Township of Forks, PA Article VII Exemption for Real Estate Tax Millage Increases

[Adopted 3-6-2008 by Ord. No. 309]

§ 180-67 Real property categories eligible for exemption.

The following categories of real property located in the Township of Forks are hereby exempted from further real estate tax millage increases:

A. Real property in which the open space property interests have been acquired by a local government unit in accordance with 32 P.S. § 5001 et seq.;

B. Real property that is subject to an easement acquired in accordance with the Act of June 30, 1981 (P.L. 128, No. 43), known as the "Agricultural Area Security Law," 3 P.S. § 901 et seq.; and

C. Real property from which the transferable development rights (TDRs) have been transferred and retired by a local government unit without their development potential having occurred on other lands.

§ 180-68 Approval and qualification required

A. This exemption from further real estate tax millage increases shall apply only if the County of Northampton and the Easton Area School District both approve the exemption, by ordinance in the case of the County of Northampton and by resolution in the case of Easton Area School District.

B. This exemption from further millage increases as provided herein shall be authorized only for real property in the Township of Forks qualifying for such exemption under the provisions of Section 2(b)(i) of Article VIII of the Constitution of Pennsylvania.

§ 180-69 Applicability; prior and subsequent acquisitions.

This millage freeze shall apply to all eligible real property in Forks Township, whether the real property met the criteria of this article prior to or subsequent to the date of the ordinances and resolution imposing the millage freeze. For prior acquisitions, the date on which the millage rate shall be frozen is the date that the last of the required ordinances or resolution of the three taxing districts becomes effective. For subsequent acquisitions, the date on which the millage rate shall be frozen is the date the local government unit completes the acquisition.

§ 180-70 Notice to county.

The Board of Supervisors of the Township of Forks shall give prompt written notice to the County of Northampton of the exact amount of the millage, the date it was frozen, and each parcel to which the freeze applies.