[Ord. 255, 4/29/1986, § 1]
1.
This Part shall be known as the "Local Economic Revitalization Tax
Assistance Ordinance."
2.
The provisions hereof shall become effective on January 1, 1986,
and its terms shall continue in effect without annual reenactment
until the expiration provided herein. Changes in the terms of this
Part shall become effective on the date specified in any amending
ordinance.
[Ord. 255, 4/29/1986, § 2; as amended by Ord. 615,
2/7/2007, § 2]
This Part is enacted pursuant to the authority granted by the
following statutes:
A.
The Local Economic Revitalization Tax Assistance Act, 72 P.S. § 4722
et seq., as amended, (hereinafter "LERTA").
B.
The Transportation Partnership Act, 53 P.S. § 1621 et seq.,
as amended (hereinafter "TPA").
C.
The General Local Government Code, 53 Pa.C.S.A. § 101 et
seq., as amended (the "General Government Code").
D.
The Municipality Authorities Act, 53 Pa.C.S.A., Chapter 56, as amended
(the "Municipality Authorities Act").
E.
The Second Class Township Code, 53 P.S. § 65101 et seq.,
as amended (the "Second Class Township Code").
F.
The Urban Redevelopment Law, 35 P.S. § 1701 et seq., as
amended (the "Urban Redevelopment Law").
G.
The Neighborhood Improvement District Act, 73 P.S. § 831
et seq., as amended (the "NID Act").
H.
The Neighborhood Assistance Act, 62 P.S. § 2081 et seq.,
as amended (the "Neighborhood Assistance Act").
[Ord. 255, 4/29/1986, § 3; as amended by Ord. 347,
1/9/1991, § 3; by Ord. 615, 2/7/2007, § 3; and
by Ord. 656, 4/9/2015]
The words and phrases used in this Part shall have the meanings
set forth in LERTA, except as expressly amended by this Part. The
following words and phrases when used in this Part shall have the
meaning ascribed to them in this section, unless the context clearly
indicates a different meaning:
The method of equitably pro-rating the amount of tax exemption
allowable to a taxpayer among the School District and Township under
this Part and that authorized under the resolution of the Moon Area
School District granting similar exemption. This allocation shall
be determined by a comparison of the real estate tax millage of each
of the two taxing authorities for each tax year in which an exemption
is claimed and a "contribution" made by taxpayer to the MTA, "assessment"
made by the Township of Moon or MTA, and/or tax levied by the Township
or MTA. The ratio of township real estate taxes levied to school district
real estate taxes levied shall be multiplied by the "contribution,"
"assessment" and "tax" made to determine the respective amounts of
exemption for the taxpayer from each taxing body.
A payment made involuntarily by a taxpayer whose property
is within the deteriorated area to or for the use of the MTA in developing
transportation facilities projects. Said assessments shall be deemed
imposed in conformity and under and subject to either the provisions
of the Transportation Partnership Act, 53 P.S. § 1621 et
seq., or the Business Improvement District Act, 53 P.S. § 1551
et seq.
The Board of Property Assessment, Appeals and Review of Allegheny
County, Pennsylvania.
The person or persons appointed or elected to collect real
estate taxes imposed pursuant to the taxing powers of the Township
of Moon.
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, 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 deteriorated area to or for the use of the MTA in developing
transportation facilities projects. "Contribution" shall include grants,
gifts and donations as defined in the Transportation Partnership Act.
[Amended by Ord. 662, 8/3/2016; and by Ord.
No. 686, 6/26/2019]
That geographic area of the Township particularly described
within the white line boundaries on Exhibit 24-3-A attached to this
Part and more specifically described within the bold red line boundaries
on the Tax Parcel Maps attached to this Part as Exhibits 24-3-A1,
24-3-A2, 24-3-A3 and 24-3-A4, which five exhibits are made a portion
of this Part and incorporated herein as the description of the expanded
Thorn Run Transportation District, as approved by the Board of Supervisors
of the Township after prior public hearing. The expanded District
defined above now includes Marketplace Boulevard area properties that
are listed by Tax Parcel number on Exhibit B attached hereto as well
as those properties that were added to the District with the enactment
of Ordinance No. 662 of the Township of Moon on August 3, 2016. The
property shown within the white line boundaries on Exhibit 24-3-A
and more specifically described within the bold red line boundaries
on Exhibits 24-3-A1, 24-3-A2, 24-3-A3 and 24-3-A4 is designated as
the "deteriorated area," after having taken into account and considered
the following criteria in accordance with the LERTA (72 P.S. § 4725):
Vacant, overgrown, unsightly lots of ground;
A disproportionate number of tax delinquent properties;
Unsafe, unsanitary and/or overcrowded buildings;
Excessive land coverage;
Defective design or arrangement of buildings, streets or lot
layouts;
Economically and socially undesirable land uses;
The criteria set forth in the Urban Redevelopment Law for the
determination of "blighted areas" (35 P.S. § 1712.1); and
The criteria set forth in the Neighborhood Assistance Act for
the determination of "impoverished areas" (62 P.S. § 2081
et seq., now repealed).
The "deteriorated area" as defined by this Part shall be limited
to that described within the white line boundaries of Exhibit 24-3-A
and more specifically described within the bold red line boundaries
on Exhibits 24-3-A1, 24-3-A2, 24-3-A3 and 24-3-A4 and shall not be
amended by either the Township or the School District without the
adoption of a separate ordinance or resolution. Application of the
terms and conditions of this tax assistance program shall be limited
to the deteriorated area defined by this Part. Properties located
in the "deteriorated area" shall be considered "benefited properties"
within the meaning of the General Government Code and the NID Act.
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in the "deteriorated
area" as defined by this Part or 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.
[Amended by Ord. 662, 8/3/2016; and by Ord. No. 686, 6/26/2019]
As similar in meaning to the use of the term in the "Local
Economic Revitalization Tax Assistance Act."
Repair, construction or reconstruction, including 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 Township of Moon and the Moon Area School District).
The maximum amount of exemption for the transportation development
district pursuant to this Part shall be calculated on an annual basis
and shall include the total amount of money necessary for payment
to the Moon Transportation Authority for the purpose of planning,
financing (including debt service, costs and expenses), acquiring,
developing, improving and operating a certain transportation facility
project known as the "Thorn Run Road Interchange" or other transportation
facility projects undertaken within the transportation development
district subsequent to the effective date of this Part (i.e., January
1, 1986).
A municipal corporation formed and incorporated by the Township
of Moon pursuant to the provisions of the Municipality Authorities
Act, 53 Pa.C.S.A. §§ 5601 — 5623, as amended,
for the purpose of funding and development of transportation facility
projects intended to enhance the economic and commercial life of the
citizens of Moon Township. Such authority shall also be considered
established pursuant to the provisions of the following acts of the
General Assembly:
A city, borough, incorporated town or township (i.e., Township
of Moon).
Any natural person, partnership, unincorporated association,
or corporation, nonprofit or otherwise. Whenever used in any provision
of this Part, 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 applied
to corporations shall mean and include all officials or officers thereof.
The term "person" used in this Part 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 Moon Area School District.
Any tax otherwise permitted by law to be imposed by the Township
of Moon or MTA but restricted to subjects of taxation located within
the deteriorated area and restricting the receipts of such tax to
the financing of a transportation facility or service.
The value of a parcel of real property within the Township
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. § 5452.1
for the purpose of the levy of real property taxes.
The twelve-month period from January 1 to December 31 annually.
The Township of Moon.
That portion of the Township defined as the "deteriorated
area" by this Part, as established by the Board of Supervisors of
the Township pursuant to any one of the following acts of the General
Assembly:
[Amended by Ord. 662, 8/3/2016; and by Ord. No. 686, 6/26/2019]
[Ord. 255, 4/29/1986, § 4]
The terms and conditions of this Part and the implementation
of any real property tax exemption granted hereunder are contingent
upon the adoption of a similar resolution by the Moon Area School
District. Pursuant to the Act relating to Intergovernmental Cooperation,
no amendment to this Part shall be effective unless consented to by
a resolution of the Moon Area School District.
[Ord. 255, 4/29/1986, § 5]
Any property owner, whose real property is located within the
deteriorated 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 Part.
The exemption of real property taxes by the Township is conditioned
upon the receipt of a similar exemption from the School District upon
such improvements 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 Part and the companion resolution of the School
District shall be limited to the total sums necessary for payment
to the MTA to fund debt service, costs and expenses (including planning,
financing, acquiring, developing, improving and operating), related
specifically to a transportation facilities project known as the "Thorn
Run Road Interchange" or other transportation facility projects undertaken
within the transportation development district subsequent to the effective
date of this Part (i.e., January 1, 1986).
B.
The maximum amount of the exemption for each taxpayer from all real
estate taxes whether levied by the School District or Township shall
be limited to the total amount of any "contribution," "assessment"
or "tax" made by the taxpayer to the MTA for use of or funding and
development of transportation facilities projects within the transportation
development district pursuant to either the Transportation Partnership
Act and/or Business Improvement District Act.
C.
The maximum amount of the exemption for each taxpayer from real estate
taxes whether levied by the School District or Township shall be limited
to the tax due to both local taxing authorities upon additional tax
assessment valuation attributable to the actual cost of construction,
reconstruction or improvement made to the deteriorated property.
D.
The maximum amount of the exemption for each taxpayer shall be determined
in each tax year, after the levy of real estate taxes for such tax
year by both taxing bodies.
E.
The exemption from real estate taxes shall be limited to a period
of 10 years. No exemption granted under this Part shall continue past
the 10th tax year following the issuance of the initial building permit.
F.
The exemption from real estate taxes authorized by this Part shall
be upon the property exempted and shall not terminate upon the sale
or exchange of the property.
G.
The exemption granted by the School District and Township shall be allocated between the two taxing bodies based upon the comparison of tax millage for each tax year of the exemption period. (See § 24-303, definition of "allocation.")
H.
Appeals from the amount of increased tax assessment valuation attributable
to the actual cost of construction, reconstruction or improvement
made to the deteriorated property may be taken by the taxpayer or
the local taxing authorities as provided by the Second Class County
Assessment Law, 72 P.S. § 5452.1 et seq.
I.
Nothing herein shall preclude a taxpayer or the local taxing authorities
from appealing the assessment valuation of the deteriorated property
or any increases in assessed value not attributable to construction,
reconstruction or improvement as provided in the Second Class County
Assessment Law, 72 P.S. § 542.1 et seq.
[Ord. 255, 4/29/1986, § 6]
1.
At the time that a property owner secures a building permit for commencement
of construction, reconstruction or improvement of a property within
the deteriorated area, the owner desiring exemption from real estate
tax pursuant to this Part shall file a request in writing for exemption
on a form provided by the School District and Township.
2.
The property owner must certify on the form provided the following
information:
A.
Name and address of owner.
B.
Lot and block number of property to be improved.
C.
The initial assessed valuation of the property before construction,
reconstruction or improvement.
D.
The current year taxes on the property for both the Township and
School District before construction, reconstruction or improvement.
E.
The date the building permit was issued for construction, reconstruction
or improvement.
F.
The type of construction, reconstruction or improvement for which
exemption is requested.
G.
The summary of the plan of construction or reconstruction or plan
of improvement.
H.
The anticipated date of completion.
I.
The actual costs of construction, reconstruction or improvement.
J.
Where such activity consists of improvements to bring the property
into compliance with laws, ordinances or regulations governing safety
or health, specific citation must be made to those laws, ordinances
or regulations.
K.
The anticipated increase in assessed valuation of the property after
construction, reconstruction or improvement.
L.
The anticipated "contribution" by the taxpayer or "assessments" to
the taxpayer or "tax" allocated to the property and to be paid by
the taxpayer to the Moon Transportation Authority.
M.
The anticipated schedule of such "contributions," "assessments" or
"taxes" to be paid to the Moon Transportation Authority.
N.
Such other information as may be necessary to process such application
for exemption.
3.
A copy of the exemption request shall be forwarded by the property
owner to the Board of Property Assessment, Appeals and Review as well
as the Township and School District within 30 days of the date the
building permit was issued. Failure to submit such exemption request
within 30 days may permit the Township to deny any exemption claimed
pursuant to this Part 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.
4.
When the construction, reconstruction or improvement has been completed,
the property owner shall notify the School District, Township and
Board of Property Assessment and Appeals in writing. Such notice must
occur within 30 days of completion. Failure to submit notice of completion
within 30 days may permit the School District or 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:
A.
Name and address of owner.
B.
Lot and block number of property improved.
C.
The date construction, reconstruction or improvement was completed.
D.
Any modification to the plan of construction, reconstruction or improvement
as previously submitted.
E.
The final, adjusted actual costs of construction, reconstruction
or improvement.
5.
The Board of Property Assessment, Appeals and Review 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 Part and the resolution of the School District.
6.
The Board shall provide the Township and School District in writing
the following information:
7.
Appeals from the reassessment and the amount eligible for exemption
may be taken by the taxpayer or local taxing authorities as provided
by the Second Class County Assessment Law, 72 P.S. § 5452.1
et seq.
8.
After the Board notifies the School District and Township of the amount of assessment valuation eligible for exemption, the School District and Township shall determine the maximum amount of the tax exemption available to the property owner from each local taxing authority by translating the assessed valuation eligible for exemption to tax liability for both local taxing authorities and allocating the same among the School District and Township by the method described in § 24-303 (definition of "allocation") of this Part and of the School District resolution.
9.
The School District and Township shall each promptly notify the property
owner in writing of the maximum amount of tax that may be exempted
pursuant to this Part and the School District resolution.
10.
The property owner shall have the obligation to provide in writing to the School District and Township evidence of "contributions," "assessments" or "taxes" paid to the MTA during this taxable year so as to justify the claimed exemption of real estate taxes. Such evidence must be submitted within 30 days after notice to the property owner of the amount of exemption available pursuant to Subsection 9. Failure to provide such evidence of "contribution," "assessment" or "tax" paid may permit the School District or Township to deny the request for exemption for the taxable year in question, thereby limiting the length of the schedule of taxes exempt to one less year.
11.
The Township and School District shall each notify their respective
tax collector and the taxpayer of the amount of tax exempted in each
taxable year for the subject property as a result of the "contributions"
made or "assessment or tax" paid to the MTA. The tax collector shall
arrange for refund of taxes and/or exemption as the case may be and
shall provide evidence of tax exemption in writing to each taxpayer
by way of tax receipts or other documents.
12.
Should the taxpayers' "contribution," "assessment" and/or "tax" paid to MTA during any taxable year not take advantage of the maximum exemption available from both Township and School District exemptions, the actual amount of exemption granted to each taxpayer from each taxing body shall be calculated by allocation as described in § 24-303 (definition of "allocation") based upon the ratio of the tax millages of each of the two taxing bodies for each tax year in which an exemption is claimed.
13.
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 taxing municipalities according to the normal tax collection
process (i.e., the Local Tax Collection Law, 72 P.S. § 5511.1
et seq.; the Second Class Township Code, 53 P.S. § 65101
et seq.) and the provisions of any other statute or regulations relating
to the collection of real estate taxes.
[Ord. 255, 4/29/1986, § 7]
1.
Any property owner desiring an exemption of tax in any succeeding
tax year after initial qualification of the deteriorated property
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:
A.
Name and address of current owner.
B.
Name and address of prior owners during exemption period.
C.
Lot and block number of property improved.
D.
Date that construction, reconstruction or improvement was completed.
E.
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 School
District or Township to deny the request for exemption for that tax
year, thereby limiting the length of the schedule of taxes exempted
to one less year.
|
2.
The School District and Township shall each promptly notify the property
owner in writing of the maximum amount of tax that may be exempted
pursuant to this Part and the School District resolution.
3.
The property owner shall have the obligation to provide in writing to the School District and Township evidence of "contributions," "assessments" or "taxes" paid to the MTA during the taxable year in question so as to claim exemption of real estate taxes. Such evidence must be submitted within 30 days after notice to the property owner of the amount of exemption available pursuant to Subsection 2. Failure to provide such evidence of "contribution," "assessment" or "tax" paid may permit the School District or Township to deny the request for exemption for the taxable year in question, thereby limiting the length of the schedule of taxes exempt to one less year.
4.
The Township and School District shall each notify their respective
tax collector and the taxpayer of the amount of tax exempted in each
taxable year for the subject property as a result of the "contributions"
made or "assessment or tax" paid to the MTA. The tax collector shall
arrange for refund of taxes and/or exemption as the case may be and
shall provide evidence of tax exemption in writing to each taxpayer
by way of tax receipts or other documents.
5.
Should the taxpayers' "contribution," "assessment" and/or "tax" paid to MTA during any taxable year not take advantage of the maximum exemption available from both Township and School District exemptions, the actual amount of exemption granted to each taxpayer from each taxing body shall be calculated by allocation as described in § 24-303 (definition of "allocation") based upon the ratio of the tax millages of each of the two taxing bodies for each tax year in which an exemption is claimed.
6.
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 taxing municipalities according to the normal tax collection
process (i.e., the Local Tax Collection Law, 72 P.S. § 5511.1
et seq.; the Second Class Township Code, 53 P.S. § 65101
et seq.) and the provisions of any other statute or regulation relating
to the collection of real estate taxes.
[Ord. 255, 4/29/1986, § 8]
The School District and Township shall notify the MTA in writing
whenever any property becomes eligible for exemption, stating the
tax year that the property first became eligible and the amount of
assessment valuation increase eligible for tax exemption as established
by the Board of Property Assessment, Appeals and Review. As soon as
practical after the adoption of the budget of the Township and School
District and the levy of real estate taxes thereunder, the local taxing
bodies shall notify the MTA of the property tax millage rates and
allocation to be applied to any exemption for the taxable year.
[Ord. 255, 4/29/1986, § 9]
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
Part within the time limits provided may suffer loss of the exemption
available for that taxable year at the sole discretion of the School
District or 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.
[Ord. 255, 4/29/1986, § 10]
The length of the schedule of taxes exempted shall not exceed
10 taxable years from completion of the construction, reconstruction
or improvement.
[Ord. 255, 4/29/1986, § 11; as amended by Ord.
615, 2/7/2007, § 5; by Ord. 662, 8/3/2016; and by Ord. No. 686, 6/26/2019]
1.
The provisions of this Part and the School District Resolution shall become effective on the date identified in § 24-301, Subsection 2, of this Part, and, as to any additional areas designated by any amendment to Ord. 255 or this Part, upon the effective date of said amendment, and shall impact upon all properties within any deteriorated areas so designated for which building permits are issued after the relevant effective date; provided, however, nothing in this subsection shall effect the validity of any exemption or term thereof issued prior to the effective date of any amendment to Ord. 255 or this Part. This Part, as amended, shall remain in effect for a period of 50 years from April 29, 1986, and shall apply to any building permits for construction, reconstruction or improvement issued at anytime during that fifty-year period.
Pursuant to § 24-305, Subsection 1E, and § 24-310 of this Part, as amended, any schedule of taxes exempted shall not exceed 10 years commencing in the tax year immediately following the year in which the eligible new construction, reconstruction or improvement is completed. For purposes of this section, eligible new construction, reconstruction or improvement shall be deemed completed upon the issuance of an occupancy permit for the same.
The final expiration date of this Part shall be April 29, 2036;
provided, however, that in the event a building permit for eligible
construction, reconstruction or improvement is issued prior to said
date, the subject property shall be eligible for exemption in accordance
with this Part.
This Part shall remain in effect only so long as the Township's
Revenue Allocation Program funds are being used for transportation
infrastructure projects approved by the Township for completion by
the MTA.
2.
If at any time during the period in which this Part is in effect
(including the period of exemption after completion of construction,
reconstruction or improvement), all transportation facility projects
of the MTA shall be completed, including the payment of all outstanding
debt service, costs and expenses, the MTA shall so notify the School
District and Township of such completion and the provisions of this
Part shall become null and void upon the adoption of an ordinance
by the Township terminating the effect of this Part.
[Ord. 255, 4/29/1986, § 12]
The provisions of this Part 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 Part. It is hereby declared to be the intention of the Board
of Supervisors that this Part would have been adopted as if such invalid,
illegal or unconstitutional provisions had not been included herein.
[Ord. 255, 4/29/1986, § 13]
This Part 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 Part 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
Part as fully as though incorporated, set forth, and made a part of
this Part.
[Ord. 255, 4/29/1986, § 14]
Any ordinance or resolution or part of any ordinance or resolution
conflicting with the provisions of this Part is rescinded insofar
as the conflict exists.
[Ord. 255, 4/29/1986, § 15]
The Township is hereby empowered to prescribe, adopt, promulgate
and enforce rules and regulations related to any matter pertaining
to the administration and enforcement of this Part. No rule or regulation
of any kind shall be enforceable unless it has been approved by ordinance
or resolution of the Board of Supervisors. A copy of such rules and
regulations currently in force shall be available for public inspection.
