[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 No. 87-1, was repealed 12-22-1987 by Ord.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:
DETERIORATED PROPERTY
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.
IMPROVEMENT
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."
LOCAL GOVERNING BODY
The Falls Township Board of Supervisors.
LOCAL TAXING AUTHORITY
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. 
Exemptions granted under this article shall be as follows:
Year
Exemption
(percent)
1
100%
2
80%
3
60%
4
40%
5
20%
B. 
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. 
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:
(1) 
The date the building permit was issued for said improvements.
(2) 
The type of improvement.
(3) 
The summary of the plan of the improvement.
(4) 
The cost of the improvement.
(5) 
Any or all such additional information required.
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.