As used in this article, the following words
and phrases shall have the meanings set forth below:
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation, and located in a deteriorating area in any commercial, commercial highway, industrial and industrial limited districts as defined and provided by Chapter
125, Zoning, as provided by resolution of the Board of Supervisors of Lawrence Township, or any such property which has been the subject of an order by the Township of Lawrence requiring the unit to be vacated, condemned or demolished by reason of noncompliance with laws, ordinances or regulations.
IMPROVEMENT
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.
LOCAL TAXING AUTHORITY
The Township of Lawrence, Clearfield Area School District,
the County of Clearfield or any other governmental entity having the
authority to levy real property taxes within the Township of Lawrence.
A copy of the request for exemption shall be
forwarded to the Clearfield County Board of Assessment Appeals by
the Township. Upon completion of the improvement, the taxpayer shall
notify the Township and the Clearfield County Board of Assessment
Appeals, so that the Board may assess the improvements separately
for the purpose of calculating the amount of assessment eligible for
tax exemption in accordance with the limits established in this article.
The Township will then obtain from the Board the amount of the assessment
eligible for exemption, and will notify the taxpayer. The Treasurer
is authorized to make refunds, if applicable, only after the Clearfield
County Board of Assessment Appeals has notified the Treasurer of its
separate assessment upon the improvement for which an exemption is
requested. Appeals from the reassessment and the amount eligible for
the exemption may be taken by the taxpayer or the Township as provided
by law.
Notwithstanding any other provisions of this
article, this article shall remain in full force and effect conditioned
upon the Clearfield Area School District and the Township of Lawrence
enacting similar ordinances or resolutions with identical deteriorated area as those designated by
the Board of County Commissioners of Clearfield County. Should the
Clearfield Area School District and the Township of Lawrence fail
to enact such legislation, this article shall be considered to be
null and void.