As used in this article, the following words and phrases shall have the meanings set forth below:
The value of a parcel of real property as established by the Office or the Court of Common Pleas of Allegheny County pursuant to the provisions of the Second Class County Assessment Law, 72 P.S. § 5452.1 or such other applicable law or ordinance, for the purpose of the assessment and levy of real property taxes. The term "assessed valuation" shall not include the value of the parcel of real property upon which a building is located.
The City of Pittsburgh.
Space is used for a commercial residential use if it is suitable for and is generally to be used by the occupants for personal residence purposes and is not occupied by the owner (or a relative of the owner). Examples of space used for a commercial residential use include (but are not limited to) apartment buildings and hotels.
The erection of a building or buildings on previously unoccupied land, or upon land on which a building or buildings have been demolished or razed for the purpose of erecting a new building or buildings consisting of industrial, commercial (including commercial residential use) or other business units designated to bring about higher standards of safety, health, economic use, or sociological growth or amenity.
That portion of a building which in a qualified conversion to commercial residential use is converted to commercial residential use, measured by floor area between ground level and the roof, together with any area of the property or a property in close proximity to be used for parking by residents or guests only and not by the public.
The County of Allegheny.
Those specific geographic areas within the City of Pittsburgh described in § 475-23 hereof, which have been determined to be physically impaired on the basis of one or more standards, including, but not limited to, the following:
The buildings, by reason of age, obsolescence, inadequate or outmoded design or physical deterioration, have become economic or social liabilities.
The buildings are substandard, unsanitary, unhealthy or unsafe.
The buildings are overcrowded, poorly spaced or so lacking in light, space and air as to be unwholesome.
The buildings are faultily arranged, cover the land to an excessive extent, show a deleterious use of land, or exhibit any combination of the above which is detrimental to health, safety or welfare.
A significant percentage of buildings are more than 20 years of age.
A substantial amount of unimproved, overgrown and unsightly vacant land exists which has remained so for a period of five years or more, indicating a growing or total lack of utilization of land for economically desirable purposes.
A disproportionate number of properties are in a state of tax delinquency.
The area is an impoverished area as certified by the Department of Community Affairs (now the Department of Community and Economic Development) under criteria set forth in the Act of November 29, 1967, P.L. 636, No. 282, known as the "Neighborhood Assistance Act"[1] or is a blighted area under criteria set forth in the Act of May 24, 1945, P.L. 991, No. 385 known as the "Urban Redevelopment Law."[2]
Any industrial, commercial or other business property owned by a property owner or taxpayer and located in a deteriorated area, as herein provided, or any such property which has been the subject of any order by a government agency requiring the unit to be vacated, condemned or demolished by reason of noncompliance with laws, ordinances or regulations.
Those deteriorated areas within the City of Pittsburgh which City Council, after public hearing, has determined to be physically impaired on the basis of one or more standards set forth in the definition of "deteriorated area" above and additionally containing a high percentage of poorly spaced, large, at least 20 years old, underutilized buildings with a design no longer conducive to the original commercial, industrial or other business use.
The area begins at the intersection of Ft. Pitt Boulevard and Stanwix Street and continues northward on Stanwix Street to the Boulevard of the Allies. The boundary line then continues eastward on the Boulevard of the Allies until it meets Wood Street where the line continues northward to Fourth Avenue. The boundary line then continues westward until it meets the eastern boundary of Block 1-H, Lot 135. The boundary line then goes south, west, and north around Block 1-H, Lot 135 and then continues westward on Fourth Avenue until it meets the eastern boundary of Block 1-H, Lot 30. The boundary line then goes north, west, and south around Block 1-H, Lot 30 and then continues westward on Fourth Avenue until Stanwix Street where the line continues northward to Forbes Avenue where it goes eastward on Forbes Avenue until it meets the western boundary of 1-D-115 where it goes northwesterly until Liberty Avenue. The boundary line then continues northeasterly on Liberty Avenue until it meets Sixth Street where the line continues northward to the northern border of Block 8-S, Lot 62 where the boundary line goes eastward to Barkers Way. The line continues northward on Barkers Way until Fort Duquesne Boulevard where it continues eastward until Garrison Way. The boundary then follows Garrison Way southward to French Street and continues east on French Street to Tenth Street. The boundary then follows Tenth Street southward to Liberty Avenue. The boundary goes past Liberty Avenue to William Penn Place and continues southwesterly along William Penn Place until Seventh Avenue. The boundary then follows Seventh Avenue northwesterly until Smithfield Street where it follows Smithfield Street southward to the northern border of Block 2-A-179 where it travels east to Montour Way. The boundary then follows Montour Way southward to Strawberry Street where it goes northwesterly to Coffey Way. The boundary continues southward along Coffey Way until it meets Sixth Avenue. The line continues northward on Sixth Avenue until it meets Liberty Avenue where it continues westward to its intersection with Sixth Street. The boundary then moves eastward along the northern border of Blocks 1-D-179, 188, 243, 245, 246, 247, 250, and 251. The boundary then moves southward along the eastern border of 1-D-251 until it meets Fifth Avenue where it goes eastward until Book Way. The boundary then follows Book Way southward to Forbes Avenue where it continues eastward to Smithfield Street. The boundary then goes southward to Fourth Avenue where it continues eastward until Ross Street where it continues southward to First Avenue. The boundary then follows First Avenue west until its intersection with Cherry Way. Finally, the boundary then follows Cherry Way south to Fort Pitt Boulevard where it follows Fort Pitt Boulevard westward to its intersection at Stanwix Street. Excluded from the area constituting the Downtown District shall be that property described as lot and block number 9-N-131. The Downtown District comprises in part the areas formerly designated as "First Side" and the "Cultural District."
The nonliability for the payment of additional real property taxes to the County resulting from increased assessed valuation attributable to the actual cost of new construction or construction, reconstruction or improvements made to deteriorated property within a deteriorated underutilized transition area within a deteriorated area.
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. The conversion of deteriorated property to commercial residential use shall qualify as an improvement for purposes of this article.
The County, the city or the school district.
The construction of property located in a deteriorated, underutilized transition area for commercial residential use, provided that at least 50% of the total building area measured by floor area between the ground level and the roof, together with any area of the property or a property in close proximity to be used for parking by residents or guests only, and not by the public, is used for commercial residential use.
The area begins at the Allegheny River and Sixteenth Street. The boundary line then continues northward on Chestnut Street (Sixteenth Street) to PA Route 28. The boundary line then continues in a northeasterly fashion approximately 370 feet past Heinz Street. The boundary line then continues southward in a straight line to the Allegheny River, where it continues westward along the Allegheny River until Sixteenth Street.
The Office of Property Assessments of Allegheny County, Pennsylvania, or such successor entity responsible by law or by ordinance for determining the valuation of real estate for the assessment and levy of real estate taxes in Allegheny County.
The improvement of a building carried out during a single continuous period of time according to a common plan.
Any natural person, partnership, unincorporated association, or corporation, nonprofit or otherwise. Whenever used in any provision of this article, the word "property owner" as applied to partnerships shall mean and include all members thereof and as applied to corporations shall mean and include all officials or officers thereof. The term "property owner" used in this article is synonymous with "taxpayer."
Improvements having the effect of converting all or a portion of property located in a deteriorated underutilized transition area to commercial residential use so that it becomes habitable; provided that at least 50% of the total building area, measured by floor area at ground level and above, is so converted. Neither construction nor ordinary upkeep and maintenance shall be deemed to be an improvement which qualifies as a qualified conversion to commercial residential use.
The rebuilding of a building or buildings previously erected for the purpose of changing the economic use or amenity of such structure or to obtain higher standards of safety or health.
The School District of the City of Pittsburgh.
The area begins at Penn Avenue and Eleventh Street and continues north on Eleventh Street to the Allegheny River. The boundary line continues along the river to Thirty-First Street and goes south to Liberty Avenue. The boundary line then continues east for a block to Thirty-Second Street until it meets Sassafras Way. The boundary then follows Sassafras Way south until it meets Twenty-Eighth Street. The area then continues westward on Twenty-Eighth Street to Liberty Avenue where it continues in a westward fashion until Sixteenth Street. The boundary follows Sixteenth Street north for one block until it meets Penn Avenue where it continues westward on Penn Avenue to Fourteenth Street. It then goes north for one block to Smallman Street and then goes west for one block on Smallman Street until it meets Thirteenth Street. The boundary line then continues southward on Thirteenth Street until it meets Penn Avenue. Finally, the boundary line continues in a southwesterly fashion along Penn Avenue until it intersects Eleventh Street.
All Allegheny County taxes, charges, fees, rents or claims due and unpaid by the owner of the deteriorated property or with respect to the deteriorated property as of the time of the application for an exemption or at any time thereafter during the term of the exemption. The term includes all penalties, additions, interest, attorneys' fees and costs due on such delinquent taxes, charges, rents or claims.
The twelve-month period from January 1 to December 31 annually.
The Treasurer of Allegheny County.
The area begins at Fifth Avenue and Diamond Street and continues east on Fifth Avenue to Chatham Street where it travels northward to Colwell Street. The boundary line then follows Colwell Street eastward to Kirkpatrick Street where the boundary then goes southward to Interstate 376. The boundary follows Interstate 376 westward until Municipal Court Way where it then continues northward toward First Avenue. The boundary line then follows First Avenue westward to Try Way. The boundary line continues north along Try Way until Second Avenue where it continues to Crosstown Boulevard. The boundary line follows the Crosstown Boulevard until it meets Diamond Way. The boundary line then continues along Diamond Way to its intersection at Fifth Avenue.