[Adopted 8-6-1980 by Ord. No. 108]
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.
MUNICIPAL GOVERNING BODY
The Township of Lawrence.
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 Clearfield County Board of Assessment Appeals.
A. 
For the first year following the year upon which the improvement becomes assessable, 90% of the eligible assessment shall be exempt; in the second year 80% of the eligible assessment shall be exempt; in the third year 70% of the eligible assessment shall be exempt; in the fourth year 60% of the eligible assessment shall be exempt; in the fifth year 50% of the eligible assessment shall be exempt; in the sixth year 40% of the eligible assessment shall be exempt; in the seventh year 30% of the eligible assessment shall be exempt; in the eighth year 20% of the eligible assessment shall be exempt; in the ninth year 10% of the eligible assessment shall be exempt; and thereafter the entire improvement shall become assessable and taxable. After the ninth year the exemption shall terminate.
B. 
The exemption granted under this article shall be upon the improvement and shall not terminate upon the sale or transfer of the improvement.
A. 
There shall be placed on the form application for building, zoning and alteration permits the following:
NOTICE TO TAXPAYERS
Under the provisions of Township Ordinance No. ______ you may be entitled to a property tax exemption on your contemplated alteration or new construction. An application for exemption may be secured from the Building Inspector and must be filed with the Township at the time a building or alteration permit is secured.
B. 
At the time a building or alteration permit is secured for the construction of an improvement for which an exemption is requested, the taxpayer shall apply to the Supervisors of the Township of Lawrence or any successor agency thereto for the exemption provided for in this article. Request for the exemption must be in writing certified in full as prescribed for the Township setting forth the following information:
(1) 
The date the building permit or alteration permit was issued for said improvements.
(2) 
The type of improvement.
(3) 
The summary of the plan of the improvement.
(4) 
The cost of the improvement.
(5) 
That the property has been inspected and verified by the Supervisors of the Township of Lawrence, or any successor agency thereto.
(6) 
Any or all such additional information the Township may require.
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[1] 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.
[1]
Editor's Note: Resolution 2006-04, adopted 9-27-2006, designated deteriorated areas. These areas are also identified on the Township Zoning Map.