[Adopted 5-14-1998 by Ord. No. 919; readopted 5-8-2008 by Ord. No.
984]
As used in this article, the following words and phrases shall
have the meanings set forth below:
The Tax Assessment Office of Washington County.
The Council of Charleroi Borough, Washington County, Pennsylvania.
Those areas within Charleroi Borough, the boundaries of which
have been fixed by the Charleroi Borough Council to include all areas
in Census Tract 7831 (more specifically identified on the attached
map[1]), plus any other business or industrial use approved by
the Council in any other zoning district, in which improvements to
deteriorated property are eligible for tax exemption.
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in an economic
investment area, or any such property which has been the subject of
an order by a government agency requiring the unit to be vacated,
condemned or demolished by reason of noncompliance with laws, ordinances
or regulations.
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 Borough of Charleroi, the County of Washington, the school
districts or any other governmental entity having the authority to
levy real property taxes within Washington County.
[1]
Editor's Note: Said map is on file in the Borough offices.
A.
The amount to be exempted shall be limited to that portion of the
additional assessment attributable to the actual cost of improvements.
B.
The exemption shall be limited to that improvement for which an exemption
has been requested in the manner set forth below, and for which a
separate assessment has been made by the assessment agency.
C.
In any case, after the effective date of this article, where deteriorated
property is damaged, destroyed or demolished, by any cause or for
any reason, and the assessed valuation of the property affected has
been reduced as a result of the said damage, destruction or demolition,
the exemption from real property taxation authorized by this article
shall be limited to that portion of new assessment attributable to
the actual cost of improvements or construction that is in excess
of the original assessment that existed prior to damage, destruction
or demolition of the property.
A.
The schedule of real property taxes to be exempted shall be in accordance
with the below portion of improvements to be exempted each year:
|
Length
|
Portion
| |
|---|---|---|
|
First year
|
100%
| |
|
Second year
|
100%
| |
|
Third year
|
100%
| |
|
Fourth year
|
100%
| |
|
Fifth year
|
100%
|
|
After the fifth year, the exemption shall terminate.
|
B.
The exemption from taxes granted under this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
C.
Upon completion of the improvement, the taxpayer shall notify the
local taxing authority and the assessment agency. The assessment agency
shall then assess separately the improvement for the purpose of calculating
the amount of assessment eligible for tax exemption in accordance
with the limits established by this article and shall notify the taxpayer
and the local taxing authorities of the reassessment and amounts of
the assessment eligible for exemption. The Treasurer is authorized
to make refunds, if applicable, only after the assessment agency has
notified the Treasurer of its separate assessment upon the improvement
for which an exemption is requested.
D.
The cost of improvements to be exempted and the schedule of taxes
exempted existing at the time of the initial request for tax exemption
shall be applicable to that exemption request, and subsequent amendments
to this article, if any, shall not apply to requests initiated prior
to the adoption of such amendments.
E.
Appeals from the reassessment and from the amount found to be eligible
for the exemption may be taken by the local taxing authorities or
by the taxpayer as provided by law.
No amendment to this article shall be effective unless consented
to by resolution or ordinance of each local taxing authority which
has consented to be bound by the terms of this article.
A.
Unless sooner repealed and/or extended by the Council of the Borough
of Charleroi, Washington County, this article shall automatically
expire and terminate 10 years following the effective date hereof;
provided, however, that any taxpayer who has received or applied for
the exemption granted by this article prior to the expiration date
herein provided shall, if said exemption is granted, be entitled to
the full exemption authorized herein.
B.
Nothing contained herein shall act to prohibit the Council from extending
and/or reenacting a similar ordinance and/or amending the provisions
of this article.
