[Adopted 11-25-2018 by Ord. No. 3-2018]
The following words and phrases when used in this article shall have the following meaning:
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.
VACANT, UNDERUTILIZED, AND PROPERTY IN NEED OF STRUCTURAL IMPROVEMENTS
An entire property or portion thereof of developable lands, with or without improvements, that would otherwise qualify as substantially developed land, but which contains land, buildings, and/or structures that are currently underutilized and may potentially be developed, recycled, or converted into industrial development.
The Board of Supervisors determines that the area shown on the map attached as Exhibit A[1] shall be the area, which contains and consists of a vacant, underutilized, and in need of structural improvements property, which is eligible for tax exemption under this article. Additional eligible areas may be included from time to time by ordinance of the Board of Supervisors.
[1]
Editor's Note: Said exhibit is on file in the Township offices.
A. 
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 vacant, underutilized, and property in need of structural improvements in accordance with the exemption schedule established by this article.
B. 
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. 
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
First
100%
Second
90%
Third
80%
Fourth
70%
Fifth
60%
Sixth
50%
Seventh
40%
Eighth
30%
Ninth
20%
Tenth
10%
B. 
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. 
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. 
Any person desiring tax exemption under this article shall notify the Manager and Treasurer of the Township, as well as the Business Manager of South Western Area School District in writing 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 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 Township 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. 
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 amendment 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 Township 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 Township Treasurer shall discontinue the LERTA exemption.