[Ord. 2007-8, 12/12/2007, § 1]
1.
The following categories of real property are exempted from further
real estate tax millage increases:
A.
Real property in which open space property interests have been acquired
by a local government unit in accordance with the requirements of
the Pennsylvania Conservation and Land Development Act, Act 153 of
1996, 32 P.S. § 5001 et seq., as amended.
B.
Real property that is subject to an easement acquired in accordance
with the Agricultural Area Security Law at 3 P.S. § 901
et seq.
C.
Real property from which transferable development rights (TDRs) have
been transferred and retired by a local government unit without their
development potential having occurred on other lands.
[Ord. 2007-8, 12/12/2007, § 2]
The exemption from further millage increases authorized herein
above shall become effective only if the Board of Supervisors of each
taxing district that imposes a tax on real property approves the exemption
from further millage increases either by ordinance in the case of
the County of Northampton and by resolution in the case of the Wilson
Area School District.
[Ord. 2007-8, 12/12/2007, § 3]
The exemption from further millage increases authorized herein
above shall be authorized only for real property qualifying for such
exemption under the provisions of § 2(b)(1) of Article VIII
of the Constitution of Pennsylvania.
[Ord. 2007-8, 12/12/2007, § 4]
The millage freeze authorized herein shall apply to all eligible
real property, whether the real property met the criteria of this
Part and the Pennsylvania Conservation and Land Development Act, Act
153 of 1966, as amended, 32 P.S. § 5001 et seq., prior to
or subsequent to the date of this Part imposing the millage freeze.
For prior acquisitions, the date on which the millage rate shall be
frozen, is the date that the last of the required ordinances and resolution
becomes effective. For subsequent acquisitions, the date on which
the millage rate shall be frozen is the date the local government
unit completes the acquisition. The Board of Supervisors of the Township,
the County of Northampton and Wilson Area School District shall give
prompt notice to the appropriate tax collection agent of the exact
amount of the millage, the date it was frozen and each parcel to which
the freeze applies.
[Ord. 2007-8, 12/12/2007, § 5]
This millage freeze shall not affect the rates of taxation for
the Township property taxes for the calendar year during which this
Part is enacted.
[Ord. 2007-8, 12/12/2007, § 6]
If a landowner changes the use of any tract of land subject to the millage freeze under this Part to one which is inconsistent with the provisions of the Agriculture Area Security Statute, or for any other reason the land is removed from a land use category under § 24-601, except for a condemnation of the land, the land so removed and the entire tract of which it was a part shall be subject to roll-back taxes plus interest at the rate of 6% per annum. Roll-back taxes shall be calculated by the County Fiscal Officer, based on an amount equal to the difference between the taxes paid or payable on the basis of the millage as frozen and the taxes that would have been paid or payable in the previous 10 tax years or since the tax year of the date of acquisition, whichever is less, had the millage not been frozen. The unpaid taxes required to be repaid under this section shall act as a lien upon the property, collective in the manner provided by law for the collection of delinquent taxes.
[Ord. 2007-8, 12/12/2007, § 7]
Nothing contained herein shall be interpreted to preclude a
decrease in the applicable millage rate for property subject to the
millage freeze in the event that the Township millage rate is decreased.
