Town of McCandless, PA
Allegheny County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Ord. 1076, passed 7-20-1992]
(a) 
This article shall be known as the Revenue Allocation Program Ordinance (hereinafter "R.A.P. Ordinance") and the program created hereby shall be known as the R.A.P. Program.
(b) 
The provisions hereof shall become effective immediately upon enactment and advertising in accordance with the provisions of the Town of McCandless (hereinafter "Town") Home Rule Charter (hereinafter "Charter") and its terms shall continue in effect without annual re-enactment until the expiration provided herein. Changes in its terms become effective on the date specified in any amending ordinance; provided, however, no changes shall become effective which will adversely affect any financing obligations of the Town of McCandless, as hereinafter set forth, for which the Town has become obligated prior to the date of the change.
[Ord. 1076, passed 7-20-1992]
This 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. Sec. 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. Sec. 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. Sec. 1551 et seq. (hereinafter "BIDA").
(d) 
The Home Rule Charter and Optional Plans Law, 53 P.S. Sec. 1-101 et seq. (hereinafter "HRCOPL").
(e) 
The Act relating to Inter-Governmental Cooperation, 53 P.S. Sec. 481 et seq.
(f) 
The Public School Code of 1949, 24 P.S. Sec. 1-101 et seq. (hereinafter "School Code").
[Ord. 1076, passed 7-20-1992]
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 Town, after public hearing, hereby finds the following facts:
ASSESSMENT
A payment made involuntarily by a taxpayer whose property is within the Eligible Area to or for the use of the Town in developing or paying for public infrastructure facilities projects or services. Such assessments shall be deemed imposed in conformity and under and subject to the provisions of the TPA, BIDA or MAA.
BOARD
The Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania.
COLLECTOR
The person or persons appointed to collect real estate taxes imposed pursuant to the taxing powers of the Town.
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 or for the use of the Town in developing public infrastructure facilities projects or services. "Contribution" includes, without limitation, grants, gifts and donations as defined in the TPA, BIDA or MAA.
COUNTY
Allegheny County.
(a) 
That geographic area of the Town of McCandless more particularly described on Exhibit "A" attached to this article as approved after prior public hearing by the Town Council which meets the requirements of Sec. 4725 of LERTA. The geographic area designated as the "McCandless Economic Development 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 Sec. 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 R.A.P. 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 any of the following: (1) the BIDA (2) TPA, (3) Municipality Authorities Act, 53 P.S. Sec. 301 et seq. (hereinafter "MAA") or (4) the HRCOPL.
ELIGIBLE PROPERTY
Any industrial, residential, commercial or other business property owned by an individual, association or corporation and located in the designated area on Exhibit "A" known as the McCandless Economic Development 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.
EXEMPTION
The allocation to the Town 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.
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 North Allegheny School District and the Town of McCandless).
MAXIMUM AMOUNT OF EXEMPTION FOR MCCANDLESS ECONOMIC DEVELOPMENT DISTRICT
Pursuant to this article shall be 100% of the millage in effect on a year to year basis (currently 10 mills) as applied to the tax assessment attributable to improvements.
MCCANDLESS ECONOMIC DEVELOPMENT DISTRICT
That portion of the Town of McCandless, Allegheny County also known as the "Eligible Area" and more particularly described on Exhibit "A" attached to this article as established by the Town Council pursuant to TPA, BIDA, MAA, the Charter or the HRCOPL.
MUNICIPAL GOVERNING BODY
A city, borough, incorporated town or township (i.e., Town of McCandless).
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 mean and include all the partners thereof, as applied to unincorporated associations, mean and include all members thereof, as supplied to corporations mean and include all officials or officers thereof. The term "person" used in this article is synonymous with the word "taxpayer" and "property owner".
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.
SCHOOL DISTRICT
The North Allegheny School District.
TAX
Any tax otherwise permitted by law to be imposed by the Town but restricted to subjects of taxation located within the Eligible Area and restricting the receipts of such tax to the financing of economic development, public infrastructure facilities or services.
TAX ASSESSMENT
The value of a parcel of real property within the Town and School District as established by the Board of Property Assessment, Appeals and Review or the Court of Common Pleas pursuant to the provisions of the Second Class County Assessment Law, 72 P.S. Sec. 5452.1 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.
TOWN
The Town of McCandless.
[Ord. 1076, passed 7-20-1992]
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 Inter-Governmental Cooperation, no amendment to this article shall be effective unless consented to by the School District.
[Ord. 1076, passed 7-20-1992]
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 Town 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 Town is conditioned upon the receipt of a 45 mil 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 to the Town to pay the School District special benefit assessment levied pursuant to the TPA, fund debt service, costs and expenses (including planning, financing, acquiring, developing, improving and operating), to sink bonds and to provide reserves for future phases, all related specifically to public infrastructure facilities projects or services within the McCandless Economic Development District undertaken by the Town pursuant to the TPA, BIDA, MAA, the Charter or HRCOPL.
(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 10 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 Second Class County Assessment Law, 72 P.S. Sec. 5452.1 et seq.
[Ord. 1076, passed 7-20-1992]
(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 Town, substantially in the form attached hereto and made a part hereof as Exhibit B which is hereby approved by the Town.
(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 shall be submitted by the property owner to the Town 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 Town 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 Town to the Board as well as to the School District within 30 days of the date the exemption request was submitted to the Town.
(e) 
Upon receipt of the exemption request, the Board shall certify the following information to the Town within 30 days of receipt of the exemption request:
(1) 
The initial assessed valuation of the property before construction, reconstruction or improvement.
(2) 
The taxes due for the current year on the property for the Town and School District before construction, reconstruction or improvement.
(f) 
When the construction, reconstruction or improvement has been completed, the property owner shall notify the Town and the Town 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 Town 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 Town 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 Town and School District.
(i) 
The Town 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. Sec. 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) 
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 taxpayers "contribution", "assessment" and/or "tax" paid to the Town during any taxable year not take advantage of the maximum exemption available from the Town 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 the Tax Claim Bureau of Allegheny County, upon receipt of its share of tax, the Town shall forward 100% of the millage in effect on a year to year basis (currently 10 mills) of the tax collected or the appropriate amount as determined by the Board to the Town.
(q) 
The Town 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 Town to the Local Taxing Authorities.
[Ord. 1076, passed 7-20-1992]
(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 Town 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 Town 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 Town 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 Town to the Local Taxing Authorities.
[Ord. 1076, passed 7-20-1992]
As soon as practical after the adoption of the budgets of the Town and School District and the levy of real estate taxes thereunder, the Local Taxing Authorities shall notify the Town of the property tax millage rates and allocation to be applied to any exemption for the taxable year.
[Ord. 1076, passed 7-20-1992]
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 contribution, assessment or tax 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 Town. 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.
[Ord. 1076, passed 7-20-1992]
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.
[Ord. 1076, passed 7-20-1992]
The provisions of this article and the School District resolution shall become effective on the date identified in Section 343.01(b) 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 Section 343.10, except as set forth in Section 343.12.
[Ord. 1076, passed 7-20-1992]
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 Town's public infrastructure facilities projects or services within the McCandless Economic Development District shall be completed, including the payment of all outstanding debt, nonassessable cost overruns, costs, expenses, and the School District Special Benefit Assessments, accrued and otherwise, the Town shall so notify the School District of such completion and the provisions of this article shall become null and void upon the adoption of an ordinance by the Town terminating the effect of this article.
[Ord. 1076, passed 7-20-1992]
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 Town Council that this article would have been adopted as if such invalid, illegal or unconstitutional provisions had not been included herein.
[Ord. 1076, passed 7-20-1992]
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 such Acts of Assembly, the provisions of such 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.
[Ord. 1076, passed 7-20-1992]
Any resolution or part of any resolution conflicting with the provisions of this article is rescinded insofar as the conflict exists.
[Ord. 1076, passed 7-20-1992]
The Town Manager 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 Town Council. A copy of such rules and regulations currently in force shall be available for public inspection.
[Ord. 1076, passed 7-20-1992]
The President of the Town Council is hereby authorized and directed to enter into such agreements with the School District as are necessary from time to time to effectuate the terms of the R.A.P. Ordinance. Such agreements shall be in a form approved by the Town Solicitor.
[Ord. 1076, passed 7-20-1992]
This article is adopted this 20th day of July, 1992, to become effective according to Section 343.01(b), and shall continue in effect thereafter from year to year pursuant to its terms as approved by the Town Council of the Town of McCandless.