[Adopted 7-20-1993 by Ord. No. 1-93]
A.
This article shall be known as the "Revenue Allocation Program Ordinance"
(hereinafter "RAP Ordinance") and the program created hereby shall
be known as the RAP Program.
B.
The provisions hereof shall become effective immediately upon enactment
and advertising in accordance with the provisions of the Second Class
Township Code and its terms shall continue in effect without annual
reenactment until the expiration provided herein. Changes in its terms
become effective on the date specified in any amending ordinance;
provided, however, no changes will become effective which will adversely
affect any financing obligations of the Authority, as hereinafter
set forth, for which the Authority as hereinafter defined has become
obligated prior to the date of the change or violate any of the terms
of the Intergovernmental Cooperation Agreement as hereinafter defined.
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").
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:
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.
The Board of Assessment Appeals of Washington County, Pennsylvania.
The person or persons appointed to collect real estate taxes
imposed pursuant to the taxing powers of the Township.
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.
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[1] or MAA.
Washington County, Pennsylvania.
That geographic area of Cross Creek Township more particularly
described on Exhibit "A"[2] 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:
The area contains vacant, overgrown and unsightly lots of ground.
The area lacks public infrastructure and thus has defective
design or arrangement of buildings, streets or lot layouts.
Much of the area contains economically and socially undesirable
land uses.
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."[3]
The eligible area, as defined by this article, shall be limited
to that described on Exhibit "A."[4] 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:
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"[6] 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.
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.
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.
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)]
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).
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.
The Board of Supervisors.
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."
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 Avella School District.
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.,[9] for the purpose of the levy of real property taxes.
The twelve-month period from January 1 to December 31 annually.
Cross Creek Township.
[1]
Editor's Note: Said Act was repealed by 1996, Dec. 19, P.L.
1158, No. 177.
[2]
Editor's Note: Said exhibit is on file in the Township offices.
[3]
Editor's Note: See 35 P.S. § 1702(a).
[4]
Editor's Note: Said exhibit is on file in the Township offices.
[5]
Editor's Note: Said Act was repealed by 1996, Dec. 19, P.L.
1158, No. 177.
[6]
Editor's Note: Said exhibit is on file in the Township offices.
[7]
Editor's Note: Said exhibit is on file in the Township offices.
[8]
Editor's Note: Said Act was repealed by 1996, Dec. 19, P.L.
1158, No. 177.
[9]
Editor's Note: Said statutory sections were repealed by 2010,
Oct. 27, P.L. 895, No. 93.
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,[1] MAA, School Code, County Code or code.
[1]
Editor's Note: Said Act was repealed by 1996, Dec. 19, P.L.
1158, No. 177.
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.
A.
At the time that a property owner secures a building permit for commencement
of construction, reconstruction or improvement of a property within
the eligible area, the property owner desiring exemption from real
estate tax pursuant to this article shall file a request in writing
for exemption on a single form provided by the Township, substantially
in the form attached hereto and made a part hereof as Exhibit B[1] which is hereby approved by the Township.
[1]
Editor's Note: Said exhibit is on file in the Township offices.
B.
The property owner must certify on the form provided the following
information:
(1)
Name and address of owner.
(2)
Lot and block number of the property to be improved.
(3)
The date the building permit was issued for construction, reconstruction
or improvement.
(4)
The type of construction, reconstruction or improvement for which
exemption is requested.
(5)
The summary of the plan of construction or reconstruction or plan
of improvement.
(6)
The anticipated date of completion.
(7)
The actual costs of construction, reconstruction or improvement.
(8)
Where such activity consists of improvements to bring the property
into compliance with laws, ordinances or regulations governing safety
or health, specific citations must be made to those laws, ordinances
or regulations.
(9)
Such other information as may be necessary to process such application
for exemption.
C.
The application must be submitted by the property owner to the Township
no later than 30 days after the date the building permit was issued.
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, reconstruction or improvement, thereby
limiting the length of the schedule of taxes exempted to one less
year.
D.
A copy of the exemption request shall be forwarded by the Township
to the Board as well as to the school district within 30 days of the
date the exemption request was submitted to the Township.
E.
Upon receipt of the exemption request, the Board shall certify the
following information to the Township within 30 days of receipt of
the exemption request:
F.
When the construction, reconstruction or improvement has been completed,
the property owner shall notify the Township and the Township shall
notify the school district and 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, reconstruction
or improvement, thereby limiting the length of the schedule of taxes
exempted to one less year. The notice of completion shall include
the following information:
(1)
Name and address of owner.
(2)
Lot and block number of property improved.
(3)
The date construction, reconstruction or improvement was completed.
(4)
Any modification to the plan of construction, reconstruction or improvement
as previously submitted.
(5)
The final, adjusted actual costs of construction, reconstruction
or improvement.
G.
The Board shall, after notice in writing and with a prior physical
inspection, assess the property to determine the assessment valuation
attributable to the construction, reconstruction or improvement and
eligible for tax exemption under this article and the school district
resolution.
H.
The Board shall provide, in writing, to the Township and school district
and Tax Collector the following information:
(1)
The tax assessment of the property prior to construction, reconstruction
or improvement.
(2)
The increase to assessed valuation attributed to the construction,
reconstruction or improvement.
(3)
The amount of assessed valuation increase eligible for tax exemption.
(4)
The allocation of the increase in assessed valuation eligible for
tax exemption by the Township and school district.
I.
The Township shall promptly notify the school district and the Tax
Collector with a copy to the property owner, in writing, of the maximum
amount of tax that may be exempted pursuant to this article.
J.
The Tax Collector shall forward the tax bill to the property owner
at the appropriate time for each local taxing authority utilizing
its established tax collection process as set forth in the School
Code and the Local Tax Collection Law, 72 P.S. § 5511.1
et seq. (the "Local Tax Collection Law").
K.
The property owner shall have the obligation to pay the tax bill
as directed within the appropriate time periods as provided in the
Public School Code or Local Tax Collection Law.
L.
After first forwarding the contribution to the Authority for deposit
in the Northwest Washington County Capital Improvement Trust Fund,
the Tax Collector, utilizing its established procedure, shall forward
the appropriate amount due based on the allocation provided by the
Board to each of the local taxing authorities.
M.
The Tax Collector shall arrange for refund of taxes and/or exemption,
as the case may be, based upon the exemption and shall provide evidence
of tax exemption, in writing, to each taxpayer or by way of tax receipts
or other documents.
N.
Should the taxpayer's contribution paid to the Township during any
taxable year not take advantage of the maximum exemption available
from the Township and school district exemptions, the actual amount
of exemption granted to each taxpayer from each local taxing authority
shall be calculated by the Board applying an allocation based upon
the ratio of the participating tax millage of each of the local taxing
authorities for each tax year in which an exemption is claimed.
O.
All remaining taxes, whether from the base assessment of taxes or
on unused amounts of exemption, shall be paid to the Tax Collectors
of the local taxing authorities according to the normal tax collection
process of the School Code and/or the Local Tax Collection Law and
the provisions of any other statute or regulation relating to the
collection of real estate taxes.
P.
In the event of a tax delinquency whereby the delinquent tax is collected
by Washington County, upon receipt of its share of tax, the Township
shall forward to the Authority 100% of the tax derived from the millage
in effect on a year to year basis (currently 7.3 mills) or the appropriate
lesser amount as determined by the Board based upon an assessment
appeal.
Q.
The Authority may, on behalf of the property owners, provide some
or all of the reporting placed upon property owners to the local taxing
authorities and the same may be met by an annual report by the Authority
to the local taxing authorities.
A.
After the initial application for exemption, a property owner need
not reapply for an exemption, unless the identity of the property
owner should change. Such new property owner desiring to maintain
the exemption of tax in succeeding tax years shall notify the school
district and Township, in writing, on or before the 15th day of April,
of each tax year. The notice shall include the following information:
(1)
Name and address of current owner.
(2)
Name and address of prior owners during exemption period.
(3)
Lot and block number of property improved.
(4)
Date that construction, reconstruction or improvement was completed.
(5)
Date of initial approval of exemption. Failure to submit such notice
for a succeeding year's exemption before the 15th day of April of
each tax year may permit the Township to deny the request for exemption
for the tax year, thereby limiting the length of the schedule of taxes
exempted to one less year.
B.
The Authority may, on behalf of the property owners, provide some
or all of the reporting placed upon property owners to the local taxing
authorities and the same may be met by an annual report by the Authority
to the local taxing authorities.
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.
A.
Any person who fails, neglects or refuses to make any exemption request
or fails, neglects or refuses to file any certificate of completion
or evidence of the contribution as required by this article within
the time limits provided may suffer loss of the exemption available
for that taxable year at the sole discretion of the Township. The
loss of such exemption in any one taxable year does not preclude exemption
in any other taxable year except insofar as the loss of such exemption
reduces the maximum period of exemption to one less year.
B.
The municipality acknowledges that the Authority will use the proceeds
from RAP which must be deposited into the Northwest Washington County
Capital Improvement Trust Fund to borrow funds, pay and guarantee
debt service on such borrowing(s) for public infrastructure facilities
projects or services. No penalty shall be exacted by the municipality
which would violate the terms of any Authority loan document, indenture
or security instrument or prejudice the financing of any public infrastructure
facilities projects or services.
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.
A.
If at any time during the period in which this article is in effect
(including the period of exemption after completion of construction,
reconstruction or improvement), all of the Authority public infrastructure
facilities projects or services within the Northwest Washington County
Economic Development District shall be completed, including the payment
of all outstanding debt, nonassessable cost overruns, costs and expenses
and the Northwest Washington County Capital Improvement Trust Fund
is terminated in accordance with the terms of the Intergovernmental
Cooperation Agreement, the Authority shall so notify the municipality
of such completion and the provisions of this article shall become
null and void upon the adoption of an ordinance by the Township terminating
the effect of this article.
B.
The Township, in strict accordance with the Intergovernmental Cooperation
Agreement, may repeal this article and terminate the RAP Program only
after the date of its final withdrawal as a member of the Northwest
Washington County Authority after the completion of the master planning
process.
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.
