[Adopted 7-12-2016 by Ord. No. 535]
Unless the context specifically and clearly indicates otherwise, the meaning of terms and phrases used in this article shall be as follows:
ACT or LERTA
The Local Economic Revitalization Tax Assistance Act of the Commonwealth, Act No. 1977-76, as amended and supplemented.[1]
BOROUGH
The Borough of Danville, Montour County, Pennsylvania, acting by and through its Borough Council or, in appropriated cases, acting by and through its authorized representatives.
COMMONWEALTH
The Commonwealth of Pennsylvania.
COUNTY
The County of Montour, Pennsylvania, acting by and through its Board of County Commissioners, or, in appropriate cases, acting by and through its authorized representatives.
DESIGNATED AREA
The area within the Borough identified in § 225-64 of this article.
ELIGIBLE PROPERTY
Any industrial, commercial or other business property located in the designated area.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating any industrial, commercial or other business property owned by an individual, association or corporation and located in the designated area. "Improvements" does not include any ordinary upkeep or maintenance.
LOCAL TAXING AUTHORITY
Shall mean and include the Borough, the county and the school district.
PERSON
Any individual, partnership, company, association, society, trust, corporation, municipality, municipality authority or other group or entity.
SCHOOL DISTRICT
The Danville School District, Montour County, Pennsylvania, acting by and through its Board of School Directors, or, in appropriate cases, acting by and through its authorized representatives.
[1]
Editor's Note: See 72 P.S. § 4722 et seq.
A. 
This Borough does hereby designate the area located within the following boundaries as a "deteriorated area" within the meaning of the Act, and one in which the local taxing authorities may grant a tax exemption pursuant to the provisions of the Act: The following areas located west of the Mahoning Creek: The Highway Commercial District and the Public/Semipublic District (as defined by the Danville Borough Zoning Map, Ordinance No. 5142013, adopted September 10, 2013).
[Amended 5-9-2023 by Ord. No. 576]
B. 
Any discrepancy between the description of the designated area in this § 225-64 and the area designated for the purposes of LERTA in the LERTA District Ordinance shall be resolved in favor of the LERTA District Ordinance, it being the intent of the local taxing authority to grant exemption to all new construction and improvements to the eligible property within the area designated by the municipality.
A. 
There is hereby exempted from all real property taxation of this local taxing authority that portion of the additional assessment attributable to the actual costs of new construction upon, or improvements to, eligible property for which proper application has been made in accordance with this article, subject to the limitations hereinafter set forth.
B. 
The exemption authorized by this article shall be in accordance with the provisions and limitations hereinafter set forth.
C. 
The schedule of the real property taxes to be exempted shall be in accordance with the following percentage of the assessed valuation of new construction or improvements to eligible property:
Tax Year(s) Following Completion of Construction
Exempt Portion of Assessed Valuation
1st year
100%
2nd year
90%
3rd year
75%
4th year
60%
5th year
45%
6th year
30%
7th year
15%
D. 
A tax exemption granted under this article shall first apply in the tax year of this local taxing authority immediately following the tax year in which the eligible new construction or improvements is or are completed. Nothing in this article is intended to limit or prohibit, nor shall it be construed as limiting or prohibiting, the levy of interim real property taxes upon new construction or improvements prior to completion thereof.
E. 
A tax exemption granted under this article shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
F. 
Any person who is an owner of eligible property and who desires tax exemption pursuant to this article with respect to new construction or improvements on an eligible property shall apply in writing for such exemption on a form to be provided by this local taxing authority at the address set forth on such form, or if no address is set forth thereon, at the principal office of this local taxing authority, and must be received by this local taxing authority within 60 days following the date of issuance of a building permit for the new construction or improvements with respect to which exemption is desired or, if no building permit is required and no other notification of new construction or improvements is required to be given to the Borough, within 60 days following commencement of construction.
G. 
This local taxing body shall make available to any person desiring to apply for a tax exemption in accordance with this article an application form (the "application"), which shall require such person to supply the following information:
(1) 
The name of the owner or owners of the eligible property;
(2) 
The location of the eligible property, including the tax parcel identification number or numbers assigned to such property for real property tax purposes;
(3) 
The type of new construction or improvements to be made on the eligible property;
(4) 
The nature of the improvements to be made to the eligible property;
(5) 
The date on which the relevant building permit was issued or, if no building permit is required, the date on which construction commenced or the estimated date on which it shall commence, as appropriate;
(6) 
The cost or estimated cost of the new construction or improvements;
(7) 
Such additional information as this local taxing authority may reasonably require.
H. 
The Borough Manager or another appropriate official of this local taxing authority shall forward a copy of such completed application to the county and school district within 60 days following the date on which such application is filed with this local taxing authority, together with a request or authorization to such board or other appropriate assessment agency that, following completion of the new construction or improvements in accordance with LERTA, the application be approved, and give appropriate notice to this local taxing authority and the taxpayer.
I. 
Appeals from the reassessment of an eligible property and the amounts eligible for exemption may be taken by the taxpayer or this local taxing authority as provided by law.
J. 
The cost of new construction or improvements to be exempted and the schedule of taxes exempted at the time of an initial request for tax exemption made in accordance with the further provisions of this article shall be applicable to that exemption request, and any subsequent amendment to this article, if any, shall not apply to applications filed with this local taxing authority prior to their adoption.
The tax exemption shall be forfeited by the original applicant and/or any subsequent owner for failure to pay nonexempt real estate taxes by their due date on the exempt property.
This article shall become effective immediately.
In the event any provision, section, sentence, clause or part of this article shall be held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence clause or part of the article, it being the intent of the Borough that such remainder shall be and shall remain in full force and effect.
It is declared that enactment of the article and the provisions hereof are necessary for the protection, benefit and preservation of the health, safety and welfare of inhabitants of this Borough.