[Adopted 8-3-2015 by Ord. No. 1-2015]
Unless the context specifically and clearly indicates otherwise, the meaning of terms and phrases used in this article shall be as follows:
- ACT or LERTA
- Local Economic Revitalization Tax Assistance Act of the Commonwealth, Act No. 76 of 1977, as amended and supplemented (72 P.S. 4722 et seq.).
- The Commonwealth of Pennsylvania.
- The County of Westmoreland, Pennsylvania, acting by and through its Board of County Commissioners, or, in appropriate cases, acting by and through its authorized representatives.
- ELIGIBLE PROPERTY
- Any industrial, commercial or other business property located in the designated area.
- Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating any industrial, commercial or other business property owned by any individual, association or corporation and located in the designated area. "Improvements" does not include any ordinary upkeep or maintenance.
- LOCAL TAXING AUTHORITY
- Includes the Township, the county and the school district.
- Any individual, partnership, company, association, society, trust, corporation, municipality, municipality authority or other group or entity.
- SCHOOL DISTRICT
- The Burrell School District, Westmoreland County, Pennsylvania, acting by and through its Board of School Directors, or, in appropriate cases, acting by and through its authorized representatives.
- The Township of Upper Burrell, Westmoreland County, Pennsylvania, acting by and through its Board of Supervisors or, in appropriate cases, acting by and through its authorized representatives.
This Township does hereby designate the area located within the following boundaries as a "deteriorated area" within the meaning of the Act, and one in which the Local Taxing Authorities may grant a tax exemption pursuant to the provisions of the Act:
Tax Parcel ID No. 62-06-00-0-047 and a portion of Tax Parcel ID No. 62-06-00-0-048, adjacent to 047, owned by ALCOA as shown on Exhibit 1 attached hereto and incorporated herein by reference. Exhibit 1 are drawings of a multimaterial facility prepared by Cintar, Inc. for ALCOA.
Editor's Note: Exhibit 1 is on file in the Township offices.
Any discrepancy between the description of the designated area in this section and the area designated for the purposes of LERTA in the LERTA District Ordinance shall be resolved in favor of the LERTA District Ordinance, it being the intent of the local taxing authority to grant exemption to all new construction and improvements to the eligible property within the area designated by the Township.
There is hereby exempted from real property taxation of this local taxing authority that portion of the additional assessment attributable to the actual costs of new construction upon, or, improvements to, eligible property for, which proper application has been made in accordance with this article, subject to the limitations hereinafter set forth.
The exemption authorized by this article shall be in accordance with the provisions and limitations hereinafter set forth.
The schedule of real property taxes to be exempted shall be in accordance with the following percentage of the assessed valuation of new construction or improvements to eligible property:
A tax exemption granted under this article shall first apply in the tax year of a local taxing authority immediately following the tax year in which the eligible new construction or improvements is or are completed. Nothing in this article is intended to limit or prohibit, nor shall it be construed as limiting or prohibiting, the levy of interim real property taxes upon new construction or improvements prior to completion thereof.
A tax exemption granted under this article shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
Any person who is an owner of eligible property and who desires tax exemption pursuant to this article with respect to new construction or improvements on an eligible property shall apply, in writing, for such exemption on a form to be provided by the local taxing authorities or tax assessment office at the address set forth on such form, or if no address is set forth thereon, at the principal office of the local taxing authorities, and must be received by a local taxing authority within 60 days following the date of issuance of a building permit for the new construction or improvements with respect to which exemption is desired or, if no building permit is required and no other notification of new construction or improvements is required to be given to the Township, within 60 days following commencement of construction.
A local taxing body shall make available to any person desiring to apply for a tax exemption in accordance with this article an application form (the "application") which shall require such person to supply the following information:
The name of the owner or owners of the eligible property;
The location of the eligible property, including the tax parcel identification number or numbers assigned to such property for real property tax purposes;
The type of new construction or improvements to be made on the eligible property;
The nature of the improvements to be made to the eligible property;
The date on which the relevant building permit was issued or, if no building permit is required, the date on which construction commenced or the estimated date on which it shall commence, as appropriate;
The cost or estimated cost of the new construction or improvements;
Such additional information as a local taxing authority may reasonably require.
A copy of the exemption request shall be forwarded by the property owner to the Local Tax Authorities and Westmoreland County Tax Assessment office. The said assessment office shall, after completion of the improvement, assess separately the improvement and calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by this article and notify the taxpayer and the Local Taxing Authorities of the reassessment and amounts of the assessment eligible for exemption.
The cost of new construction or improvements to be exempted and the schedule of taxes exempted at the time of an initial request for tax exemption made in accordance with the further provisions of the article shall be applicable to that exemption request, and any subsequent amendment to this article, if any, shall not apply to applications filed with a local taxing authority prior to their adoption.
If the property owner files a real estate tax assessment appeal with the Westmoreland County Board of Assessment Appeals or Court of Common Pleas and achieves a reduction in assessed value on the eligible property for any of the years within the exemption schedule, or any of the first three years following the tenth year of exemption, then the property owner must repay the total amount of real estate taxes that were previously exempted during the exemption schedule.
If during the ten-year exemption period or for three years thereafter, the owner of the eligible property ceases using the improvements by relocating the operations performed at the improvements, the owner shall, upon demand of the local taxing authority, reimburse the local taxing authority an amount equal to the annual real property taxes that would have been paid at discount had the improvements not been exempted from the real property taxes.
This article and the tax exemptions granted herein shall not apply and shall not be available where:
The property owner does not secure the necessary and proper permits prior to improving the property; or
The property, as completed, does not comply with the laws, ordinances, regulations, and codes of The Commonwealth of Pennsylvania, Westmoreland County and Upper Burrell Township;
There are any delinquent taxes owed to the local taxing authority;
The property owner fails to comply with the provisions of this article.
A. This article shall become effective immediately.
Unless otherwise sooner repealed, extended, or amended by Ordinance of the Board of Supervisors of the Township, the LERTA tax exemption contained within this article shall terminate following application of the final exemption in year 10, subject to the time period for any repayment provision provided in this article. The repayment provisions contained in this article shall continue for three years after the end of the LERTA tax exemption.
This article may be renewed, extended, or amended at any time by Ordinance.
Any amendment to or termination of the article shall not apply to exemption requests initiated prior to the termination or adoption of the amendment, nor shall it impact any repayment provision of this article.
In the event any provision, section, sentence, clause or part of this article shall be held to be invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of the article, it being the intent of the Township that such remainder shall be and shall remain in full force and effect.
It is declared that enactment of the article and the provisions hereof are for the benefit of the general health, safety and welfare of inhabitants of Upper Burrell Township and those purposes set forth in the LERTA statute, 72 P.S. 4722 et seq.
All ordinances or parts of ordinances and all resolutions or parts of resolutions that are inconsistent with this article shall be and the same expressly are repealed.