[Ord. 9811-7, 11/9/1998; as amended by Ord. 2009-09-02, 9/14/2009]
As used in this Part, the following words and phrases shall
have the meaning set forth below unless the context clearly indicates
otherwise:
The Borough of Red Lion.
The Council of the Borough of Red Lion.
Any industrial property owned by an individual, association,
or corporation and located in a deteriorated area, as initially set
forth in this Part or added by subsequent ordinance of Council, or
any such property which has been the subject of an order by the Borough
requiring the unit to be vacated, condemned, or demolished by reason
of noncompliance with laws, ordinances, or regulations.
Repair, construction, or reconstruction, including alterations
or additions, having the effect of rehabilitating a deteriorated or
vacant 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.
Property for which the principal use of the property is for
a large enclosed processing establishment, heavy storage service,
research laboratory, light manufacturing, lace or clothing manufacture,
general manufacturing, assembly of electronic apparatus, instrument
making, tool and die making, cabinet and furniture making, and any
similar use. In case of doubt as to whether a use qualifies as industrial
property, the Borough Council shall make the final determination after
conducting a public hearing on the issue and obtaining recommendations
from the Red Lion Borough Planning Commission and Red Lion Borough
Redevelopment Commission.
The Borough Council of the Borough of Red Lion.
The Borough of Red Lion and the Red Lion Area School District.
[Ord. 9811-7, 11/9/1998; as amended by Ord. 2000-09-8, 9/11/2000]
1.
The Council of the Borough of Red Lion hereby designates as a deteriorated
area the following:
A.
Areas which are located in an Industrial Zoning District, as set
forth on the official Zoning Map of the Borough of Red Lion.
B.
Areas which are located in the Borough Center Zoning District, as
set forth on the official Zoning Map of the Borough of Red Lion.
C.
Areas which are located in a Commercial Zoning District, as set forth
on the official Zoning Map of the Borough of Red Lion.
2.
The following property located in these areas shall be eligible to
participate in this program:
B.
Any property located in the Borough Center or Commercial Zoning District
for which the principal use of the property is as follows: retail
store or shop; personal service business; professional or business
office; eating establishment (drive-in or restaurant); laundry and
dry-cleaning establishment (non-coin-operated); small-type processing
establishment, i.e., with 2,000 square feet or less of gross ground
floor (e.g., optician, shoe repair shop); multi-use building; public
buildings and facilities; public utility buildings; apartment in conjunction
with commercial establishment; medical clinic or laboratories; bed-and-breakfast
inn; shopping center, shopping mall, or shopping plaza; commercial
recreation establishment; public or semipublic parking lot; funeral
home; commercial parking lot or building; tavern; commercial school;
club room; club grounds; meeting hall; motel; hotel. In case of doubt
as to whether a use qualifies under this section, the Borough Council
shall make the final determination after conducting a public hearing
on the issue and obtaining recommendations from the Red Lion Borough
Planning Commission and Red Lion Borough Redevelopment Commission.
[Ord. 9811-7, 11/9/1998]
1.
The amount to be exempted shall be limited to the additional assessment
valuation attributable to the actual costs of improvements to deteriorated
property.
2.
The exemption shall be limited to that improvement for which an exemption
has been requested in the manner set forth below and for which a separate
assessment has been made by the local taxing authority.
[Ord. 9811-7, 11/9/1998]
1.
The percentage of additional assessment attributable to the improvements
to the property exempted from real estate taxes is as follows:
|
Length
(year)
|
Portion
(percent)
| |
|---|---|---|
|
First
|
100%
| |
|
Second
|
90%
| |
|
Third
|
80%
| |
|
Fourth
|
70%
| |
|
Fifth
|
60%
| |
|
Sixth
|
50%
| |
|
Seventh
|
40%
| |
|
Eighth
|
30%
| |
|
Ninth
|
20%
| |
|
Tenth
|
10%
|
2.
The exemption from taxes granted under this Part shall be upon the
property and shall continue upon the sale or exchange of the property.
[Ord. 9811-7, 11/9/1998]
1.
There shall be placed on or attached with the application for the
building, zoning, and alteration permits issued by the Borough the
following:
Notice to Taxpayers
Under the provisions of Ordinance No. __________ you may be
entitled to a property tax exemption on your contemplated alteration
or new construction. An application for exemption may be secured from
the Borough office and must be filed with the Borough at the time
a building permit is secured.
2.
At the time a building or alteration permit is secured for the construction
of an improvement for which an exemption is requested, the taxpayer
shall apply to the Borough Council or any successor agency thereto
for the exemption provided for in this Part. Request for the exemption
must be in writing certified in full as prescribed by the Borough
setting forth the following information:
[Ord. 9811-7, 11/9/1998]
A copy of the request for exemption shall be forwarded to the
York County Assessment Office by the Borough. Upon completion of the
improvement or new construction, the taxpayer shall notify the Council
so that the Council may have the Assessor assess the improvements
separately for the purpose of calculating the amount of assessment
eligible for tax exemption in accordance with the limits established
in this Part. The Borough will then obtain from the York County Assessor
the amount of the assessment eligible for exemption and will notify
the taxpayer. Appeals from the reassessment and the amount eligible
for the exemption may be taken by the taxpayer or the Borough as provided
by law governing assessment appeals.
[Ord. 9811-7, 11/9/1998]
Unless otherwise modified by Council, this Part shall remain
in effect until repealed. Nothing contained herein shall act to prohibit
the Council of the Borough of Red Lion from enacting a similar ordinance
or modifying this one. Any property tax exemptions granted under the
provisions of this Part shall be permitted to continue according to
the exemption schedule even if this Part is repealed or modified.
