[Ord. 3-2003, 8/20/2003, § 1]
As used in this Part, the following words and phrases shall have the meanings set forth below:
ASSESSED VALUATION
The value of a parcel of real property as established by the Office of Property Assessment or the Court of Common Pleas of Washington County pursuant to the provisions of the Fourth Class County Assessment Law, 53 P.S. § 8801 et seq., or such other applicable law or ordinance, for the purpose of the assessment and levy of real property taxes. The term "assessed valuation" shall not include the value of the parcel of real property upon which a building is located.
[Amended at time of adoption of Code]
BOARD
The Board of Property Assessment, Appeals and Review of Washington County, Pennsylvania, or such successor entity responsible by law or by ordinance for determining the validity of a valuation of real estate for the assessment and levy of real estate taxes in Washington County.
COMMERCIAL PROPERTIES
Properties which are zoned commercially according the Township's Official Zoning Map in effect at the time that the construction occurs.
CONSTRUCTION
The construction of any of the following improvements for industrial, commercial, or other business purpose:
(1) 
The erection of a building or buildings on previously unoccupied land.
(2) 
The new construction of a building, or addition to said building upon land on which a building currently exists.
(3) 
The new construction of buildings upon land were existing buildings have been demolished or razed.
COUNTY
The County of Washington.
DETERIORATED AREA
Those specific geographic areas within the Township of Canton described in the map(s) attached hereto as Exhibit "A"[1] and the Parcel Identification Listing attached hereto as Exhibit "B,"[2] which have been determined to be physically impaired on the basis of one or more standards including, but not limited to, the following:
(1) 
The buildings, by reason of age, obsolescence, inadequate or outmoded design or physical deterioration have become economic or social liabilities.
(2) 
The buildings are substandard, unsanitary, unhealthy or unsafe.
(3) 
The buildings are overcrowded, poorly spaced or so lacking in light, space and air as to be unwholesome.
(4) 
The buildings are faultily arranged, cover the land to an excessive extent, show a deleterious use of land, or exhibit any combination of the above which is detrimental to health, safety or welfare.
(5) 
A significant percentage of buildings is more than 40 years of age.
(6) 
A substantial amount of unimproved, overgrown and unsightly vacant land exists which has remained so for a period of five years or more indicating a growing or total lack of utilization of land for economically desirable purposes.
(7) 
The area is an "impoverished area" as certified by the Department of Community and Economic Development under criteria set forth in the Act of November 29, 1967, P.L. 636, No. 282, known as the "Neighborhood Assistance Act" or is a "blighted area" under criteria set forth in the Act of May 24, 1945, P.L. 991, No. 385 known as the "Urban Redevelopment Law."
[Amended at time of adoption of Code]
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by a property owner or taxpayer and located in a deteriorated area, as herein provided, or any such property which has been the subject of any order by a government agency requiring the unit to be vacated, condemned or demolished by reason of noncompliance with laws, ordinances or regulations.
EXEMPTION
The non-liability for the payment of additional real property taxes to the Township resulting from increased assessed valuation attributable to the actual cost of construction or improvements made to deteriorated property within a deteriorated area.
IMPROVEMENTS
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a deteriorated 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.
INDUSTRIAL PROPERTIES
Properties which are zoned industrially according to the Township's Official Zoning Map in effect at the time that the construction occurs.
LOCAL TAXING AUTHORITY
The county, or the Township or the school district.
PROJECT
The improvement of a building carried out during a single continuous period of time according to a common plan.
PROPERTY OWNER
Any natural person, partnership, unincorporated association, limited liability company, or corporation, nonprofit or otherwise. Whenever used in any provision of this Part, the word "property owner" as applied to partnerships shall mean and include all members thereof, as applied to corporations shall mean and include all officials or officers thereof. The term "property owner" used in this Part is synonymous with "taxpayer."
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 Trinity Area School District.
TAX DELINQUENCY
All Township taxes, charges, fees, rents or claims due and unpaid by the owner of the deteriorated property or with respect to the deteriorated property as of the time of the application for an exemption or at any time thereafter during the term of the exemption. The term includes all penalties, additions, interest, attorney's fees and costs due on such delinquent taxes, charges, rents or claims.
TAX YEAR
The twelve-month period from January 1 to December 31 annually.
TOWNSHIP
Township of Canton.
TREASURER
The Treasurer of the Township of Canton.
[1]
Editor's Note: Exhibit A of Ord. 3-2003, 8/20/2003, is on file in the Township offices.
[2]
Editor's Note: Exhibit B of Ord. 3-2003, 8/20/2003, is on file in the Township offices.
[Ord. 3-2003, 8/20/2003, § 2; amended at time of adoption of Code]
1. 
Deteriorated Areas. After holding a public hearing, the Board of Commissioners does hereby concur with the recommendations made by the Township of Canton Planning Department and finds that the areas listed in Exhibit "A"[1] hereto in the Township of Canton respectively constitute a deteriorated area for purposes of this Part.
[1]
Editor's Note: Exhibit A of Ord. 3-2003, 8/20/2003, is on file in the Township offices.
[Ord. 3-2003, 8/20/2003, § 3]
1. 
Any property owner undertaking a project which is qualified to as a construction or reconstruction project may apply for and receive from the Township an exemption from Township real property taxes due to the increased or additional assessed valuation attributable to construction or reconstruction, in the amounts and in accordance with the provisions and limitations set forth in this Part. The exemption from Township real estate taxes shall be specifically limited to the additional assessed valuation attributable to the actual costs of the construction or reconstruction to the property within the deteriorated area. Appeals from the amount of increased assessed valuation attributable to the actual costs of the construction or reconstruction of the property within the deteriorated areas may be taken by the taxpayer or any local taxing authority as provided by the Fourth Class County Assessment Law, 53 P.S. § 8801 et seq., or other applicable law or ordinance. Nothing herein shall preclude a taxpayer or any local taxing authority from appealing the assessed valuation of the property or any increases in assessed valuation not attributable to the construction or reconstruction in accordance with the Fourth Class County Assessment Law, 53 P.S. § 8801 et seq., or other applicable law or ordinance.
[Amended at time of adoption of Code]
2. 
No exemption from taxation is granted other than as set forth in Subsection 1 above.
[Ord. 3-2003, 8/20/2003, § 4]
1. 
The exemption from Township real estate taxes granted to any property owner undertaking a project covered by this Part shall be in accordance with the following conditions and schedule:
A. 
Commercial and Industrial Properties.
(1) 
The exemption shall be limited to a period of five years. The five-year exemption period will commence the year after completion of the improvements.
(2) 
The tax exemption in the initial year described in subparagraph (1) shall be 100% of the Township's real estate taxation upon the assessed valuation attributable to the construction or reconstruction for the first year. For each of the four succeeding years of the exemption period, the exemption shall decline by 25%.
(3) 
There is no exemption granted on the assessed valuation attributable to land. There is no exemption granted if the improvements are not completed by the end of the third calendar year following the year the initial building permit was issued.
(4) 
There is no exemption granted, and any existing exemption shall be revoked, if and for so long as there exists any tax delinquency with respect to the property or any other property owned in the Township by the property owner.
[Ord. 3-2003, 8/20/2003, § 5]
1. 
At the time that a property owner secures a building permit for construction use, the property owner desiring the temporary real estate tax exemption pursuant to this Part shall file a request in writing for exemption on a form prescribed by the Township. The property owner shall file the form with the Township Manager and the Board.
2. 
The property owner must certify on the form provided the following information:
A. 
Name and address of the property owner.
B. 
Lot and block number of the property to continue the construction.
C. 
The initial assessed valuation of the property.
D. 
The current year Township taxes the property.
E. 
The date the building permit was issued for the improvements or construction.
F. 
The summary of the plan of construction, plan of improvement or reconstruction.
G. 
The anticipated date of completion.
H. 
The actual costs of construction, reconstruction or the actual costs of improvement.
I. 
Such other information as may be necessary to process such application for temporary exemption.
3. 
The exemption request shall be filed by the property owner with the Township Manager and the Board no later than 90 days of the date after when the building permit is issued. Failure to submit such exemption request within this time period may permit the Township to deny any exemption claimed pursuant to this Part for the initial tax year after completion of the construction or improvement, thereby limiting the length of the schedule of taxes exempted to less than the full five-year period established under this Part.
4. 
When the construction, reconstruction or improvement has been completed, the property owner shall notify the Township Manager and the Board in writing. Such notice must occur within 30 days of completion. Failure to submit notice of completion within 30 days may permit the Township to deny such request for exemption for the initial tax year after completion of construction or improvement, thereby limiting the length of the schedule of taxes exempted to less than the full five-year period established under this Part. The notice of completion shall include the following information:
A. 
Name and address of the property owner.
B. 
Lot and block number of the property for which the exemption is sought.
C. 
The date that the construction, reconstruction or the improvement was completed.
D. 
Any modification to the plan of construction or improvement as previously submitted.
E. 
The final, adjusted actual costs of construction, reconstruction or improvement.
5. 
The Board shall, after notice in writing and with a prior physical inspection, assess the property to determine the valuation attributable to the construction or improvement eligible for tax exemption under this Part.
6. 
The Board shall provide to the Township and the property owner with the following information in writing:
A. 
The assessed valuation of the property prior to construction or improvement.
B. 
The increase in assessed valuation attributed to the construction or improvement.
C. 
The amount of assessed valuation increase eligible for tax exemption.
The Treasurer shall then exonerate that amount of the assessed valuation increase and refund the amount of taxes attributable to the exemption in accordance with the exemption schedule. The Treasurer, however, shall not exonerate taxes if there exists any tax delinquency with respect to the property for which the exemption is sought or any property in the Township owned by the property owner.
7. 
Appeals from the valuation and the amount eligible for exemption may be taken by the taxpayer or local taxing authorities as provided by the Fourth Class County Assessment Law, 53 P.S. § 8801 et seq., or applicable law or ordinance.
[Amended at time of adoption of Code]
[Ord. 3-2003, 8/20/2003, § 6]
The exemption from taxes authorized by this Part shall be upon the property exempted and shall not terminate upon the sale, exchange or other alienation of such property unless otherwise provided.
[Ord. 3-2003, 8/20/2003, § 9]
The proper officials of the Township are hereby authorized to enter into an intergovernmental cooperation agreement with the county and the school district to implement the exemption from Township real property taxation established under this Part. The intergovernmental cooperation agreement shall be subject to review and approval as to form by the Township Solicitor.
[Ord. 3-2003, 8/20/2003, § 10]
The Township Manager is authorized to draft rules and regulations, if necessary, to implement this Part.
[Ord. 3-2003, 8/20/2003, § 11]
Subject to the provisions of § 27-710, this Part shall enter into effect immediately following its adoption. The provisions of this Part shall apply to all applications filed from and after the effective date hereof.
[Ord. 3-2003, 8/20/2003, § 12]
The terms of this Part and the implementation of the temporary real property tax exemption granted hereunder are not contingent upon the adoption of a similar LERTA ordinance or resolution by the school district. However, the Township strongly encourages the school district to adopt similar provisions as contained in this Part.