[Adopted 12-14-1998 by Ord. No. 1998-1]
As used in this article, the following words and phrases shall
have the meaning set forth below:
The Tax Assessment Office of Washington County.
Those areas within the Township of West Pike, the boundaries
of which have been fixed by said Township to include the area as follows:
the entire Township.
Any industrial, commercial or other business property owned
by an individual, association or corporation, and located in an Economic
Investment Area, or any such property which has been the subject of
an order by a government agency requiring the unit to be vacated,
condemned or demolished by reason or noncompliance with laws, ordinance
or regulations.
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.
The Township of West Pike Run, the County of Washington,
the California Area School District or any other governmental entity
having the authority to levy real property taxes within Washington
County.
The Township of West Pike Run, Washington County, Pennsylvania.
A.
The amount to be exempted shall be limited to that portion of the
additional assessment attributable to the actual cost of improvements.
B.
Limitations.
(1)
The exemption shall be limited to that improvement for which as exemption
has been requested in the manner set forth below, and for which a
separate assessment has been made by the assessment agency.
(2)
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits for improving the property.
C.
In any case, after the effective date of this article where deteriorated
property is damaged, destroyed or demolished, by any cause or for
any reason, and the assessed valuation of the property affected has
been reduced as a result of the said damage, destruction or demolition,
the exemption from real property taxation authorized by this article
shall be limited to that portion of new assessment attributable to
the actual cost of improvements or construction that is in excess
of the original assessment that existed prior to damage, destruction
or demolition of the property.
A.
The schedule of real property taxes to be exempted shall be in accordance
with the below portion of improvements to be exempted each year:
|
Length
|
Portion
|
|---|---|
|
First year
|
100%
|
|
Second year
|
80%
|
|
Third year
|
60%
|
|
Fourth year
|
40%
|
|
Fifth year
|
20%
|
B.
The exemption from taxes granted under this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
A.
The assessment agency has been or shall be notified of the boundaries
of the Economic Investment Area.
B.
A copy of each completed exemption request shall be forwarded to
the assessment agency by the local taxing authority.
C.
Upon completion of the improvement, the taxpayer shall notify the
local taxing authority and the assessment agency. The assessment agency
shall then assess separately the improvement for the purpose of calculating
the amount of assessment eligible for tax exemption in accordance
with the limits established by this article and shall notify the taxpayer
and the local taxing authorities of the reassessment and amounts of
the assessment eligible for exemption. The Treasurer is authorized
to make refunds, if applicable, only after the assessment agency has
notified the Treasurer of its separate assessment upon the improvement
for which an exemption is requested.
D.
The cost of improvements to be exempted and the schedule of taxes
exempted existing at the time of the initial request for tax exemption
shall be applicable to that exemption request, and subsequent amendments
to this article, if any, shall not apply to requests initiated prior
to the adoption of such amendments.
E.
Appeals from the reassessment and from the amount found to be eligible
for the exemption may be taken by the local taxing authorities or
by a taxpayer as provided by law.
This article shall become effective and Township real estate
taxes will be exempt in accordance with the terms of this article,
upon adoption and upon notification to the assessment agency of such
adoption.
No amendment to this article shall be effective unless consented
to by resolution or ordinance or each local taxing authority which
has consented to be bound by the terms of this article.
A.
Unless sooner repealed by the Township of West Pike Run, Washington
County, Pennsylvania, this article shall automatically expire and
terminate 10 years following the effective date hereof; provided,
however, that any taxpayer who has received or applied for the exemption
granted by this article prior to the expiration date herein provided,
shall, if said exemption is granted, be entitled to the full exemption
authorized herein.
B.
Nothing contained herein shall act to prohibit the Township of West
Pike Run from enacting a similar ordinance after the expiration of
this article.
The provisions of this article are severable if any of its sections,
clauses or sentences shall be held illegal, invalid or unconstitutional,
such provisions shall not affect or impair any of the remaining section,
clauses or sentences.
