For the purposes of the interpretation and administration
of this article, the following definitions shall apply:
BOROUGH
The Borough of Churchill, a political subdivision of the
Commonwealth of Pennsylvania, with principal offices at 2300 William
Penn Highway, Pittsburgh, Pennsylvania 15235.
DETERIORATED PROPERTY
A residential dwelling unit located within the geographical
boundaries of the Borough of Churchill on the basis of one or more
of the following standards:
A.
The residential dwelling unit has been the subject
of an order by a government agency requiring the property to be vacated,
condemned, or demolished by reason of noncompliance with laws, ordinances,
or regulations.
B.
The residential dwelling unit, by reason of
age, obsolescence, inadequate or outmoded design or physical deterioration
has become an economic and/or social liability.
C.
The residential dwelling unit is substandard
or unsanitary for healthful and safe living purposes.
D.
The residential dwelling unit is overcrowded,
poorly spaced or is lacking light, space and air as to be conducive
to wholesome living.
E.
The residential dwelling unit is faultily arranged,
covers the land to an excessive extent, or shows a deleterious use
of the land, or exhibits any combination of the above which is detrimental
to health, safety or welfare.
F.
The residential dwelling unit is more than 20
years old.
DWELLING UNIT
A single-family residential building intended for occupancy as separate living quarters by a family as defined in §
304-8 of the Churchill Borough Codified Book of Ordinances, containing a kitchen and cooking equipment, for the exclusive use of the occupants. "Dwelling unit" shall not include any unit owned or occupied by persons receiving a subsidy or portion of their rent or mortgage payment under a federally subsidized program, including but not limited to the Housing and Community Development Act of 1974, as amended, the U.S. Housing Act of 1937, as amended, and the Housing Act of 1959, as amended.
IMPROVEMENT
Repair, construction, or reconstruction, including alterations
and additions, having the effect of rehabilitating a structure so
that it becomes habitable or attains higher standards of housing safety,
health, or amenity, or is brought into compliance with laws, ordinances
or regulations governing housing standards. Ordinary upkeep and maintenance
shall not be deemed an improvement.
In cooperation with the Woodland Hills School
District, in consideration of its desire to rejuvenate and enhance
economic growth in the Borough, its desire to foster improvements
to single-family residential buildings, and to provide impetus to
other investment and improvement, the Borough has determined that
it is in the best interests of the community that the tax exemption
herein provided should be available through the Borough.
Any person desiring tax exemption pursuant to
this article shall notify the Manager of the Borough in writing on
a form prescribed by the Borough submitted at the time such person
secures a permit for the construction of the improvement. Applications
for temporary exemption not submitted to the Borough within 30 days
after the issuance of a building permit (Act 42) will not be eligible for tax exemption hereunder. The
application for exemption must set forth the following information:
A. The identity of the unimproved residential property
that is to be improved by reference to the adjoining street, road,
or highway and the block and lot or tax parcel number of the property
as designated by the Board of Property Assessment of the County of
Allegheny.
B. The identity of the current owner of record, or person
or entity having an equitable interest in the unimproved property,
and any person or entity having a financial interest in either the
unimproved residential property or the planned improvement.
C. The date the building permit was issued for the planned
improvement and the date that the occupancy permit was issued for
the improvement.
D. A summary of the plan of improvement.
E. An estimate of the cost of the planned improvements.
F. Such other and additional information as the Borough
may require to determine eligibility for exemption.
If the application meets the requirements of
this article and upon approval of the application by the Council of
the Borough of Churchill, a copy of the application shall be forwarded
to the Board of Property Assessment of Allegheny County and the applicant
shall be notified of such action. Upon completion of the construction
of the improvement, the applicant must promptly notify the Board of
Property Assessment of Allegheny County so that an inspection of the
improvement may be made. When the Board of Property Assessments has
completed its inspection, such agency shall assess separately the
improvement and the land, shall calculate the amounts of the assessment
eligible for tax exemption in accordance with the limits of this article
and shall notify the applicant and the Borough of the same.
The exemption from taxes authorized by this
article for Act 42 abatements shall be upon the property exempted
and shall not be terminated upon the sale, conveyance, bequest or
other alienation of such property.
Any exemption made permissible under this article
shall not be applied to any commercial and/or industrial property.
Except as otherwise provided herein, the provisions
of this article shall continue in full force and effect through and
including December 31, 2009. Prior to such date, this article may
be repealed by Ordinance of the Borough of Churchill . Unless earlier
terminated by the Borough, the terms of this article shall automatically
expire and be deemed repealed effective January 1, 2010. The expiration
or earlier repeal of this article shall not affect any completed application
for exemption received by the Borough before the effective date of
expiration or repeal, as to which terms of this article shall continue
to apply.