Township of Scott, PA
Columbia County
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[Adopted 7-23-1996 by Ord. No. 7-23-B-1996]
As used in this article, the following words and phrases shall have the meanings set forth below:
DETERIORATED AREA
An area within the corporate limits of Scott Township, which Scott Township, pursuant to a public hearing, determined to meet one or more criteria for the designation of such area as set forth in Pennsylvania Act 76 of 1977 (72 P.S. § 4722 et seq.), as amended.
DETERIORATED PROPERTY
Any industrial, commercial or other business property owned by an individual, partnership, association or corporation and located in a deteriorated area.
IMPROVEMENT
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." No residential homes, apartments or other living establishments shall be included.
The following areas of Scott Township are hereby delineated as deteriorated areas:
All that certain piece, parcel or tract of land situated in Scott Township, Columbia County, Pennsylvania, being bounded and described as follows:
BEGINNING at a rebar set on the westerly right-of-way line of Township Route No. 511 (Tower Road), said rebar set also being on the southerly right-of-way line of Interstate Route No. 80, said rebar set being further located on a course of South 08 degrees 00 minutes 26 seconds, East 0.94 feet from a rebar found; thence running along the westerly right-of-way line of Township Route No. 511, South 8 degrees 00 minutes 26 seconds, East 140.78 feet to a rebar set in line of land of Pennsylvania Power & Light Company, said rebar set being further located on a course of South 79 degrees 40 minutes 27 seconds, West 0.50 feet from an iron bolt found; thence running along land of Pennsylvania Power & Light Company, South 79 degrees 40 minutes 27 seconds, West 384.15 feet to a concrete monument found; thence continuing along the same, South 7 degrees 39 minutes 26 seconds, East 299.68 feet to a concrete monument found; thence continuing along the same, passing through a rebar found offset 1.31 feet from the end of this course, North 79 degrees 40 minutes 57 seconds, East 384.14 feet to a rebar set on the westerly right-of-way line of Township Route No. 511; thence running along the westerly right-of-way line of Township Route No. 511, South 7 degrees 16 minutes 02 seconds, East 83.03 feet to an iron pin found at the northeasterly corner of land of Earnest and Pauline D. Young; thence running along land of Earnest and Pauline D. Young, land of Darvin J. and Susan C. Dutry, land of Charles W. and Kathleen Werner, land of Scott A. and Jerri L. Crawford and land of Nelson L. and Donna R. Gross, South 81 degrees 37 minutes 54 seconds, West 867.61 feet to an iron pipe filled with concrete found; thence continuing along land of Nelson L. and Donna R. Gross and running along land of Ruth J. Boyer and Donna R. Gross, South 8 degrees 01 minute 59 seconds, East 259.00 feet to a rebar set on the northerly right-of-way line of Township Route No. 511; thence running along the northerly right-of-way line of Township Route No. 511, the following six courses and distances, South 81 degrees 11 minutes 45 seconds, West 109.00 feet to a point; thence South 81 degrees 36 minutes 42 seconds, West 417.61 feet to a point; thence following a curve to the right, said curve having a radius of 568.19 feet, a central angle of 33 degrees 19 minutes 32 seconds, an arc length of 330.48 feet, and a long chord course of North 81 degrees 43 minutes 32 seconds, West 325.84 feet to a point; thence North 65 degrees 03 minutes 46 seconds, West 298.88 feet to a point; thence following a curve to the left, said curve having a radius of 1,769.73 feet, a central angle of 8 degrees 08 minutes 38 seconds, an arc length of 251.55 feet, and a long chord course of North 69 degrees 08 minutes 05 seconds, West 251.33 feet to a point; thence North 73 degrees 12 minutes 24 seconds, West 300.38 feet to a rebar set on the northerly right-of-way line of Township Route No. 511; thence running along residual land of the Dillon Floral Corporation, North 16 degrees 46 minutes 15 seconds, East 1,207.09 feet to a rebar set on the southerly right-of-way line of Interstate Route No. 80, said rebar set also being in line of land of Raymond L. and Faye Hauck, said rebar set being further located on a course of South 81 degrees 35 minutes 01 seconds, West 1.14 feet from an iron pipe found; thence running along the southerly right-of-way line of Interstate Route No. 80, South 68 degrees 03 minutes 54 seconds, East 756.12 feet to a point; thence continuing along the same, following a curve to the left, said curve having a radius of 3,374.17 feet, a central angle of 23 degrees 16 minutes 21 seconds, an arc length of 1,370.53 feet, and a long chord course of South 79 degrees 42 minutes 05 seconds, East 1,361.13 feet to a rebar set, the place of beginning.
Containing 48.228 acres of land and being more fully shown as Parcel No. 1 on survey subdivision plat entitled "Proposed Subdivision of Property of Dillon Floral Corporation," as prepared by Ted L. Oman and Associates, Inc., dated June 4, 1996, and revised June 17, 1996.
Improvements to real property within the deteriorated area which are the subject of taxation for real estate purposes may, upon application to the local taxing authorities, be exempt from real property taxation for a period not to exceed 10 years from the date that the Columbia County Board of Assessment first establishes the new assessment for the new improvements on said property. Said exemption shall apply solely to the improvements and shall not affect, alter or impair the existing assessment on said property nor the real estate taxes due on the same.
A. 
At the time a building or alteration permit is secured for business improvements for which an exemption is desired, the taxpayer shall apply to each appropriate local taxing authority for the exemption provided herein. Requests for the exemption must be made in writing, certified in full on a form prescribed by the appropriate taxing authorities, setting forth the following information:
(1) 
The date the building or alteration permit was issued for said improvements.
(2) 
The type of improvements.
(3) 
The summary of the plan of the improvement.
(4) 
The cost of the improvement.
(5) 
Such additional information as may be required by the designated municipal official of the appropriate municipality for the purpose of implementing the provisions hereof.
B. 
Pursuant to compliance with the procedures specified herein, the designated municipal official of the appropriate taxing authority shall forward a copy of each exemption request to the Columbia County Tax Assessment Office.
C. 
In no case shall any tax exemption be granted pursuant to the provisions hereof if the property owner has not secured or does not secure the necessary and proper zoning, building, land development or other required permits prior to initiating the improvement work.
D. 
Upon completion of the improvements, the taxpayer shall provide the designated municipal officials of the respective taxing authorities and the Columbia County Tax Assessment Office with a certificate of completion issued by the owner, or an independent architect or professional engineer, so that the Columbia County Tax Assessment Office may assess the improvements separately for the purpose of calculating the amount of assessment eligible for tax exemption in accordance with the limits established herein. In the absence of said certificate, the Columbia County Tax Assessor may determine the date of completion.
Each local taxing authority may, at its option, by ordinance or resolution, determine whether an exemption shall be granted and an exemption schedule and procedure in accordance with Act 76 of 1977 (72 P.S. § 4722).
Unless otherwise repealed or extended by the Supervisors of Scott Township, this article shall terminate December 31, 1997. Any property tax exemptions granted under the provisions of this article shall be permitted to continue according to the exemption schedule established pursuant to the provisions hereof, even if this article expires or is repealed or amended.