[Adopted 12-15-1994 by Ord. No. 94-7]
[1]
Editor's Note: Former Art. VI, Refuse Disposal
Tax, adopted 1-5-1987 by Ord. No. 87-1, was repealed 12-22-1987 by
Ord. No. 87-21.
As used in this article, the following words
and phrases shall have the meanings set forth below:
Any industrial, commercial or other business property owned
by an individual, association or corporation, identified as being
in a deteriorating area as provided by resolution of the Falls Township
Board of Supervisors, or any such property which has been the subject
of an order by Falls Township requiring the unit to be vacated, condemned
or demolished by reason of noncompliance with laws, ordinances or
regulations.
Repair, construction or reconstruction, including alterations
or 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 Falls Township Board of Supervisors.
The Township of Falls, Pennsbury School District and County
of Bucks.
[Amended 10-4-2000 by Ord. No. 2000-9; 12-21-2004 by Ord. No.
2004-16]
A.
The Falls Township Board of Supervisors has designated
properties within the following areas as deteriorated in accordance
with the plan attached as Revised Exhibit A[1]:
(1)
Route 1 corridor and Cabot Boulevard.
(2)
Route 13 corridor.
(3)
USX properties.
(4)
South Pennsylvania Avenue.
(5)
Part of Tax Parcel Number 13-003-009.
[1]
Editor's Note: Revised Exhibit A is on file
in the Township Manager's office.
B.
All commercial, industrial or local business properties
located in these areas, as identified by tax parcel listed with Revised
Exhibit A attached hereto, may be eligible to participate in this
tax exemption program.
The amount to be exempted shall be limited to
the additional assessment valuation attributable to the actual costs
of improvements to deteriorated property.
A.
There shall be placed on the form application for
the building, zoning and alteration permits the following:
[Amended 12-21-2004 by Ord. No. 2004-16]
|
Notice to Taxpayers
| |
|---|---|
|
Under the provisions of Falls Township Ordinance
No. 94-7, as amended by Ord. No. 2004-16, you may be entitled to a
property tax exemption on your contemplated alteration or new construction.
An application for exemption may be secured from the Code Enforcement
Office and must be filed with the Township of Falls at the time a
building permit is secured.
|
B.
At the time a building permit is secured for the construction
of an improvement for which an exemption is requested, the taxpayer
shall apply to the Falls Township Board of Supervisors for the exemption
provided for in this article. Request for the exemption must be in
writing, certified in full as prescribed by the Township of Falls,
setting forth the following information:
A copy of the request for exemption shall be
forwarded to the Bucks County Board of Assessment Office by the Township
of Falls. Upon completion of the improvement or new construction,
the taxpayer shall notify the Township of Falls so that it may have
the Assessor assess the improvements separately for the purpose of
calculating the amount of assessment eligible for tax exemption in
accordance with the limits established in this article. The Township
of Falls will then obtain from the Assessor the amount of the assessment
eligible for exemption and will notify the taxpayer. Appeals from
the reassessment and the amount eligible for the exemption may be
taken by the taxpayer or the Township of Falls as provided by law.
[Amended 10-4-2000 by Ord. No. 2000-9]
Unless otherwise repealed by the Board of Supervisors,
this article shall terminate on December 31, 2010. Nothing contained
herein shall act to prohibit the Falls Township Board of Supervisors
from enacting a similar ordinance or extending this one. Any property
tax exemptions granted under the provisions of this article shall
be permitted to continue according to the exemption schedule even
if this article expires or is repealed.
