[Adopted 7-10-2018 by Ord. No. 1936]
As used in this article, the following words and phrases shall
have the meaning set forth below:
Refers to all property within the commercial and industrial
zones of the City.
Any industrial, commercial or other business property owned
by an industrial, partnership, association, corporation or individual
and located in an area constituting, for the purposes of this article,
a deteriorated area, referred to herein as an "investment opportunity
area," as hereinafter provided, or any such property which has been
the subject of an order by a government agency requiring the property
to be vacated, condemned, or demolished by reason of noncompliance
with laws, ordinances, 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 in 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 will be included.
The City, the school district, the county, or any other governmental
entity having the authority to levy real property taxes within the
City.
The City Council of the City of Clairton.
A.
The exemption from real property taxes shall be limited:
(1)
To the exemption schedule as established within this article.
(2)
To that portion of the additional assessed valuation of improvements
to the deteriorated property.
(3)
To the assessed valuation attributable to the cost of construction
of a new industrial, commercial or other business unit.
(4)
To the assessed valuation of new construction within the designated
deteriorated area.
B.
In all cases the exemption from taxes shall be limited to that portion
of the additional assessment attributable to the improvement or new
construction, as the case may be, and for which a separate assessment
has been made by the County Office of Property of Assessments, and
for which an exemption has been separately requested.
C.
No tax exemption shall be granted if the property owner does not
secure the necessary and proper permits prior to improving the property.
D.
In any case after the effective date of this article when deteriorated
property is damaged, destroyed or demolished, by any cause 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 assessments that existed prior to the damage, distribution
or demolition of the property.
E.
No tax exemption shall be granted for any property that is tax delinquent.
A.
The real estate tax exemption schedule shall be in effect when the
owner or lessor shall commence use of said property. The maximum exemption
period shall be 10 years; however, City Council will determine the
length of the exemption and the percentage amount exempt on a case
by case basis.
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 but shall continue for the full time originally granted.
C.
If the use of the property at the time the exemption is granted is
modified, terminated, or changed during the specified exemption period
in any way which would have affected the exemption if the property
had been so used when the exemption was granted, then, at the election
of the Clairton City Council, the exemption shall terminate as of
the date the use was modified or terminated if the Clairton City Council
determines that continuation of the exemption would be inconsistent
with the purposes of this article.
A.
Any person desiring tax exemption pursuant to this article shall
apply to the City at the time a building permit is secured for construction
of the improvement. The application shall be in writing upon forms
specified by the City setting forth the following information:
(1)
The date the building permit was issued for said improvement;
(2)
The location of the property to be improved;
(3)
The nature of the property to be improved (industrial, commercial,
etc.);
(4)
The type of improvement;
(5)
The summary of the plan of the improvement;
(6)
The cost of the improvement;
(7)
The property has been inspected and verified by the City; and
(8)
Such additional information as the City may require.
B.
A copy of the exemption requests shall be forwarded to the Allegheny
County office of Property Assessments by the City Manager. The County
shall determine and shall assess separately the improvements and calculate
the amounts of the assessment eligible for the tax exemption in accordance
with the limits established by this article and notify the taxpayer
and local taxing authorities of the reassessment and amounts of the
assessment eligible for tax exemption. In the case of new construction,
the County shall assess separately the unit and the land upon which
the new construction of improvements to properties.
C.
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 the exemption request, and subsequent amendment
to this article, if any, shall not apply to requests initiated prior
to their adoption.
D.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the City or by the taxpayer as provided by law.
The Council of the City of Clairton by resolution may adopt
rules and regulations to govern the implementation and interpretation
of this article.
No amendment to this article shall be effective unless consented
to by resolution or ordinance of each local taxing authority which
has consented to be bound by the terms of this article.
Any exemption made permissible under this article shall not
be applied to any residential home, apartment buildings or other living
establishments, except hotels and motels, which rent rooms to travelers
on short-term basis.
All ordinances or parts of ordinances, which are inconsistent
herewith, are hereby repealed.
If any sentence, clause, section, or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections
or parts of this ordinance. It is hereby declared as the intent of
the Clairton City Council that this article would have been adopted
had such unconstitutional, illegal or invalid sentence, clause, section
or part thereof not been included herein.
This article adopted by the Council of the City of Clairton
at a duly assembled public meeting held this 10th day of July 2018.
