[Ord. 2014-16, 12/18/2014]
The aforementioned recitals are incorporated herein in full
as though the same were set forth at length.[1]
[1]
Editor's Note: The recitals to this ordinance provided as
follows:
"WHEREAS, Lower Macungie Township is a First Class Township
organized and operating under the laws of the Commonwealth of Pennsylvania
(the "Township"); and
WHEREAS, the Pennsylvania Homestead Property Exclusion Program
Act, 53 Pa.C.S.A. § 8581 et seq. (the "Act"), empowers the
governing body of a political subdivision to exclude from taxation
a fixed dollar amount of the assessed value of each homestead property
in the political subdivision (the "homestead exemption"); and
WHEREAS, the Act applies to homesteads, as defined under 53
Pa.C.S.A. § 8401, that are the primary domicile of the owner,
such owner of which must be a natural person; and
WHEREAS, the homestead exemption cannot exceed 1/2 of the
median assessed value of homestead properties in the Township as determined
by the County Assessor, pursuant to 53 Pa.C.S.A. § 8586(a)(1);
and
WHEREAS, the Township desires, by this ordinance, to enact
the homestead exemption as set forth herein and thereby providing
relief to taxpayers with homesteads in the Township, and to authorize
such actions as are necessary and appropriate to effectuate the purposes
thereof."
[Ord. 2014-16, 12/18/2014]
The Township hereby implements the Act to provide for homestead
exemptions in the Township, as defined, and shall, pursuant to the
Act, comply with all provisions thereof.
[Ord. 2014-16, 12/18/2014]
The Township shall pass on an annual basis, prior to the passing
of the Township's annual budget, a resolution specifying the amount
of the homestead exemption for the upcoming calendar year, not to
exceed 1/2 of the median assessed homestead properties in the Township
as determined by the County Assessor pursuant to the Act, and cause
such resolution to be available to the county.
[Ord. 2014-16, 12/18/2014]
The proper Township officials are authorized to act on behalf
of the Township to take such actions and to execute and deliver such
documents as may be necessary or appropriate for the implementation
of the homestead exemption pursuant to the Act.
[Ord. 2014-16, 12/18/2014]
The Township Secretary is hereby authorized and directed to
cause a copy of this Part to be delivered to the county promptly after
adoption hereof.
