[Ord. 2008-06A, 8/18/2008, § II]
1.
The following categories of "real property" are hereby exempted from
further millage increases:
A.
That portion of a tract of land in which the open space property
interests have been acquired by a local government unit in accordance
with the Act. Any portion of a tract of land in which no open space
property interest has been acquired shall not be subject to the exemption.
B.
That portion of a tract of land that is subject to an easement acquired
in accordance with Act 43.
C.
That portion of a tract of land from which transferable development
rights have been transferred and retired by the Township without their
development potential having occurred on other lands.
2.
The exemption from further millage increases authorized by this section
of this Part shall become effective only if the governing body of
each taxing district that imposes a tax on real property approves
of the exemption either by ordinance or resolution, as applicable.
Exemption from further millage increases for real property as provided
for in this section 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.
[1]
The background of Ord. 2008-06A, 8/18/2008, is incorporated
at length below:
Lower Mount Bethel Township (hereinafter the "Township") recognizes
the importance of preserving open space and conserving natural resources
located within the boundaries of the Township, including farmland
and forests.
Based upon information contained in the United States Department
of Agriculture Natural Resource and Conservation Services Northampton
County Soil Survey, most of the Township, 62%, consists of "prime
agricultural land" as that term is defined in the Pennsylvania Municipalities
Code, 53 P.S. § 10107.
The 2007 Township Comprehensive Plan reflects that roughly
71% of the land in the Township is enrolled in either the Act 319
or Act 515 preferential tax programs, and as of December 2003, (with
that figure having increased after 2003), more than 23% of the land
in the Township is part of agricultural security areas under the act
of June 30, 1981, (P.L. 128, No. 43), 3 P.S. § 901 et seq.,
known as the Agricultural Area Security Law ("Act 43").
The farmland in the Township, particularly the prime agricultural
land, is ideal for the growing of crops and raising of livestock,
and the Board of Supervisors wishes to facilitate the continued availability
of land for these purposes.
Encouraging the continuity, development and viability of agricultural
operations by preserving and protecting agricultural land is a permitted
and legitimate governmental goal pursuant to Pennsylvania law.
As of the time of enactment of this Part, in the entire Lehigh
Valley Region consisting of Northampton County and Lehigh County,
the Township has the highest percentage of farmland perpetually protected
for future agricultural use by way of permanent easement.
A greater percentage of land in Lower Mount Bethel Township
is devoted to agriculture than in adjacent townships and in Northampton
County as a whole (74.3% of the Township as compared to 54.4% of Northampton
County per Table 4-1 of the 2007 Township Comprehensive Plan).
The Board of Supervisors wishes to protect and promote the
continuation of agriculture, particularly in areas with prime agricultural
lands per the Governor’s Executive Order 2003-2 dated March
20, 2003, those areas being preserved farmland, farmland in agricultural
security areas, farmland enrolled in Act 319 of 1974, as amended (Clean
and Green Act), and land capability classes I, II, III, and IV and
other soils of statewide importance as defined by the Natural Resources
Conservation Service.
On January 19, 1968, the General Assembly of this Commonwealth
of Pennsylvania, enacted Act No. 442, P.L. 992 of 1967, as amended
by Act No. 153 of 1996, as amended by Act No. 4 of 2006, (hereinafter
referred to collectively as the "Act"), for the purposes of acquiring
and preserving open space property within the commonwealth.
Under the provisions of the Act, the Township Board of Supervisors
may provide for exemption from further millage increases on certain
categories of real property being used for open space and agricultural
purposes by ordinance.
The Township desires to encourage the acquisition and preservation
of open space and agricultural real property located within the boundaries
of the Township by adoption of this Part providing exemption from
further millage increases imposed on such property.
[Ord. 2008-06A, 8/18/2008, § III]
The exemption from further millage increase, herein sometimes
referred to as a "millage freeze," authorized by this Part shall apply
to all eligible real property in the Township, whether the real property
meets the criteria of this Part prior to or subsequent to the effective
date hereof. For prior acquisitions, the date on which the millage
rate shall be frozen shall be the date that the last of the required
ordinances or resolutions becomes effective. For subsequent acquisitions,
the date on which the millage rate shall be frozen is the date the
local governmental unit completes acquisition of the interest under
this Part. Following the governing body of each taxing authority providing
Township with prompt written notice of any real property that has
been acquired and is eligible for the freeze or which becomes eligible
for the freeze, the Township shall, in turn, give prompt notice to
the appropriate tax collection agents of the exact amount of the millage,
the date it was frozen, and each parcel to which the freeze applies.
Failure of the Township to receive notice of real property eligible
for the freeze as required by law shall result in loss of the exemption
for the subsequent tax year. The exemptions granted under this Part
shall not be considered by the State Tax Equalization Board in deriving
the market value of school district real property so as to reduce
the subsidy to the school district or to increase the subsidy to any
other school district.
[Ord. 2008-06A, 8/18/2008, § IV]
Any real property otherwise eligible for exemption hereunder,
may be released from exemption upon written request of the owner delivered
to the Township and the other governing bodies of each taxing district
authorizing exemption on or before the real estate tax levy in any
tax year.
[Ord. 2008-06A, 8/18/2008, § V]
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 Law, or for any other reason the land is removed from a land use category under § 24-502 of this Part, 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. Rollback taxes shall be calculated based on an amount equal to the difference between the taxes 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 the section shall act as a lien upon the property, collectible in the manner provided by law for the collection of delinquent taxes.
[Ord. 2008-06A, 8/18/2008, § VI]
The Township may repeal this Part at any time; provided, however,
that any real property which is subject to the exemption when the
Part is repealed shall thereafter continue to be exempt from millage
increases, but only for so long as such real property otherwise continues
to be eligible for exemption under the Act.
