[Adopted 6-20-1988 by Ord. No. 88-9]
The terms listed below as used in this article shall be defined
as follows:
That deteriorated commercial property within Millcreek Township
determined by the Millcreek Township Supervisors following a public
hearing, to be eligible for tax exemption under LERTA and which lands
are described as follows:
The Thomas E. Bundy Industrial Park: the lands comprising the
Thomas E. Bundy Industrial Park, for the purposes of this article,
shall consist of the Thomas E. Bundy Industrial Park and those lands
zoned Industrial Park Districts by Millcreek Township Ordinances No.
83-8 and No. 83-11.
Beginning at a point in the south right-of-way line of the Norfolk
and Southern Railroad, said point is the intersection of the south
right-of-way line of the Norfolk and Southern Railroad and the extension
of the east right-of-way line of Yoder Drive; thence in a southerly
direction along the extension of the east line of Yoder Drive to a
point in the north line of West 23rd Street extended; thence in a
westerly direction along the extension of the north line of West 23rd
Street to a point in the east line of Asbury Road; thence in a northerly
direction along the east line of Asbury Road to a point in the south
right-of-way line of Norfolk and Southern Railroad; thence in an easterly
direction along the southern right-of-way line to the point of beginning.[1]
Any industrial, commercial, or other business property, including
vacant land owned by an individual, association or corporation, and
located in a deteriorating area, hereinafter provided, 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, ordinance or regulations.
The repair, construction or reconstruction, including alterations
and additions or new construction; having the effect of rehabilitating
a deteriorated commercial property so that it 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.
[1]
Editor's Note: Original Section 1D, defining "uniform maximum
cost-commercial," which immediately followed this subsection, was
repealed 7-11-1988 by Ord. No. 88-11.
There is hereby exempted from all property taxation the assessed
valuation of improvements to deteriorated commercial property as described
above.
A.
The exemption from real property taxes shall be limited to the portion
of the additional assessment attributable to the actual cost of improvements
to the deteriorated commercial property.
[Amended 7-11-1988 by Ord. No. 88-11]
B.
In all cases the exemption from taxes shall be limited to that portion
of the additional assessment attributable to the improvement or new
construction, as the case may be, and for which a separate assessment
has been made by the County Bureau of Assessment and for which an
exemption has been separately requested.
C.
In any case, after the effective date of this article, where deteriorated
commercial 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 such damage, destruction or demolition,
the exemption from real property taxation authorized by this article
shall be limited to that portion of the new assessment attributable
to the actual costs of improvements or construction that is in excess
of the original assessment that existed prior to damage, destruction
or demolition of the property.
D.
No tax exemption shall be granted if:
The schedule for real estate taxes to be exempted shall be as
follows:
A.
Deteriorated commercial property: for the first five years during
which the improvement becomes assessable, 100% of the eligible assessment
shall be exempted.
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.
C.
If an eligible property is granted tax exemption pursuant to this
article, the improvement shall not, during the exemption period, be
considered as a factor in assessing other property.
The procedure for obtaining exemption shall be as follows:
A.
Any person desiring tax exemption pursuant to this article shall
apply to Millcreek Township at the time a building permit issued by
Millcreek Township for construction of the improvement or new construction,
as the case may be. The application must be in writing upon forms
specified by Millcreek Township setting forth the following:
(1)
The date the building permit was issued for such improvement; projected
completion date of improvement;
(2)
The location of the property to be improved;
(3)
The nature of the property to be improved;
(4)
The type of improvements;
(5)
The summary of the plan of improvements;
(6)
The cost of the improvements;
(7)
Whether the property has been condemned by a governmental body for
noncompliance to law or ordinances;
(8)
Whether the property has been inspected and verified by the Building
Inspector and such additional information as Millcreek Township may
require;
(9)
There shall be on the form application for a building permit for
lands described in this article the following notice:
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"Notice to Taxpayer" by Chapter 129, Article II, Local Economic Revitalization Tax Assistance, you may be entitled to exemption from tax on your contemplated improvement or new construction, as the case may be, by reassessment. An application for exemption may be secured from the Code Enforcement Officer and must be filed at the time the building permit is issued.
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B.
A copy of the LERTA application, including any application forms
required by the County of Erie and the Millcreek Township School District,
shall be forwarded to the County Bureau of Assessment by the Millcreek
Township Code Enforcement Officer with copies to Millcreek Township
School District. Each of the three local taxing authorities (Millcreek
Township, Millcreek Township School District and Erie County) shall
be responsible for determining whether to grant a LERTA exemption
on behalf of its respective taxing body under the LERTA ordinances
established by each of the three local taxing authorities, although
calculation of the amount of assessment eligible for tax exemption
would be by the Erie County Bureau of Assessment. The Millcreek Township
Supervisors shall determine whether the LERTA exemption shall be granted
on behalf of Millcreek Township, and the Erie County Board of Assessment
shall assess separately the improvement and calculate the amounts
of the assessment eligible for tax exemption in accordance with this
article and notify the taxpayer and Millcreek Township of the reassessment
and the amounts eligible for exemption (and shall otherwise perform
its duties as herein provided for construction or improvements to
commercial properties). If granted, the exemption shall commence in
the tax year immediately following the year in which the building
permit is issued. The Township Treasurer shall keep a separate list
of all properties eligible for LERTA exemption; and upon receipt of
all assessment for each property from the Bureau, the Treasurer shall
see to it that such exempted property is credited with its proper
exemption as against the county assessment figure.
[Amended 7-11-1998 by Ord. No. 88-11]
C.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by Millcreek Township or by the taxpayer as provided
by law.
D.
The Millcreek Township Supervisors may establish regulations providing
for guidelines and procedures to implement this article; or in the
absence of said regulations, may adopt regulations presently in place
by the County of Erie under the county LERTA ordinance.
