[Adopted 4-20-1998 by Ord.
No. 829]
As used in this article, the following words and phrases shall have
the meanings set forth below:
The Board of Property Assessment, Appeals and Review of Allegheny
County, Pennsylvania.
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 or other business use designated to obtain higher standards
of safety, health, economic use or amenity.
The County of Allegheny.
Any industrial, commercial or other business property owned by an
individual, association or corporation and located in a deteriorating 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.
That geographic area more specifically described in Exhibit A, which
the Council, after public hearing, has determined to be physically impaired
on the basis of one or more standards, including, but not limited to, the
following:
[1]
The area contains vacant, overgrown, unsightly lots of ground.
The area contains a disproportionate number of tax delinquent properties.
The area contains unsafe, unsanitary and overcrowded buildings.
The area contains excessive land coverage.
The area contains defective design or arrangement of buildings, streets
or lot layouts.
The area contains economically and socially undesirable land uses.
The area has been previously determined to be 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]
The area has been previously determined to be an impoverished area under
criteria set forth in the Act of November 29, 1967, P.L. 636, No. 282, known
as the "Neighborhood Assistance Act."[3]
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.
See definition of "local taxing authority."
Mount Oliver Borough.
Any natural person, partnership, unincorporated association or corporation,
nonprofit or otherwise. Whenever used in any provision of this article, the
word "person," as applied to partnership, shall mean and include all members
thereof, as applied to corporations shall mean and include all officials or
officers thereof. The term "person" used in this article is synonymous with
the terms "taxpayer" and "property owner."
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.
Pittsburgh.
The value of a parcel of real property as established by the Board
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, for
the purpose of the levy of real property taxes.
The twelve-month period from January 1 to December 31 annually.
The Council of the Borough of Mount Oliver does hereby determine as
a fact that the geographic area of the Mount Oliver Borough, more particularly
described on Exhibit A attached to this article,[1] constitutes a deteriorating area.
[1]
Editor's Note: Exhibit A is on file in the Borough offices and may
be examined there during regular business hours.
Any property owner whose real property is located within the deteriorating
area set in Exhibit A and who makes improvements to such real property may
apply for and receive from the Borough of Mount Oliver an exemption from Borough
real property taxes due to the increased or additional assessment valuation
attributable to the improvements made in the amounts and in accordance with
the provisions and limitations set forth in this article. The exemption from
Borough real estate taxes shall be specifically limited to the additional
assessment valuation attributable to the actual costs of improvements to property
within the deteriorating area and may be taken by the taxpayer or the local
taxing authorities as provided by the Second Class County Assessment Law,
72 P.S. § 5452.1 et seq. Nothing herein shall preclude a taxpayer
or the local taxing authorities from appealing the assessment valuation of
the deteriorated property or any increases in assessed value not attributable
to construction, reconstruction or improvement as provided in the Second Class
County Assessment Law, 72 P.S. § 5452.1 et seq.
The tax exemption from Borough real estate taxes granted for improvements
to real property within the deteriorating area described in Exhibit A shall
be in accordance with the following conditions and schedule:
A.
The tax exemption shall be limited to a period of three
years. The three-year exemption period will commence with the year in which
the assessed valuation attributable to the improvements is first imposed by
the Board, whether such assessed valuation is based upon the completed improvements
or constitutes a partial assessment upon the improvement prior to completion.
B.
The maximum amount of the tax exemption of the assessment
attributable to the actual cost of new construction, reconstruction or improvements
to real property within the deteriorating area described in Exhibit A shall
be limited to $500,000.
A.
At the time that a property owner secures a building
permit for commencement of construction, reconstruction or improvement of
a property within the deteriorating area, the owner desiring exemption from
real estate tax pursuant to this article shall file a request in writing for
exemption on a form provided by the Borough of Mount Oliver and approved by
the Board.
B.
The property owner must certify on the form provided
the following information:
(1)
Name and address of the owner.
(2)
Lot and block number of the property to be improved.
(3)
The initial assessed valuation of the property before
construction, reconstruction or improvement.
(4)
The current year taxes on the property for the county,
the Borough and school district before construction, reconstruction or improvement.
(5)
The date the building permit was issued for construction,
reconstruction or improvement.
(6)
The type of construction, reconstruction or improvement
for which exemption is requested.
(7)
The summary of the plan of construction or reconstruction
or plan of improvement.
(8)
The anticipated date of completion.
(9)
The actual costs of construction, reconstruction or improvement.
(10)
Where such activity consists of improvements to bring
the property into compliance with laws, ordinances or regulations governing
safety or health, specific citation must be made to those laws, ordinances
or regulations.
(11)
The anticipated increase in assessed valuation of the
property after construction, reconstruction or improvement.
(12)
Such other information as may be necessary to process
such application for exemption.
C.
A copy of the exemption request shall be forwarded by
the property owner to the Board as well as the Borough and school district
within 30 days of the date the building permit is issued or otherwise as provided
in this article. Failure to submit such exemption request within 30 days or
as otherwise provided in this article may permit the Borough to deny any exemption
claimed pursuant to this article for the initial tax year after completion
of construction, reconstruction or improvement, thereby limiting the length
of the schedule of taxes exempted to one less year.
D.
When the construction, reconstruction or improvement
has been completed, the property owner shall notify the Borough and the Board
in writing. Such notice must occur within 30 days of completion. Failure to
submit notice of completion within 30 days may permit the Borough of Mount
Oliver to deny such request for exemption for the initial tax year after completion
of construction, reconstruction or improvement, thereby limiting the length
of the schedule of taxes exempted to one less year. The notice of completion
shall include the following information:
(1)
Name and address of the owner.
(2)
Lot and block number of the property improved.
(3)
The date construction, reconstruction or improvement
was completed.
(4)
Any modification to the plan of construction, reconstruction
or improvement as previously submitted.
(5)
The final, adjusted actual costs of construction, reconstruction
or improvement.
E.
The Board shall, after notice in writing and with a prior
physical inspection, assess the property to determine the assessment valuation
attributable to the construction, reconstruction or improvement and eligible
for tax exemption under this article and under any other applicable ordinance
of any other taxing body.
F.
The Board shall provide the county, the Borough and the
taxpayer, in writing, the following information:
G.
Appeals from the valuation and the amount eligible for
exemption may be taken by the taxpayer or local taxing authorities as provided
by the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq.
The exemption from taxes authorized by this article shall be upon the
property exempted and shall not terminate upon the sale, exchange or other
alienation of such property unless otherwise provided.
The provisions of this article shall be severable except for the provisions concerning exemption set forth in §§ 223-69 and 223-70 hereof. If any other provisions of this article shall be held to be illegal, invalid or unconstitutional by final decision of a court of competent jurisdiction, the remaining provisions of the Ordinance shall remain in full force and effect.
The terms and conditions of this article and the implementation of any
real property tax exemption granted hereunder are contingent upon the adoption
of a similar ordinance by the County of Allegheny.
The Board is authorized to adopt rules and regulations to implement
this article.
