[Adopted 5-3-2000 by Ord. No. 698, approved 5-3-2000]
As used in this article, the following words shall have, unless the context clearly indicates otherwise, the meanings given to them in this section.
BOROUGH
The Borough of Darby.
DETERIORATED AREAS
The following area within the Borough of Darby is determined eligible for tax exemption under Act No. 76 of 1977: An area currently zoned Highway Commercial (HC), Central Business District (CBD) or Industrial (IND) as defined in the Official Darby Borough Zoning Map as affixed hereto as Exhibit A,[1] and lying within the following boundaries:
A. 
Main Street from Cobbs Creek Parkway to Concord Road.
B. 
Walnut Street from Front Street to 9th Street on New Walnut Street.
C. 
Quarry Street from 9th Street to Mill Street.
D. 
MacDade Boulevard from 9th Street to Chester Pike to Cedar Avenue.
E. 
Pine Street from 4th Street to Chester Pike.
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation and located in a deteriorating area, as hereinbefore 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, ordinances or regulations. Single-family, owner-occupied residences and duplexes are excepted.
IMPROVEMENT
Any 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.
[1]
Editor's Note: Exhibit A is on file in the office of the Borough Secretary and may be examined there during regular business hours.
A. 
There is hereby exempted from all real property taxation that portion of the additional assessment attributable to the actual costs of improvements to deteriorated property with the length of the schedule of taxes exempted to be for a ten-year period, which shall commence with the effective date of said exemption.
B. 
The exemption from taxes authorized by this article shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
C. 
The exemption from taxes authorized by this article shall only be applicable to those properties upon which all taxes and other municipal charges/fees/levies are current. In the event of delinquency, all exemption from the point of delinquency and into succeeding years shall be forfeited and taxes shall be levied at 100% of assessed valuation. For purposes of this article, delinquency shall be defined as a failure to pay any assessment by the date on which such assessment is required by law to be paid.
The schedule of real estate taxes to be exempted shall be in accordance with the following percentage of improvements to be exempted each year:
Time Period
(years)
Amount Exempted
1
100%
2
100%
3
70%
4
50%
5
40%
6
25%
7
10%
8
0%
After 8
No exemption
A. 
Any person desiring a tax exemption pursuant to this article shall apply to the Department of Licenses and Inspections within 90 days of the date the building permit is issued for construction of the improvement. The application must be in writing on a form provided by the Borough and shall contain the following information:
(1) 
The date the building permit was issued for said improvement;
(2) 
The location of the property to be improved;
(3) 
The nature of the property to be improved;
(4) 
The type of improvement;
(5) 
The summary of the plan of the improvement;
(6) 
The cost of the improvement;
(7) 
Whether the property has been condemned by any governmental body for noncompliance with laws or ordinances; and
(8) 
Such additional information as the Borough may require.
B. 
A copy of the exemption request shall be forwarded to the Mayor or her designee and within 60 days of the date of receipt the Mayor or her designee shall decide whether the exemption shall be granted and shall provide the taxpayer with written notice of her or her designee's decision and the basis for such a decision.
C. 
In all cases where the exemption is granted, the Borough shall forward a copy of the exemption request to the Delaware County Board of Assessment. The Board of Assessment shall (upon completion of the improvements and notification from the Department of Licenses and Inspections that the improvements comply with all of the applicable building codes) assess separately the improvements and calculate the amount of the assessment eligible for tax exemption. The exemption provided herein shall be effective with the next assessment immediately following the date on which the exemption is granted. Appeals from the reassessment and the amount eligible for the exemption may be taken by the taxpayer or the Borough as provided by law.
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 amendment of this article, if any, shall not apply to requests initiated prior to their adoption.