[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:
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.
The Board of Property Assessment, Appeals and Review of Allegheny
County, Pennsylvania.
The person or persons appointed to collect real estate taxes
imposed pursuant to the taxing powers of the Town.
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 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.
Allegheny County.
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:
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 Sec. 1702(a) of the Act of May 24, 1945,
P.L. 991, No. 385 known as the "Urban Redevelopment Law".
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.
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.
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.
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.
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).
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.
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.
A city, borough, incorporated town or township (i.e., Town
of McCandless).
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".
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 North Allegheny School District.
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.
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.
The twelve-month period from January 1 to December 31 annually.
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:
(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.
