The Township of Manheim is a local taxing authority, authorized
by the Local Economic Revitalization Tax Assistance Act, the Act of
December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722 et seq.,
("LERTA") to provide tax exemption for new construction in deteriorated
areas of economically depressed communities and for improvements to
certain deteriorated industrial, commercial and other business properties.
The Board of Commissioners of Manheim Township ("Board of Commissioners")
held a public hearing on February 8, 2021, for the purpose of determining
the boundaries of deteriorated areas within the Township. The Board
of Commissioners desires to encourage building facade improvement,
new industrial, commercial, and business development, and redevelopment
in these deteriorated areas through the use of tax exemptions and
abatements; and by providing regulations, standards and qualifications
for tax exemption and abatement programs.
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, unless the
context clearly indicates a different meaning:
COUNTY
County of Lancaster, Commonwealth of Pennsylvania.
DETERIORATED AREA
An area meeting the requirements of the Local Economic Revitalization
Tax Assistance Act, 72 P.S. § 4722 et seq.
DETERIORATED PROPERTY
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, ordinance or regulations.
IMPROVEMENT
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 nor shall
repair, construction or reconstruction of a property for residential
use.
LERTA
The Local Economic Revitalization Tax Assistance Act, the
Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722
et seq.
TOWNSHIP
The Township of Manheim, Lancaster County, Pennsylvania.
The Board of Commissioners determines that the lots identified
below and as depicted in the attached map attached hereto as Exhibit
A and incorporated by reference shall be the "Deteriorated
Area," which contains and consists 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 Board
of Commissioners.
Lancaster Tax Account No.
|
Address
|
Size of Eligible Area
|
Record Owner
|
---|
390-03560-0-0000
|
701 Martha Avenue
|
8.41 m/l
|
Stehli Mill LLC
|
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 years set forth
in the exemption schedule unless otherwise forfeited or revoked. The
Board of Commissioners may, from time to time, extend the time for
filing an application for exemption. However, in no event shall any
one extension period exceed five years.
The exemption from the real estate taxes provided for herein shall be forfeited by the taxpayer 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 Township Treasurer shall discontinue the LERTA exemption. The exemption from the real estate taxes provided for herein may also be revoked under §
455-46E of this article pertaining to a change in the use of the property.