[Adopted 9-14-2020 by Ord. No. 3-2020]
The following words and phrases when used in this article shall
have the following meanings:
Any industrial, commercial or other business property owned
by an individual, association, or corporation, and located in a deteriorating
area, as hereinafter provided, 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.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a deteriorated
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.
The Council determines that the areas shown on the map attached
as Exhibit A[1] shall be the areas which contain and consist of deteriorated
properties which are eligible for tax exemption under this article.
Additional eligible areas may be included from time to time by ordinance
of the Council.
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter.
A.Â
The amount to be exempted from real estate taxes shall be limited
to that portion of the additional assessment attributable to the actual
cost of new construction or improvements to deteriorated property
in accordance with the exemption schedule established by this article.
B.Â
The exemption from real estate taxes shall be limited to that improvement
for which an exemption has been requested in the manner set forth
in this article and for which a separate assessment has been made
by the Board of Assessment of Appeals.
A.Â
The schedule of real estate taxes to be exempted shall be in accordance
with the below portion of improvements to be exempted each year:
|
Length
(Year)
|
Portion
(Percent)
|
|---|---|
|
First
|
100%
|
|
Second
|
90%
|
|
Third
|
80%
|
|
Fourth
|
70%
|
|
Fifth
|
60%
|
|
Sixth
|
50%
|
|
Seventh
|
40%
|
|
Eighth
|
30%
|
|
Ninth
|
20%
|
|
Tenth
|
10%
|
B.Â
If an eligible property is granted a tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other properties.
C.Â
The exemption from taxes granted under this article shall be upon
the property and shall not terminate upon the sale or exchange of
the property.
A.Â
Any person desiring tax exemption under this article shall notify
the Manager and Treasurer of the Borough, as well as the Business
Manager of the Spring Grove Area School District in writing on a form
provided to the applicant at the time he secures a building permit
for new construction or an improvement. A copy of the exemption request
shall be forwarded to the York County Assessment Office. The York
County Assessor shall, upon notice by the applicant and after completion
of the new construction or improvement, assess separately the new
construction or improvement and calculate the amount of the assessment
eligible for tax exemption in accordance with the limits established
by this article and shall notify the taxpayer, the Borough and the
school district(s) of the reassessment and the amount of the assessment
eligible for the exemption. Appeals from the reassessment and the
amount eligible for the exemption may be taken by the taxpayer or
the local taxing authority as provided by law.
B.Â
The cost of the new construction or improvements to be exempted and
the schedule of taxes exempted existing at the time of the initial
request for tax exemption shall be applicable to that exemption request,
and subsequent amendments to this article, if any, shall not apply
to the adoption of any such amendment.
An application for exemption may be made at any time within
three years from the effective date of this article. All qualified
applications under this article are eligible for the entire ten-year
exemption schedule.
The Borough 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.
The exemption from real estate taxes provided for herein shall
be forfeited by the applicant and/or any subsequent owner of the real
estate for the failure to pay any nonexempt real estate taxes by the
last day of the time period to pay such taxes in the penalty period.
Upon receipt of the notice of nonpayment of nonexempt real estate
taxes, the Borough Treasurer shall discontinue the LERTA exemption.
Any ordinance, or part thereof, which conflicts with the provisions
of this article are hereby repealed.
The provisions of this article are severable, and if any of
its sections, clauses, or sentences shall be held illegal, invalid,
or unconstitutional, such provisions shall not affect or impair any
of the remaining sections, clauses or sentences.
