[Ord. No. 296, 6/28/2016]
As used in this Part, the following terms shall have the meanings indicated:
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation, and located in the LERTA area, including, without limitation, any such property 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.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions and including new construction, having the effect of rehabilitating a deteriorated property and one of the following:
(a) 
It attains higher standards of safety, health, economic use or amenity; or
(b) 
It is brought into compliance with laws, ordinances or regulations governing such standards.
[Ord. No. 296, 6/28/2016]
This Part relates to all deteriorated property in the LERTA area, defined above and as delineated and set forth on Exhibit A.[1]
[1]
Editor's Note: Exhibit A is on file in the Township offices.
[Ord. No. 296, 6/28/2016]
(a) 
There is hereby exempted from all real property taxation assessed by the Township of Amity the assessed valuation of an improvement to deteriorated property.
(b) 
The exemption authorized by Subsection (a) of this section shall be in the amounts and in accordance with the provisions and limitations herein provided.
[Ord. No. 296, 6/28/2016]
(a) 
The exemption from real estate property taxes assessed by the Township of Amity shall be that portion of the additional assessment attributable to the actual cost of the improvement to deteriorated property. The date of improvement shall be the date of issuance of the building permit, improvement record or other required notification of construction.
(b) 
After the effective date of this chapter, where deteriorated property is damaged, destroyed or demolished, by any cause or for any reason, and the assessed valuation of the property affected has been reduced as a result of said damage, destruction or demolition, the exemption from real property taxation authorized by this chapter shall be limited to that portion of new assessment attributable to the actual cost of improvement that is in excess of the original assessment that existed prior to damage, destruction or demolition of the property.
[Ord. No. 296, 6/28/2016]
(a) 
The schedule of real estate taxes to be exempted for improvement to deteriorated property shall be in accordance with the below portion of improvement to be exempted each year:
Length
Portion
1st year
100%
2nd year
90%
3rd year
80%
4th year
70%
5th year
60%
6th year
50%
7th year
40%
8th year
30%
9th year
20%
10th year
10%
After the tenth year, the exemption shall terminate.
(b) 
The exemption from taxes granted under this chapter shall be upon the property and shall not terminate upon the sale or exchange of the property.
(c) 
The exemption from taxes hereunder shall be forfeited by the applicant and/or any subsequent owner of the real estate for failure to pay nonexempt real estate taxes by their due date, i.e., the last date upon which taxes may be paid without penalty. Upon receipt of notice of nonpayment of nonexempt real estate taxes, the Township shall discontinue the exemption provided for hereunder.
[Ord. No. 296, 6/28/2016]
(a) 
An application for exemption may be secured from Amity Township, 2004 Weavertown Road, Douglassville, Pennsylvania 19518, and must be filed with the Township at the time a building or alteration permit is secured or, if no building or alteration permit is required, then at the time that construction commences.
(b) 
At the time a building or alteration permit is secured for the construction of an improvement for which an exemption is requested, or at the time construction commences if no permit is required, the taxpayer shall apply to the Township for the exemption provided for in this chapter. The request for the exemption must be in writing, certified in full, setting forth the following information:
(1) 
The date the building permit or alteration permit was issued for said improvements.
(2) 
The location of the property to be improved.
(3) 
The nature of the property to be improved.
(4) 
The type of improvement.
(5) 
The summary of the plan of the improvement.
(6) 
The cost of the improvement incurred by the owner.
(7) 
Any and all additional information the Township may require.
(c) 
A copy of the application for exemption shall be forwarded to the Berks County Board of Assessment Appeals (the "Berks County Tax Assessor") by the Township. Upon completion of the improvements, the taxpayer shall notify the Township and the Berks County Tax Assessor, so that the Berks County Tax Assessor can assess the improvements separately for the purpose of calculating the amount of assessment eligible for tax exemption in accordance with the limits established in this chapter. The Township will then obtain from the Berks County Tax Assessor the amount of the assessment eligible for exemption and will notify the taxpayer. Appeals from the assessments and the amount eligible for the exemption may be taken by the taxpayer or the Township as provided by law. However, after the initial assessment, the applicant waives the right to appeal the assessment for the term of the program or exemption.
(d) 
The Township may, by ordinance adopted from time to time, extend the time for filing an application for exemption. However, in no event shall any one extension period exceed three years.
[Ord. No. 296, 6/28/2016]
This chapter shall be effective on the date approved by the Board of Supervisors of Amity Township and shall remain in effect until modified or repealed by the Board of Supervisors. In the event this chapter is repealed or modified, properties currently enrolled and exempted hereby shall remain exempted pursuant to the original application and exemption.
[Ord. No. 296, 6/28/2016]
This chapter shall automatically terminate in 20 years following the effective date hereof; provided, however, that any taxpayer who has received or applied for the exemption granted by this chapter prior to the expiration date herein provided shall, if said exemption is granted, be entitled to the full exemption authorized herein.
[Ord. No. 296, 6/28/2016]
The provisions of this chapter are not severable; and if any section, sentence, clause, part or provision hereof shall be held to be illegal, invalid or unconstitutional by any court of competent jurisdiction, such decision of the court shall invalidate the entire chapter. It is hereby declared to be the intent of the Township Board of Supervisors of the Township of Amity, Berks County, Pennsylvania, that this chapter would not have been enacted but for the inclusion of the section, sentence, clause, part or provision found to be illegal, invalid or unconstitutional.