[Ord. 255, 4/29/1986, § 1]
1. 
This Part shall be known as the "Local Economic Revitalization Tax Assistance Ordinance."
2. 
The provisions hereof shall become effective on January 1, 1986, and its terms shall continue in effect without annual reenactment until the expiration provided herein. Changes in the terms of this Part shall become effective on the date specified in any amending ordinance.
[Ord. 255, 4/29/1986, § 2; as amended by Ord. 615, 2/7/2007, § 2]
This Part is enacted pursuant to the authority granted by the following statutes:
A. 
The Local Economic Revitalization Tax Assistance Act, 72 P.S. § 4722 et seq., as amended, (hereinafter "LERTA").
B. 
The Transportation Partnership Act, 53 P.S. § 1621 et seq., as amended (hereinafter "TPA").
C. 
The General Local Government Code, 53 Pa.C.S.A. § 101 et seq., as amended (the "General Government Code").
D. 
The Municipality Authorities Act, 53 Pa.C.S.A., Chapter 56, as amended (the "Municipality Authorities Act").
E. 
The Second Class Township Code, 53 P.S. § 65101 et seq., as amended (the "Second Class Township Code").
F. 
The Urban Redevelopment Law, 35 P.S. § 1701 et seq., as amended (the "Urban Redevelopment Law").
G. 
The Neighborhood Improvement District Act, 73 P.S. § 831 et seq., as amended (the "NID Act").
H. 
The Neighborhood Assistance Act, 62 P.S. § 2081 et seq., as amended (the "Neighborhood Assistance Act").
[Ord. 255, 4/29/1986, § 3; as amended by Ord. 347, 1/9/1991, § 3; by Ord. 615, 2/7/2007, § 3; and by Ord. 656, 4/9/2015]
The words and phrases used in this Part shall have the meanings set forth in LERTA, except as expressly amended by this Part. The following words and phrases when used in this Part shall have the meaning ascribed to them in this section, unless the context clearly indicates a different meaning:
ALLOCATION
The method of equitably pro-rating the amount of tax exemption allowable to a taxpayer among the School District and Township under this Part and that authorized under the resolution of the Moon Area School District granting similar exemption. This allocation shall be determined by a comparison of the real estate tax millage of each of the two taxing authorities for each tax year in which an exemption is claimed and a "contribution" made by taxpayer to the MTA, "assessment" made by the Township of Moon or MTA, and/or tax levied by the Township or MTA. The ratio of township real estate taxes levied to school district real estate taxes levied shall be multiplied by the "contribution," "assessment" and "tax" made to determine the respective amounts of exemption for the taxpayer from each taxing body.
ASSESSMENT
A payment made involuntarily by a taxpayer whose property is within the deteriorated area to or for the use of the MTA in developing transportation facilities projects. Said assessments shall be deemed imposed in conformity and under and subject to either the provisions of the Transportation Partnership Act, 53 P.S. § 1621 et seq., or the Business Improvement District Act, 53 P.S. § 1551 et seq.
BOARD
The Board of Property Assessment, Appeals and Review of Allegheny County, Pennsylvania.
COLLECTOR
The person or persons appointed or elected to collect real estate taxes imposed pursuant to the taxing powers of the Township of Moon.
CONSTRUCTION
The erection of a building or buildings on previously unoccupied land, or upon land on which a building or buildings have been demolished or razed for the purpose of erecting a new building or buildings consisting of industrial, commercial or other business use designed to obtain higher standards of safety, health, economic use or amenity.
CONTRIBUTION
A payment made voluntarily by a taxpayer whose property is within the deteriorated area to or for the use of the MTA in developing transportation facilities projects. "Contribution" shall include grants, gifts and donations as defined in the Transportation Partnership Act.
DETERIORATED AREA
[Amended by Ord. 662, 8/3/2016; and by Ord. No. 686, 6/26/2019]
(1) 
That geographic area of the Township particularly described within the white line boundaries on Exhibit 24-3-A attached to this Part and more specifically described within the bold red line boundaries on the Tax Parcel Maps attached to this Part as Exhibits 24-3-A1, 24-3-A2, 24-3-A3 and 24-3-A4, which five exhibits are made a portion of this Part and incorporated herein as the description of the expanded Thorn Run Transportation District, as approved by the Board of Supervisors of the Township after prior public hearing. The expanded District defined above now includes Marketplace Boulevard area properties that are listed by Tax Parcel number on Exhibit B attached hereto as well as those properties that were added to the District with the enactment of Ordinance No. 662 of the Township of Moon on August 3, 2016. The property shown within the white line boundaries on Exhibit 24-3-A and more specifically described within the bold red line boundaries on Exhibits 24-3-A1, 24-3-A2, 24-3-A3 and 24-3-A4 is designated as the "deteriorated area," after having taken into account and considered the following criteria in accordance with the LERTA (72 P.S. § 4725):
(a) 
Vacant, overgrown, unsightly lots of ground;
(b) 
A disproportionate number of tax delinquent properties;
(c) 
Unsafe, unsanitary and/or overcrowded buildings;
(d) 
Excessive land coverage;
(e) 
Defective design or arrangement of buildings, streets or lot layouts;
(f) 
Economically and socially undesirable land uses;
(g) 
The criteria set forth in the Urban Redevelopment Law for the determination of "blighted areas" (35 P.S. § 1712.1); and
(h) 
The criteria set forth in the Neighborhood Assistance Act for the determination of "impoverished areas" (62 P.S. § 2081 et seq., now repealed).
(2) 
The "deteriorated area" as defined by this Part shall be limited to that described within the white line boundaries of Exhibit 24-3-A and more specifically described within the bold red line boundaries on Exhibits 24-3-A1, 24-3-A2, 24-3-A3 and 24-3-A4 and shall not be amended by either the Township or the School District without the adoption of a separate ordinance or resolution. Application of the terms and conditions of this tax assistance program shall be limited to the deteriorated area defined by this Part. Properties located in the "deteriorated area" shall be considered "benefited properties" within the meaning of the General Government Code and the NID Act.
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, association or corporation, and located in the "deteriorated area" as defined by this Part 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.
[Amended by Ord. 662, 8/3/2016; and by Ord. No. 686, 6/26/2019]
EXEMPTION
As similar in meaning to the use of the term in the "Local Economic Revitalization Tax Assistance Act."
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorating 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
A county, city, borough, incorporated town, township, institution, district or school district having authority to levy real property taxes (i.e., The Township of Moon and the Moon Area School District).
MAXIMUM AMOUNT OF EXEMPTION FOR TRANSPORTATION DISTRICT
The maximum amount of exemption for the transportation development district pursuant to this Part shall be calculated on an annual basis and shall include the total amount of money necessary for payment to the Moon Transportation Authority for the purpose of planning, financing (including debt service, costs and expenses), acquiring, developing, improving and operating a certain transportation facility project known as the "Thorn Run Road Interchange" or other transportation facility projects undertaken within the transportation development district subsequent to the effective date of this Part (i.e., January 1, 1986).
MOON TRANSPORTATION AUTHORITY OR "MTA"
A municipal corporation formed and incorporated by the Township of Moon pursuant to the provisions of the Municipality Authorities Act, 53 Pa.C.S.A. §§ 5601 — 5623, as amended, for the purpose of funding and development of transportation facility projects intended to enhance the economic and commercial life of the citizens of Moon Township. Such authority shall also be considered established pursuant to the provisions of the following acts of the General Assembly:
(1) 
The Act of July 9, 1985 (P.L. 187, No. 47) known as the "Transportation Partnership Act."
(2) 
The Act of November 30, 1967 (P.L. 658, No. 305) known as the "Business Improvement District Act."
MUNICIPAL GOVERNING BODY
A city, borough, incorporated town or township (i.e., Township of Moon).
PERSON
Any natural person, partnership, unincorporated association, or corporation, nonprofit or otherwise. Whenever used in any provision of this Part, the word "person" as applied to partnerships shall mean and include all the partners thereof, as applied to unincorporated associations, shall mean and include all members thereof, as applied to corporations shall mean and include all officials or officers thereof. The term "person" used in this Part is synonymous with the word "taxpayer" and "property owner."
RECONSTRUCTION
The rebuilding of a building or buildings previously erected for the purpose of changing the economic use or amenity of such structure or to obtain higher standards of safety or health.
SCHOOL DISTRICT
The Moon Area School District.
TAX
Any tax otherwise permitted by law to be imposed by the Township of Moon or MTA but restricted to subjects of taxation located within the deteriorated area and restricting the receipts of such tax to the financing of a transportation facility or service.
TAX ASSESSMENT
The value of a parcel of real property within the Township and School District as established by the Board of Property Assessment Appeals and Review or the Court of Common Pleas pursuant to the provisions of the Second Class County Assessment Law, 72 P.S. § 5452.1 for the purpose of the levy of real property taxes.
TAX YEAR
The twelve-month period from January 1 to December 31 annually.
TOWNSHIP
The Township of Moon.
TRANSPORTATION DEVELOPMENT DISTRICT
That portion of the Township defined as the "deteriorated area" by this Part, as established by the Board of Supervisors of the Township pursuant to any one of the following acts of the General Assembly:
[Amended by Ord. 662, 8/3/2016; and by Ord. No. 686, 6/26/2019]
(1) 
LERTA;
(2) 
TPA;
(3) 
The Municipality Authorities Act, 53 Pa.C.S.A. §§ 5601 through 5623, as amended.
[Ord. 255, 4/29/1986, § 4]
The terms and conditions of this Part and the implementation of any real property tax exemption granted hereunder are contingent upon the adoption of a similar resolution by the Moon Area School District. Pursuant to the Act relating to Intergovernmental Cooperation, no amendment to this Part shall be effective unless consented to by a resolution of the Moon Area School District.
[Ord. 255, 4/29/1986, § 5]
Any property owner, whose real property is located within the deteriorated area and who makes improvements to such real property may apply for and receive from the Township an exemption from certain real property taxation upon such improvements in the amounts and in accordance with the provisions and limitations set forth in this Part. The exemption of real property taxes by the Township is conditioned upon the receipt of a similar exemption from the School District upon such improvements in accordance with the provisions of its resolution.
A. 
The maximum amount of the exemption for all taxpayers of all real estate taxes under this Part and the companion resolution of the School District shall be limited to the total sums necessary for payment to the MTA to fund debt service, costs and expenses (including planning, financing, acquiring, developing, improving and operating), related specifically to a transportation facilities project known as the "Thorn Run Road Interchange" or other transportation facility projects undertaken within the transportation development district subsequent to the effective date of this Part (i.e., January 1, 1986).
B. 
The maximum amount of the exemption for each taxpayer from all real estate taxes whether levied by the School District or Township shall be limited to the total amount of any "contribution," "assessment" or "tax" made by the taxpayer to the MTA for use of or funding and development of transportation facilities projects within the transportation development district pursuant to either the Transportation Partnership Act and/or Business Improvement District Act.
C. 
The maximum amount of the exemption for each taxpayer from real estate taxes whether levied by the School District or Township shall be limited to the tax due to both local taxing authorities upon additional tax assessment valuation attributable to the actual cost of construction, reconstruction or improvement made to the deteriorated property.
D. 
The maximum amount of the exemption for each taxpayer shall be determined in each tax year, after the levy of real estate taxes for such tax year by both taxing bodies.
E. 
The exemption from real estate taxes shall be limited to a period of 10 years. No exemption granted under this Part shall continue past the 10th tax year following the issuance of the initial building permit.
F. 
The exemption from real estate taxes authorized by this Part shall be upon the property exempted and shall not terminate upon the sale or exchange of the property.
G. 
The exemption granted by the School District and Township shall be allocated between the two taxing bodies based upon the comparison of tax millage for each tax year of the exemption period. (See § 24-303, definition of "allocation.")
H. 
Appeals from the amount of increased tax assessment valuation attributable to the actual cost of construction, reconstruction or improvement made to the deteriorated property may be taken by the taxpayer or the local taxing authorities as provided by the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq.
I. 
Nothing herein shall preclude a taxpayer or the local taxing authorities from appealing the assessment valuation of the deteriorated property or any increases in assessed value not attributable to construction, reconstruction or improvement as provided in the Second Class County Assessment Law, 72 P.S. § 542.1 et seq.
[Ord. 255, 4/29/1986, § 6]
1. 
At the time that a property owner secures a building permit for commencement of construction, reconstruction or improvement of a property within the deteriorated area, the owner desiring exemption from real estate tax pursuant to this Part shall file a request in writing for exemption on a form provided by the School District and Township.
2. 
The property owner must certify on the form provided the following information:
A. 
Name and address of owner.
B. 
Lot and block number of property to be improved.
C. 
The initial assessed valuation of the property before construction, reconstruction or improvement.
D. 
The current year taxes on the property for both the Township and School District before construction, reconstruction or improvement.
E. 
The date the building permit was issued for construction, reconstruction or improvement.
F. 
The type of construction, reconstruction or improvement for which exemption is requested.
G. 
The summary of the plan of construction or reconstruction or plan of improvement.
H. 
The anticipated date of completion.
I. 
The actual costs of construction, reconstruction or improvement.
J. 
Where such activity consists of improvements to bring the property into compliance with laws, ordinances or regulations governing safety or health, specific citation must be made to those laws, ordinances or regulations.
K. 
The anticipated increase in assessed valuation of the property after construction, reconstruction or improvement.
L. 
The anticipated "contribution" by the taxpayer or "assessments" to the taxpayer or "tax" allocated to the property and to be paid by the taxpayer to the Moon Transportation Authority.
M. 
The anticipated schedule of such "contributions," "assessments" or "taxes" to be paid to the Moon Transportation Authority.
N. 
Such other information as may be necessary to process such application for exemption.
3. 
A copy of the exemption request shall be forwarded by the property owner to the Board of Property Assessment, Appeals and Review as well as the Township and School District within 30 days of the date the building permit was issued. Failure to submit such exemption request within 30 days may permit the Township to deny any exemption claimed pursuant to this Part for the initial tax year after completion of construction, reconstruction or improvement, thereby limiting the length of the schedule of taxes exempted to one less year.
4. 
When the construction, reconstruction or improvement has been completed, the property owner shall notify the School District, Township and Board of Property Assessment and Appeals in writing. Such notice must occur within 30 days of completion. Failure to submit notice of completion within 30 days may permit the School District or Township to deny such request for exemption for the initial tax year after completion of construction, reconstruction or improvement, thereby limiting the length of the schedule of taxes exempted to one less year. The notice of completion shall include the following information:
A. 
Name and address of owner.
B. 
Lot and block number of property improved.
C. 
The date construction, reconstruction or improvement was completed.
D. 
Any modification to the plan of construction, reconstruction or improvement as previously submitted.
E. 
The final, adjusted actual costs of construction, reconstruction or improvement.
5. 
The Board of Property Assessment, Appeals and Review shall, after notice in writing and with a prior physical inspection, assess the property to determine the assessment valuation attributable to the construction, reconstruction or improvement and eligible for tax exemption under this Part and the resolution of the School District.
6. 
The Board shall provide the Township and School District in writing the following information:
A. 
The tax assessment of the property prior to construction, reconstruction or improvement.
B. 
The increase to assessed valuation attributed to the construction, reconstruction or improvement.
C. 
The amount of assessed valuation increase eligible for tax exemption.
7. 
Appeals from the reassessment and the amount eligible for exemption may be taken by the taxpayer or local taxing authorities as provided by the Second Class County Assessment Law, 72 P.S. § 5452.1 et seq.
8. 
After the Board notifies the School District and Township of the amount of assessment valuation eligible for exemption, the School District and Township shall determine the maximum amount of the tax exemption available to the property owner from each local taxing authority by translating the assessed valuation eligible for exemption to tax liability for both local taxing authorities and allocating the same among the School District and Township by the method described in § 24-303 (definition of "allocation") of this Part and of the School District resolution.
9. 
The School District and Township shall each promptly notify the property owner in writing of the maximum amount of tax that may be exempted pursuant to this Part and the School District resolution.
10. 
The property owner shall have the obligation to provide in writing to the School District and Township evidence of "contributions," "assessments" or "taxes" paid to the MTA during this taxable year so as to justify the claimed exemption of real estate taxes. Such evidence must be submitted within 30 days after notice to the property owner of the amount of exemption available pursuant to Subsection 9. Failure to provide such evidence of "contribution," "assessment" or "tax" paid may permit the School District or Township to deny the request for exemption for the taxable year in question, thereby limiting the length of the schedule of taxes exempt to one less year.
11. 
The Township and School District shall each notify their respective tax collector and the taxpayer of the amount of tax exempted in each taxable year for the subject property as a result of the "contributions" made or "assessment or tax" paid to the MTA. The tax collector shall arrange for refund of taxes and/or exemption as the case may be and shall provide evidence of tax exemption in writing to each taxpayer by way of tax receipts or other documents.
12. 
Should the taxpayers' "contribution," "assessment" and/or "tax" paid to MTA during any taxable year not take advantage of the maximum exemption available from both Township and School District exemptions, the actual amount of exemption granted to each taxpayer from each taxing body shall be calculated by allocation as described in § 24-303 (definition of "allocation") based upon the ratio of the tax millages of each of the two taxing bodies for each tax year in which an exemption is claimed.
13. 
All remaining taxes whether from the base assessment of taxes or on unused amounts of exemption shall be paid to the tax collectors of the taxing municipalities according to the normal tax collection process (i.e., the Local Tax Collection Law, 72 P.S. § 5511.1 et seq.; the Second Class Township Code, 53 P.S. § 65101 et seq.) and the provisions of any other statute or regulations relating to the collection of real estate taxes.
[Ord. 255, 4/29/1986, § 7]
1. 
Any property owner desiring an exemption of tax in any succeeding tax year after initial qualification of the deteriorated property shall notify the School District and Township in writing on or before the 15th day of April of each tax year. The notice shall include the following information:
A. 
Name and address of current owner.
B. 
Name and address of prior owners during exemption period.
C. 
Lot and block number of property improved.
D. 
Date that construction, reconstruction or improvement was completed.
E. 
Date of initial approval of exemption.
Failure to submit such notice for a succeeding year's exemption before the 15th day of April of each tax year may permit the School District or Township to deny the request for exemption for that tax year, thereby limiting the length of the schedule of taxes exempted to one less year.
2. 
The School District and Township shall each promptly notify the property owner in writing of the maximum amount of tax that may be exempted pursuant to this Part and the School District resolution.
3. 
The property owner shall have the obligation to provide in writing to the School District and Township evidence of "contributions," "assessments" or "taxes" paid to the MTA during the taxable year in question so as to claim exemption of real estate taxes. Such evidence must be submitted within 30 days after notice to the property owner of the amount of exemption available pursuant to Subsection 2. Failure to provide such evidence of "contribution," "assessment" or "tax" paid may permit the School District or Township to deny the request for exemption for the taxable year in question, thereby limiting the length of the schedule of taxes exempt to one less year.
4. 
The Township and School District shall each notify their respective tax collector and the taxpayer of the amount of tax exempted in each taxable year for the subject property as a result of the "contributions" made or "assessment or tax" paid to the MTA. The tax collector shall arrange for refund of taxes and/or exemption as the case may be and shall provide evidence of tax exemption in writing to each taxpayer by way of tax receipts or other documents.
5. 
Should the taxpayers' "contribution," "assessment" and/or "tax" paid to MTA during any taxable year not take advantage of the maximum exemption available from both Township and School District exemptions, the actual amount of exemption granted to each taxpayer from each taxing body shall be calculated by allocation as described in § 24-303 (definition of "allocation") based upon the ratio of the tax millages of each of the two taxing bodies for each tax year in which an exemption is claimed.
6. 
All remaining taxes whether from the base assessment of taxes or on unused amounts of exemption shall be paid to the tax collectors of the taxing municipalities according to the normal tax collection process (i.e., the Local Tax Collection Law, 72 P.S. § 5511.1 et seq.; the Second Class Township Code, 53 P.S. § 65101 et seq.) and the provisions of any other statute or regulation relating to the collection of real estate taxes.
[Ord. 255, 4/29/1986, § 8]
The School District and Township shall notify the MTA in writing whenever any property becomes eligible for exemption, stating the tax year that the property first became eligible and the amount of assessment valuation increase eligible for tax exemption as established by the Board of Property Assessment, Appeals and Review. As soon as practical after the adoption of the budget of the Township and School District and the levy of real estate taxes thereunder, the local taxing bodies shall notify the MTA of the property tax millage rates and allocation to be applied to any exemption for the taxable year.
[Ord. 255, 4/29/1986, § 9]
Any person who fails, neglects or refuses to make any exemption request or fails, neglects or refuses to file any certificate of completion or evidence of contribution, assessment or tax as required by this Part within the time limits provided may suffer loss of the exemption available for that taxable year at the sole discretion of the School District or Township. The loss of such exemption in any one taxable year does not preclude exemption in any other taxable year except insofar as the loss of such exemption reduces the maximum period of exemption to one less year.
[Ord. 255, 4/29/1986, § 10]
The length of the schedule of taxes exempted shall not exceed 10 taxable years from completion of the construction, reconstruction or improvement.
[Ord. 255, 4/29/1986, § 11; as amended by Ord. 615, 2/7/2007, § 5; by Ord. 662, 8/3/2016; and by Ord. No. 686, 6/26/2019]
1. 
The provisions of this Part and the School District Resolution shall become effective on the date identified in § 24-301, Subsection 2, of this Part, and, as to any additional areas designated by any amendment to Ord. 255 or this Part, upon the effective date of said amendment, and shall impact upon all properties within any deteriorated areas so designated for which building permits are issued after the relevant effective date; provided, however, nothing in this subsection shall effect the validity of any exemption or term thereof issued prior to the effective date of any amendment to Ord. 255 or this Part. This Part, as amended, shall remain in effect for a period of 50 years from April 29, 1986, and shall apply to any building permits for construction, reconstruction or improvement issued at anytime during that fifty-year period.
Pursuant to § 24-305, Subsection 1E, and § 24-310 of this Part, as amended, any schedule of taxes exempted shall not exceed 10 years commencing in the tax year immediately following the year in which the eligible new construction, reconstruction or improvement is completed. For purposes of this section, eligible new construction, reconstruction or improvement shall be deemed completed upon the issuance of an occupancy permit for the same.
The final expiration date of this Part shall be April 29, 2036; provided, however, that in the event a building permit for eligible construction, reconstruction or improvement is issued prior to said date, the subject property shall be eligible for exemption in accordance with this Part.
This Part shall remain in effect only so long as the Township's Revenue Allocation Program funds are being used for transportation infrastructure projects approved by the Township for completion by the MTA.
2. 
If at any time during the period in which this Part is in effect (including the period of exemption after completion of construction, reconstruction or improvement), all transportation facility projects of the MTA shall be completed, including the payment of all outstanding debt service, costs and expenses, the MTA shall so notify the School District and Township of such completion and the provisions of this Part shall become null and void upon the adoption of an ordinance by the Township terminating the effect of this Part.
[Ord. 255, 4/29/1986, § 12]
The provisions of this Part are severable, and if any of its provisions shall be held invalid, illegal or unconstitutional, such decision shall not affect or impair any of the remaining provisions of this Part. It is hereby declared to be the intention of the Board of Supervisors that this Part would have been adopted as if such invalid, illegal or unconstitutional provisions had not been included herein.
[Ord. 255, 4/29/1986, § 13]
This Part is enacted and intended to be in compliance with the provisions of the Acts of Assembly recited above, and where the interpretation of terms or provisions of this Part are not in accordance with or in compliance with the provisions of said Acts of Assembly, the provisions of said Acts are intended to be adopted, resolved or enacted by this Part as fully as though incorporated, set forth, and made a part of this Part.
[Ord. 255, 4/29/1986, § 14]
Any ordinance or resolution or part of any ordinance or resolution conflicting with the provisions of this Part is rescinded insofar as the conflict exists.
[Ord. 255, 4/29/1986, § 15]
The Township is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations related to any matter pertaining to the administration and enforcement of this Part. No rule or regulation of any kind shall be enforceable unless it has been approved by ordinance or resolution of the Board of Supervisors. A copy of such rules and regulations currently in force shall be available for public inspection.