction or improvement on an improvement-by-improvement
basis.
The provisions of this article and the school district resolution shall become effective on the date identified in §
277-4B and shall impact upon all property within the eligible area for which building permits are issued from its effective date. This article and the school district resolution shall remain in effect for a period of 20 years from the effective date and requests for exemptions may be filed at the time of issuance of any building permits for construction, reconstruction and improvement at any time during this twenty-year period, provided further that each property owner shall have the benefit of the maximum period of exemption set forth in §
277-13, except as set forth in §
277-15 below.
The provisions of this article are severable, and, if any of
its provisions shall be held invalid, illegal or unconstitutional,
such decision shall not affect or impair any of the remaining provisions
of this article. It is hereby declared to be the intention of the
Board of Supervisors that this article would have been adopted as
if such invalid, illegal or unconstitutional provisions had not been
included herein.
This article is enacted and intended to be in compliance with
the provisions of the Acts of Assembly recited above, and where the
interpretation of terms or provisions of this article are not in accordance
with or in compliance with the provisions of said Acts of Assembly,
the provisions of said Acts are intended to be adopted, resolved or
enacted by this article as fully as though incorporated, set forth,
and made a part of this article.
The Township Secretary is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations related to any matter
pertaining to the administration and enforcement of this article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution of the Board of Supervisors. A copy of
such rules and regulations currently in force shall be available for
public inspection.
The Chairman of the Board of Supervisors is hereby authorized
and directed to enter into such agreements with the Authority, school
district and the county as are necessary from time to time to effectuate
the terms of the RAP ordinance. Said agreements shall be in a form
approved by the Township Solicitor.
Adopted this 20th day of July 1993, to become effective according to §
277-4B, and shall continue in effect thereafter from year to year pursuant to its terms as approved by the Board of Supervisors of Cross Creek Township.