Borough of Elizabethtown, PA
Lancaster County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Ord. 956, 5/15/2014]
The following words and phrases when used in this Part shall have the following meaning:
BOROUGH COUNCIL
The governing body formed and assembled as the Borough Council of Elizabethtown Borough, Lancaster County, Pennsylvania.
DETERIORATED AREA
Any area meeting the requirements of the Local Economic Revitalization Tax Assistance Act, 72 P.S. § 4722 et seq.
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association, or corporation, and located in deteriorated areas, as 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, ordinances, or regulations. Ordinary upkeep and maintenance shall not be deemed an improvement and should not result in an increased assessed value and taxation.
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.
LERTA
Abbreviation for the Local Economic Revitalization Tax Assistance Act, the Act of December 1, 1977, P.L. 237, No. 76, 72 P.S. § 4722 et seq.
[Ord. 956, 5/15/2014]
Borough Council determines that the areas deemed as deteriorated shall include the following:
Lancaster County Tax Account No.
Address
Record Owner
2503157800000
28 South Market Street
South Market Street, LP
2506571100000
206 South Market Street
Robert H. Brain
2500871500000
18 North Market Street
Loyal Order of Moose 596
[Ord. 956, 5/15/2014]
1. 
The amount to be exempted from real estate taxes shall be limited to that portion of the additional assessment attributable to the actual cost of new construction or improvements to deteriorated property in accordance with the exemption schedule established by this Part.
2. 
The exemption from real estate taxes shall be limited to that improvement for which an exemption has been requested in the manner set forth in this Part and for which a separate assessment has been made by the Board of Assessment of Appeals.
[Ord. 956, 5/15/2014]
1. 
The schedule of real estate taxes to be exempted shall be in accordance with the below portion of improvements to be exempted each year.
Length
(Year)
Portion
(%)
1
100
2
90
3
80
4
70
5
60
6
50
7
40
8
30
9
20
10
10
2. 
If an eligible property is granted a tax exemption pursuant to this Part, the improvement shall not, during the exemption period, be considered as a factor in assessing other properties.
3. 
The exemption from taxes granted under this Part shall be upon the property and shall not terminate upon the sale or exchange of the property.
[Ord. 956, 5/15/2014]
1. 
Any person desiring tax exemption under this Part shall notify the Borough Manager as well as the Business Manager of the Elizabethtown Area School District in writing on a form provided to the applicant at the time he secures a building permit for new construction or an improvement as defined by this Part. A copy of the exemption request shall be forwarded to the Lancaster County Assessment Office. The Lancaster County Assessor shall, upon notice by the applicant and after completion of the new construction or improvement, assess separately the new construction or improvement and calculate the amount of the assessment eligible for tax exemption in accordance with the limits established by this Part and shall notify the taxpayer, the Borough and the school district of the reassessment and the amount of the assessment eligible for the exemption. Appeals from the reassessment and the amount eligible for the exemption may be taken by the taxpayer or the local taxing authority as provided by law.
2. 
The cost of the new construction or 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 to this Part, if any, shall not apply to the adoption of any such amendment.
[Ord. 956, 5/15/2014]
An application for exemption may be made at any time within five years from the effective date of this Part. All qualified applications under this Part are eligible for the entire ten-year exemption schedule.
[Ord. 956, 5/15/2014]
The Borough may, by ordinance adopted from time to time, extend the time for filing an application for exemption. However, in no event shall any one extension period exceed five years.
[Ord. 956, 5/15/2014]
The exemption from real estate taxes provided for herein shall be forfeited by the applicant and/or subsequent owner of the real estate for the failure to pay any nonexempt real estate taxes by the last day of the time period to pay such taxes in the penalty period. Upon receipt of the notice of nonpayment of nonexempt real estate taxes, the Borough Manager shall discontinue the LERTA exemption.