[Adopted 1-10-2022]
Unless the context specifically and clearly indicates otherwise,
the meanings of terms and phrases used in this article shall be as
follows:
Local Economic Revitalization Tax Assistance Act of the Commonwealth,
Act No. 1977-76, 72 P.S. § 4722 et seq., as amended and
supplemented.
The City of Sunbury, Northumberland County, Pennsylvania,
acting by and through its City Council or, in appropriated cases,
acting by and through its authorized representatives.
The Commonwealth of Pennsylvania.
The County of Northumberland, Pennsylvania, acting by and
through its Board of County Commissioners, or, in appropriate cases,
acting by and through its authorized representatives.
The area within the City identified in § 151-44 of this article.
Any industrial, commercial or other business property located
in the designated area.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating any industrial,
commercial or other business property owned by an individual, association
or corporation and located in the designated area; "improvements"
does not include any ordinary upkeep or maintenance.
Shall mean and include the City, the county, and the school
district.
Any individual, partnership, company, association, society,
trust, corporation, municipality, municipal authority or other group
or entity.
The Shikellamy School District, Northumberland County, Pennsylvania,
acting by and through its Board of School Directors, or, in appropriate
cases, acting by and through its authorized representatives.
A.
This City does hereby designate the area located within the following
boundaries as a "deteriorated area" within the meaning of the Act,
and one in which the local taxing authorities may grant a tax exemption
pursuant to the provisions of the Act:
(1)
The Central Business, Industrial Park, Neighborhood Business, and Highway Commercial Districts located within the City, as defined by the City of Sunbury Code Chapter 175, Article II, Zoning Districts; Map; Boundaries, § 175-6, Zoning Map, and those portions of other districts within the City which have previously been held by a governmental entity to constitute commercial and/or industrial real property uses, including the former Bimbo Bakery property and grounds located at or about 249 North Eleventh Street, Sunbury, and the former Sunbury Hospital property and grounds located at or about 350 North Eleventh Street, Sunbury.
B.
Any discrepancy between the description of the designated area in this § 151-44 and the area designated for the purposes of LERTA in the LERTA District Ordinance shall be resolved in favor of the LERTA District Ordinance, it being the intent of the local taxing authority to grant exemption to all new construction and improvements to the eligible property within the area designated by the municipality.
A.
There is hereby exempted from all real property taxation of this
local taxing authority that portion of the additional assessment attributable
to the actual costs of new construction upon, or improvements to,
eligible property for which proper application has been made in accordance
with this article, subject to the limitations hereinafter set forth.
B.
The exemption authorized by this article shall be in accordance with
the provisions and limitations hereinafter set forth.
C.
The schedule of the real property taxes to be exempted shall be in
accordance with the following percentage of the assessed valuation
of new construction or improvements to eligible property:
|
Tax Year(s) Following Completion of Construction
|
Exemption Portion of Assessed Valuation
|
|---|---|
|
1st year
|
100%
|
|
2nd year
|
90%
|
|
3rd year
|
75%
|
|
4th year
|
60%
|
|
5th year
|
45%
|
|
6th year
|
30%
|
|
7th year
|
15%
|
D.
A tax exemption granted under this article shall first apply in the
tax year of this local taxing authority immediately following the
tax year in which the eligible new construction or improvements is
or are completed. Nothing in this article is intended to limit or
prohibit, nor shall it be construed as limiting or prohibiting, the
levy of interim real property taxes upon new construction or improvements
prior to completion thereof.
E.
A tax exemption granted under this article shall be upon the property
exempted and shall not terminate upon the sale or exchange of the
property.
F.
Any person who is an owner of eligible property and who desires tax
exemption pursuant to this article with respect to new construction
of improvements on an eligible property shall apply, in writing, for
such exemption on a form to be provided by this local taxing authority
at the address set forth on such form, or if no address is set forth
thereon, at the principal office of this local taxing authority, and
must be received by this local taxing authority within 60 days following
the date of issuance of a building permit for the new construction
or improvements with respect to which exemption is desired or, if
no building permit is required and no other notification of new construction
of improvements is required to be given to the City within 60 days
following commencement of construction.
G.
This local taxing authority shall make available to any person desiring
to apply for a tax exemption in accordance with this article an application
form (the "application") which shall require such person to supply
the following information:
(1)
The name of the owner or owners of the eligible property;
(2)
The location of the eligible property, including the tax parcel identification
number or numbers assigned to such property for real property tax
purposes;
(3)
The type of new construction or improvements to be made on the eligible
property;
(4)
The nature of the improvements to be made to the eligible property;
(5)
The date on which the relevant building permit was issued or will
issue, or, if no building permit is required, the date on which construction
commenced or the estimated date on which it shall commence, as appropriate;
(6)
The cost or estimated cost of the new construction or improvements;
(7)
Such additional information is this local taxing authority may reasonably
require.
H.
The City Administrator or another appropriate official of this local
taxing authority shall forward a copy of such completed application
to the county and school district within 60 days following the date
on which such application is filed with this local taxing authority,
together with a request or authorization to such board or other appropriate
assessment agency that, following completion of the new construction
or improvements in accordance with LERTA and give appropriate notice
to this local taxing authority and the taxpayer.
I.
Appeals from the reassessment of an eligible property and the amounts
eligible for exemption may be taken by the taxpayer or this local
taxing authority as provided by law.
J.
The cost of new construction or improvements to be exempted and the
schedule of taxes exempted at the time of an initial request for tax
exemption made in accordance with the further provisions of the article
shall be applicable to that exemption request, and any subsequent
amendment to this article, if any, shall not apply to applications
filed with this local taxing authority prior to their adoption.
The tax exemption shall be forfeited by the original applicant
and/or any subsequent owner for failure to pay nonexempt real estate
taxes by their due date on the exempt property.
This article shall become effective immediately.
In the event any provision, section, sentence, clause or part
of this article shall be held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence clause
or part of the article, it being the intent of the City that such
remainder shall be and shall remain in full force and effect.
It is declared that enactment of this article and the provisions
hereof are necessary for the protection, benefit and preservation
of the health, safety and welfare of inhabitants of this City.
All ordinances or parts of ordinances and all resolutions or
parts of resolutions that are inconsistent with this article shall
be and the same expressly are repealed.
