[Ord. 536, 6/6/1995, § 1]
This Part shall be known and may be cited as the "Collier Township
Local Economic Revitalization Tax Assistance Ordinance."
[Ord. 536, 6/6/1995, § 2]
As used in this Part, the terms "deteriorated property," "improvements,"
and "deteriorated area" shall have the meaning ascribed to such terms
in the Local Economic Revitalization Tax Assistance Program (the "Act"),
Act No. 76 of December 1, 1977, P.L. 237, as amended, 72 P.S. § 4722
et seq., and more particularly, "deteriorated area" shall mean the
area in Collier Township bounded and described on Exhibit A,[1] to the extent that the Board of Commissioners determines
such property to be deteriorated property in accordance with the provisions
of the Act.
[1]
Exhibit A is on file in the Township offices.
[Ord. 536, 6/6/1995, § 3]
[Ord. 536, 6/6/1995, § 4]
The tax exemption set forth in § 24-703 is being granted solely in connection with a certain construction project planned to be undertaken on the deteriorated property. The Board of Commissioners has determined such construction to be in the best interest of Collier Township, in particular because it will result in allowing for the removal of structures that are not in conformity with existing zoning and the replacement of the same with a structure that is in conformity with the existing zoning, the creation of additional jobs in the Township, the saving of existing jobs at this site and the elimination of the moving of a major existing employer from the County of Allegheny and the Township of Collier and the Township of Collier by agreement with the Chartiers Valley School District and the County of Allegheny, by agreement of the same, has determined that the granting of the limited abatement is in order to encourage such expansion.
[Ord. 536, 6/6/1995, § 5]
The tax exemption set forth in § 24-703 shall be limited to tax exemption on the actual increase in assessed valuation attributable to the actual cost of the project, provided that such project is in compliance with all applicable laws, ordinances, and regulations during the entire period of exemption.
[Ord. 536, 6/6/1995, § 6]
The following schedule of tax exemptions shall apply to all
properties satisfying the provisions and limitations hereinbefore
or hereinafter set forth:
|
Schedule
| |
|---|---|
|
Eligible Tax Year
|
% of Tax Exemption Eligible Assessment
|
|
1
|
100%
|
|
2
|
90%
|
|
3
|
80%
|
|
4
|
70%
|
|
5
|
60%
|
|
6
|
50%
|
|
7
|
40%
|
|
8
|
30%
|
|
9
|
20%
|
|
10
|
10%
|
[Ord. 536, 6/6/1995, § 7]
1.
Any person desiring a tax exemption pursuant to this Part shall notify
the Collier Township Board of Commissioners, or their authorized designees,
in writing, at the time such person secures a building permit, or
if no building permit or other notification of improvements is required
in a particular instance, at the time of commencement of construction.
2.
A copy of such exemption request shall be forwarded by Collier Township
to the Allegheny County Assessment Office. Therefore, the Allegheny
County Board of Assessment shall, after completion of the improvements,
assess the improvements separately, calculate the amounts of the assessment
eligible for tax exemption in accordance with the limits established
in this Part and notify both the taxpayer and Collier Township of
the reassessment of the amounts of the assessment eligible for an
exemption. Appeals from the reassessment and the amounts eligible
for the exemption may be taken by the taxpayer or by Collier Township
as provided by general law.
3.
The form herein prescribed shall require the following verified information:
A.
The date the building permit or alteration permit was issued for
construction, if applicable.
B.
The type and scope of construction.
C.
A summary of the plan of construction.
D.
The estimated cost of the construction.
E.
The name and address of the person or persons performing the work
on the construction.
F.
The location of the property being improved.
G.
A statement as to whether or not the property has been condemned
by any governmental body for nonconformance with any law or ordinance,
and, if so, the name of the governmental body and the date of the
condemnation.
H.
Any additional information that the Allegheny County Assessment Office
or Collier Township may require for the application of the provision
of this Part.
4.
The application requirements set forth in Subsection 1 shall be deemed to be mandatory. Failure of any person desiring a tax exemption to comply with the application requirements contained therein shall be conclusively presumed to be a waiver of any right to claim a real estate exemption as provided by this Part.
[Ord. 536, 6/6/1995, § 8]
The provisions of this Part shall become effective on June 8,
1995, and shall remain in effect until June 8, 1997, at which time
this Part shall expire unless the same is specifically earlier repealed
by the Board of Commissioners. The provisions of this Part will not
apply to any development in this district unless an actual building
permit is issued by the Township on or before the date of the expiration
of this Part.
