[Adopted 1-5-1998 by Ord.
No. 1-1998 (Ch. 24, Part 6, of the 1988 Code of
Ordinances)]
A.
This article shall be known as the "Revenue Allocation Program Ordinance"
(hereinafter "RAP Ordinance") and the program created hereby shall
be known as the "RAP Program."
B.
The provisions hereof shall become effective immediately upon the
latter of the following:
C.
Its terms, upon becoming effective, shall continue in effect without
annual reenactment until the expiration provided herein. Changes in
its terms become effective on the date specified in any amending ordinance;
provided, however, no changes will become effective which will adversely
affect any financing obligations of the Authority or Township (if
no Authority is created) for which the Authority or Township (if no
Authority is created) has become obligated prior to the date of the
change.
This article is enacted pursuant to the authority granted by
the following statutes:
A.
The Local Economic Revitalization Tax Assistance Act, the Act of
December 1, 1972, P.L. 237 No. 76; 72 P.S. § 4722 et seq.,
(hereinafter "LERTA").
B.
The Transportation Partnership Act, as the same may be amended, the
Act of July 9, 1985, P.L. 189 No. 47; 53 P.S. § 1621 et
seq., (hereinafter "TPA").
C.
The Second Class Township Code, 53 P.S. § 65101 et seq.,
as amended and reenacted by Act 1995-60, approved November 9, 1995,
(hereinafter "Code").
D.
The General Local Government Code, 53 Pa.C.S.A. § 101 et
seq. (hereinafter "GLGC"), including, without limitation, Chapter
23, relating to intergovernmental cooperation, Chapter 54, relating
to business improvement districts (hereinafter "BIDA") and Part VII
relating to debt.
E.
The Public School Code of 1949, 24 P.S. § 1-101 et seq.
(hereinafter "School Code").
G.
The County Code, 16 P.S. § 101 et seq. (hereinafter "County
Code").
The following words and phrases when used in this article shall
have the meaning ascribed to them in this section, unless the context
clearly indicates a different meaning; and the Township, after public
hearing, hereby find the following facts:
The North Franklin Recreation and Business Improvement Authority
(or such other name as the Authority may from time to time adopt),
which may be organized as a municipal authority under the MAA by the
Township Supervisors.
The Board of Assessment Appeals of Washington County, Pennsylvania.
The person or persons appointed to collect real estate taxes
imposed pursuant to the taxing powers of the Township.
The erection of a building or buildings on previously unoccupied
land or upon land on which a building or buildings have been demolished
or razed for the purpose of erecting a new building or buildings consisting
of industrial, residential, commercial or other business uses designed
to obtain higher standards of safety, health, economic use or amenity.
A payment made voluntarily by a taxpayer whose property is
within the eligible area to the Authority or Township (if no Authority
is created) in developing public infrastructure facilities projects
or services. "Contribution" shall include, without limitation, grants,
gifts and donations as defined in the TPA, BIDA or MAA.
Washington County, Pennsylvania.
The County RAP Ordinance, Ord. 1997-1, approved at Minute
No. 559, dated March 6, 1997.
That geographic area of North Franklin Township more particularly
described in Exhibit "A1"[1] attached to this article, as approved after prior public
hearing by the Board of Supervisors, which meets the requirements
of § 4725 of LERTA.[2] The geographic area designated as the "RAP. District"
on Exhibit "A1" has been found and determined to be within the following
criteria:
The area contains vacant ground or abandoned uses.
The area lacks public infrastructure and, thus, has defective
design or arrangement of buildings, streets or lot layouts.
Much of the area contains economically undesirable land uses.
Defective design and arrangement of buildings.
Faulty street or lot layout.
The area is determined to meet the requirements for redevelopment
under criteria set forth in § 1702(a) of the Act of May
24, 1945, P.L. 991, No. 385 known as the "Urban Redevelopment Law."[3]
The eligible area as defined by this article shall be limited
to that described on Exhibit "A1".[4] Application of the terms and conditions of the RAP Program
shall be limited to the eligible area described in Exhibit "A1". Properties
located in the "eligible area" shall be considered "benefited properties"
within the meaning of any of the following:
Any industrial, commercial (including residential used for
commercial income purposes) or other business property owned by an
individual, association or corporation and located in the designated
area on Exhibit "A1"[5] known as the "RAP District" or any such property therein
which has been the subject of an order by a government agency requiring
the unit to be vacated, condemned or demolished by reason of noncompliance
with laws, ordinances or regulations. Owner-occupied residential property
or any residential property with fewer than four units, including,
without limitation, single-family detached housing, duplexes and condominiums,
is not eligible property under this article.
The allocation to the Authority or Township (if no Authority
is created) by the local taxing Authority of the revenue generated
by the tax based upon the additional assessment valuation attributable
to the actual cost of the construction, reconstruction or improvement
made to the eligible property, subject to and conditioned upon the
property owner agreeing to make contributions in an amount equal to
the tax.
Repair, construction or reconstruction, including, without
limitation, alterations and additions having the effect of rehabilitating
a deteriorating 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.
Collectively or singularly a county, borough, incorporated
town, township, institution district or school district having authority
to levy real property taxes (i.e., the County of Washington, Trinity
School District and North Franklin Township).
The maximum amount of exemption for the RAP District pursuant
to this article shall be 100% of the millage in effect on a year-to-year
basis (currently 15 mills) as applied to the tax assessment attributable
to improvements.
The Board of Supervisors.
Any natural person, partnership, unincorporated association
or corporation, nonprofit or otherwise. Whenever used in any provision
of this article, the word "person," as applied to partnerships, shall
mean and include all the partners thereof; as applied to unincorporated
associations, shall mean and include all members thereof; and as applied
to corporations, shall mean and include all officials or officers
thereof. The term "person," used in this article, is synonymous with
the word "taxpayer" and "property owner."
The owner of real property within the eligible area as determined
by the County assessment records for real estate taxation purposes.
No lessee, optionee or equitable owner may apply without the express
written consent of the owner.
A property owner whose parcel exceeds 50 acres in size and
upon which land exists or is proposed to be constructed in the aggregate
250,000 square feet of buildings which are or would be assessable
for real estate taxation purposes.
That portion of North Franklin Township, Washington County,
also known as the "eligible area" and more particularly described
as the Franklin Lakes Certified Area as shown on Exhibit "A1"[6] attached to this article as established by the Board of
Supervisors pursuant to TPA, BIDA, MAA, the Code. The Board of Supervisors
may, from time to time, enlarge the eligible area by resolution, but
it may not be reduced if the effect of such resolution would in any
fashion affect the security of or revenues available to any Township
or Authority financing.
The rebuilding of a building, parts of a building or buildings
previously erected for the purpose of changing or enhancing the economic
use or amenity of such structure(s) or to obtain higher standards
of function, safety or health.
The Trinity School District.
The value of a parcel of real property within the Township
and school district as established by the Board or the Court of Common
Pleas pursuant to the provisions of the Fourth to Eighth Class County
Assessment Law, 72 P.S. § 5453.101 et seq., for the purpose
of the levy of real property taxes.
The twelve-month period from January 1 to December 31, annually.
North Franklin Township.
[1]
Editor's Note: Exhibit "A1" is included as an attachment to this chapter.
[2]
Editor's Note: See 72 P.S. § 4725.
[3]
Editor's Note: See 35 P.S. § 1702(a).
[4]
Editor's Note: Exhibit "A1" is included as an attachment to this chapter.
[5]
Editor's Note: Exhibit "A1" is included as an attachment to this chapter.
[6]
Editor's Note: Exhibit "A1" is included as an attachment to this chapter.
The terms and conditions of this article and the implementation
of any real property tax exemption granted hereunder are contingent
upon the adoption of a companion resolution by the school district
and inclusion in the county ordinance by resolution. Pursuant to § 2301
et seq. of the General Local Government Code,[1] no amendment to this article shall be effective unless
consented to by all local taxing authorities.
[1]
Editor's Note: See 53 Pa.C.S.A § 2301.
Any property owner whose real property is located within the
eligible area and who makes improvements to such real property may
apply for and receive from the Township an exemption from certain
real property taxation upon such improvements in the amounts and in
accordance with the provisions and limitations set forth in this article,
provided that a legally binding contribution agreement is executed
by such property owner. The exemption of real property taxes by the
Township is conditioned upon the receipt of 100% exemption upon such
improvements from the county and school district in accordance with
the provisions of their ordinance and resolution, respectively.
A.
The maximum amount of the exemption for all taxpayers of all real
estate taxes under this article, the county ordinance and the school
district resolution shall be limited to the total sums necessary for
payment into the Authority or Township (if no Authority is created)
to fund and guarantee debt service, costs and expenses (including
planning, financing, acquiring, developing, improving and operating),
to sink bonds or notes and to provide reserves for future phases of
the recreation plan, all related specifically to public infrastructure
facilities projects or services by the Authority or Township (if no
Authority is created) pursuant to the TPA, BIDA, MAA, School Code,
County Code or Code.
B.
The maximum amount of the exemption for each taxpayer shall be determined
in each tax year, after levy of real estate taxes for such year by
all local taxing authorities.
C.
The exemption from real estate taxes authorized by this article shall
be upon the property exempted and shall not terminate upon the sale
or exchange of the property.
D.
The exemption from real estate taxes shall be limited to 10 years
as permitted by LERTA for each building constructed or reconstructed
or improvements on each eligible property. No exemption granted under
this article shall continue past such time period as determined by
LERTA on a improvement-by-improvement basis.
E.
Nothing herein shall preclude a taxpayer or the local taxing authorities
from appealing, from time to time, the assessment valuation of the
eligible property or any increases in assessed value as provided in
the Fourth to Eighth Class County Assessment Law, 72 P.S. § 5453.101
et seq.
A.
At the time that a property owner or tenant secures a building permit
for commencement of construction, reconstruction or improvement of
a property within the eligible area, and as a condition precedent
to obtaining such a building permit, the property owner desiring exemption
from real estate tax pursuant to this article shall file a request,
in writing, for exemption on a single form provided by the Township,
substantially in the form attached hereto and made a part hereof as
Exhibit "B"[1] which is hereby approved by the Township, which shall
include a legally binding commitment to make the contributions required
under this article.
[1]
Editor's Note: Exhibit "B" is on file at the Township
office.
B.
At the time a major property owner submits its first application
for exemption it shall file a master build-out schedule detailing
all the improvements upon which construction is anticipated to start
within two years. The schedule shall itemize the approximate square
footage of the improvements and the location on the parcel. Thereafter,
so long as future building permit applications are substantially consistent
with the master build-out schedule, the property owner shall, upon
execution of the contribution agreement, be deemed to have complied
with this section.
C.
The property owner must certify on the form provided the following
information:
(1)
Name and address of owner.
(2)
Lot and block number of the property to be improved.
(3)
The date the building permit was issued for construction, reconstruction
or improvement.
(4)
The type of construction, reconstruction or improvement for which
exemption is requested.
(5)
The summary of the plan of construction or reconstruction or plan
of improvement.
(6)
The anticipated date of completion.
(7)
The actual costs of construction, reconstruction or improvement.
(8)
Where such activity consists of improvements to bring the property
into compliance with laws, ordinances or regulations governing safety
or health, specific citations must be made to those laws, ordinances
or regulations.
(9)
Such other information as may be necessary to process such application
for exemption.
D.
The application must be submitted by the property owner to the Township
no later than 90 days after the date the building permit was issued.
E.
Within 30 days of the date the exemption request was submitted to
the Township, a copy of the exemption request, including the master
build-out schedule, if any, shall be forwarded by the Township to
the Board as well as to the County, School District and, if the exemption
request is filed by a lessee and a master build-out schedule has been
filed, the major property owner whose master build-out schedule is
affected.
F.
Upon receipt of the exemption request, the Board shall certify the
following information to the Township within 30 days of receipt of
the exemption request:
G.
When the construction, reconstruction or improvement has been completed,
the property owner shall notify the Township and the Township shall
notify the county, School District and Board, in writing. Such notice
must occur within 90 days of completion. The notice of completion
shall include the following information:
(1)
Name and address of owner.
(2)
Lot and block number of property improved.
(3)
The date construction, reconstruction or improvement was completed.
(4)
Any modification to the plan of construction, reconstruction or improvement
as previously submitted.
(5)
The final adjusted actual costs of construction, reconstruction or
improvement.
H.
After notice, in writing, from any local taxing authority or property
owner and with a prior physical inspection, the Board shall assess
the property to determine the assessment valuation attributable to
the construction, reconstruction or improvement and eligible for tax
exemption under this article, the county ordinance and the School
District resolution.
I.
The Board shall provide, in writing, to the Township, county and
School District, property owner and Tax Collector the following information:
(1)
The tax assessment of the property prior to construction, reconstruction
or improvement.
(2)
The increase to assessed valuation attributed to the construction,
reconstruction or improvement.
(3)
The amount of assessed valuation increase eligible for tax exemption.
(4)
The allocation of the increase in assessed valuation eligible for
tax exemption by the Township, county and School District.
J.
The Township shall promptly notify the county, the School District
and the tax Collector with a copy to the property, in writing, of
the maximum amount of tax that may be exempted, which shall thereafter
be the contribution amount, pursuant to this article.
K.
The Tax Collector shall forward the tax bill, which shall include
the contribution amount, to the property owner at the appropriate
time for each local tax authority utilizing its established tax collection
process as set forth in the School Code and the Local Tax Collection
Law, 72 P.S. § 5511.1 et seq. (hereinafter the "Local Tax
Collection Law").
L.
M.
After first forwarding the contribution share of the tax bill to
the Authority or Township (if no Authority is created) for deposit
in the Authority or Township (if no Authority is created), The Tax
Collector utilizing its established procedure shall forward the appropriate
amount due, based on the allocation provided by the Board, to each
of the local taxing authorities.
N.
The Tax Collector shall arrange for refund of taxes and/or exemption,
as the case may be, based upon the exemption and shall provide evidence
of tax exemption, in writing, to each taxpayer or by way of tax receipts
or other documents.
O.
Should the taxpayer's contribution paid to the Township during
any taxable year not take advantage of the maximum exemption available
from the Township and School District exemptions, the actual amount
of exemption granted to each taxpayer from each local taxing authority
shall be calculated by the Board applying an allocation based upon
the ratio of the participating tax millage of each of the local taxing
authorities for each tax year in which an exemption is claimed.
P.
All remaining taxes, whether from the base assessment of taxes or
on unused amounts of exemption, shall be paid to the Tax Collectors
of the local taxing authorities according to the normal tax collection
process of the School Code and/or Local Tax Collection Law and the
provisions of any other statute or regulation relating to the collection
of real estate taxes.
Q.
In the event of a tax delinquency whereby the delinquent tax is collected
by Washington County, upon receipt of its share of tax, the Township
shall forward to the Authority or Township (if no Authority is created)
100% of the tax derived from the millage in effect on a year-to-year
basis (currently 15 mills) or the appropriate lesser amount as determined
by the Board based upon an assessment appeal.
R.
The Authority or Township (if no Authority is created) and a major
property owner (for any parcel(s) or subparcel(s) covered by a master
build-out schedule) may, on behalf of the property owners, provide
some or all of the reporting placed upon property owners to the local
taxing authorities and the same may be met by an annual report by
the Authority or Township (if no Authority is created) to the local
taxing authorities.
As soon as practical after the adoption of the budgets of the
local taxing authorities and the levy of real estate taxes thereunder,
the local taxing authorities shall notify the Authority or Township
(if no Authority is created) of the property tax millage rates and
allocation to be applied to any exemption for the taxable year.
The length of the schedule of taxes exempted shall not exceed
10 years, the maximum time period allowed by LERTA from completion
of the construction, reconstruction or improvement on an improvement-by-improvement
basis.
A.
In the event that any special assessment district, including, without
limitation, one authorized by the Code, the TPA and the GLGC, is utilized
to secure any debt utilizing RAP Program revenue as a source of revenue
for such debt, any property owner which could be liable for any special
assessment thereunder may provide any reports or filings for any other
property owner within such assessment district.
B.
No building permit for any improvement on an eligible property in
the eligible area shall be issued until an RAP Program application
has been filed.
C.
No permanent occupancy permit for zoning and use shall be issued
until the certificate of completion required by this article has been
filed by the property owner.
The provisions of this article, the county ordinance (as it applies to the eligible area) and the School District resolution shall become effective on the date identified in § 400-19B and shall impact upon all property within the eligible area for which building permits are issued from its effective date. This article, the county ordinance and the School District resolution shall remain in effect for a period of 10 years from the effective date and requests for exemptions may be filed at the time of issuance of any building permits for construction, reconstruction and improvement at any time during this ten-year period, provided further that each property owner shall have the benefit of the maximum period of exemption set forth in § 400-26, except as set forth in § 400-29 below.
If at any time during the period in which this article is in
effect (including the period of exemption after completion of construction,
reconstruction or improvement) all of the Authority or Township (if
no Authority is created) public infrastructure facilities projects
or services within the Franklin Lakes Certified District shall be
completed, including the payment of all outstanding debt, nonassessable
cost overruns, costs and expenses, the Authority or Township (if no
Authority is created) shall so notify the Township of such completion
and the provisions of this article shall become null and void upon
the adoption of an ordinance by the Township terminating the effect
of this article.
The Township Secretary is hereby empowered to prescribe, adopt,
promulgate and enforce rules and regulations related to any matter
pertaining to the administration and enforcement of this article.
No rule or regulation of any kind shall be enforceable unless it has
been approved by resolution of the Board of Supervisors. A copy of
such rules and regulations currently in force shall be available for
public inspection.
The Chairman of the Board of Supervisors is hereby authorized
and directed to enter into such agreements with the Authority, School
District and county as are necessary from time to time to effectuate
the terms of this article. Said agreements shall be in a form approved
by the Township Solicitor.
[Added 12-14-1999 by Ord.
No. 10-1999]
A.
Expansion of eligible area. The commercially zoned land shown on
Exhibit "B" and described by Washington County Tax Parcel Numbers
on Exhibit "C," both of which are attached hereto and made a part
hereof, is hereby designated as an eligible area for participation
in the Revenue Allocation Program as set forth in this article.
B.
Eligible area name. The Revenue Allocation Program eligible area,
as amended by this section, shall hereby be known as the "Revised
Franklin Lakes Eligible Area."
C.
Acts of assembly. This article is enacted and intended to be in compliance
with the provisions of the acts of Assembly recited above, and where
the interpretation of terms or provisions of this article are not
in accordance with or in compliance with the provisions of said acts
of Assembly, the provisions of said acts are intended to be adopted,
resolved or enacted by this section as though fully incorporated,
set forth, and made a part of this section.
D.
Rules and regulations. The Township Secretary is hereby empowered
to prescribe, adopt, promulgate and enforce rules and regulations
related to any matter pertaining to the administration and enforcement
of this article. No rule or regulation of any kind shall be enforceable
unless it has been approved by resolution of the municipal governing
body. A copy of such rules and regulations currently in force shall
be available for public inspection.
E.
Cooperation with the Authority, School District and county. The Chairman
of the Board of Supervisors is hereby authorized and directed to enter
into such agreements with the Authority, School District and the County
as are necessary from time to time to effectuate the terms of this
article. Said agreements shall be in a form approved by the Township
Solicitor.
