[Adopted 3-7-2022 by Ord. No. O-22-3, approved 3-7-2022]
The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
The Borough of Marcus Hook, Delaware County, Pennsylvania,
acting by and through its Council, or acting by and through its authorized
representatives.
The Commonwealth of Pennsylvania.
The Council of the Borough of Marcus Hook.
County of Delaware, Pennsylvania, acting by and through its
County Council, or acting by and through its authorized representatives.
All real property identified by the current tax parcel identification
numbers listed on Exhibit A.[1]
Any industrial, commercial or other business property located
in the designated area.
Any repair, construction, or reconstruction, including alterations
and additions, undertaken for the purpose of rehabilitating any industrial,
commercial or other business property owned by any individual, association
or corporation and located in the designated area. The term "improvement"
does not include any ordinary upkeep or maintenance.
The Borough of Marcus Hook, the County of Delaware, and the
Chichester School District.
Any individual, partnership, company, association, society,
trust, corporation, municipality, municipal authority, or other group
or entity.
Chichester School District, Delaware County, Pennsylvania,
acting by its Board of School Directors, or, in appropriate cases,
acting by and through its authorized representatives.
[1]
Editor's Note: Said exhibit is on file in the Borough offices.
The Borough does hereby designate the area within the following
boundaries as a "deteriorated area" as determined within the meaning
of LERTA, and one in which the local taxing authorities may grant
a tax exemption pursuant to the provisions of LERTA: All properties
within the Industrial Transition-2 (IT-2) Zoning District, as shown
on the map attached hereto as Exhibit A[1] and comprised of the following parcels of ground identified
by tax folio numbers (current as of the date of this article): 24-00-00638-00,
24-00-00638-08, 24-00-00-638-09, 24-00-00638-11, 24-00-00638-12, 24-00-00638-13,
24-00-00638-14, 24-00-00-638-15, 24-00-00638-17, 24-00-00638-18, 24-00-00638-19,
24-00-00638-20, 24-00-00638-21, 24-00-638-22, 24-00-00638-23, 24-00-00638-24,
24-00-00638-25, 24-00-00638-26, 24-00-00638-27, and 24-00-00638-28,
and any and all other parcels resulting from the further subdivision
or consolidation of such parcels.
[1]
Editor's Note: Said exhibit is on file in the Borough offices.
A.
There is hereby exempted from all real estate property taxes that portion of the additional assessment attributable to the actual costs of new construction or improvements to any eligible property for a ten-year period shown on the exemption schedule in § 180-47 and for which proper application as been made in accordance with this article. The tax exemption shall commence in the tax year immediately following the year in which said new construction or improvements are completed and a certificate of occupancy is issued.
B.
The exemption from taxes authorized by this article shall be upon
the property exempted and shall not terminate upon the sale or exchange
of the property.
C.
The exemption from taxes authorized by this article shall only be
applicable to those properties upon which all taxes and other municipal
charges/fees/levies are current. In the event of delinquency, all
exemption from the point of delinquency and into succeeding years
shall be forfeited, and taxes shall be levied at 100% of assessed
valuation. For the purpose of this article, "delinquency" shall be
defined as a failure to pay any assessment by the date on which assessment
is required by law to be paid.
D.
The exemption shall only apply to the property taxes attributable
to the additional assessment. Property taxes based on the assessment
of the property prior to the completion of the improvements shall
not be exempted or abated in any way by this article and shall continue
to be due and payable following completion of the particular improvement.
A.
The schedule of real property taxes to be exempted shall be in accordance
with the following percentage of the assessed valuation of new construction
or improvements to any eligible property:
|
Tax Year Following Completion of Construction
|
Exemption Portion of Assessed Valuation
|
|---|---|
|
1
|
100%
|
|
2
|
90%
|
|
3
|
80%
|
|
4
|
70%
|
|
5
|
60%
|
|
6
|
50%
|
|
7
|
40%
|
|
8
|
30%
|
|
9
|
20%
|
|
10
|
10%
|
|
All future years
|
0%
|
A.
Any person who is an owner of eligible property and who desires a
tax exemption pursuant to this article shall apply in writing for
such exemption on a form provided by the Borough. The completed application
must be received by the Borough at the same time such person applies
for a building permit for any new construction or improvements. The
application for tax exemption shall require the applicant to supply
the following information:
(1)
The name of the owners or owners of the eligible property;
(2)
The location of the eligible property, including the tax parcel identification
number assigned to such property for real property tax purposes;
(3)
The type of new construction or improvement to be made on the eligible
property;
(4)
The nature of the improvements to be made on the eligible property;
(5)
The date on which construction is scheduled to commence;
(6)
The cost or estimated cost of the new construction or improvements;
and
(7)
Such additional information as the Borough may reasonably require.
B.
The appropriate official of the Borough shall forward a copy of such
completed application to the Borough Council, and within 60 days the
Council shall decide whether the exemption shall be granted and shall
provide the taxpayer with written notice of the decision of the Council
and the basis for such decision.
C.
The Borough Manager shall forward a copy of such completed and approved
application to the county and school district.
D.
In all cases where the exemption is granted, the Borough shall forward
a copy of the exemption request to the Delaware County Board of Assessment,
and the Board of Assessment shall, upon completion of the improvements
and notification from the Borough Code Enforcement Officer that the
improvements comply with all applicable building codes, assess separately
the improvements and calculate the amount of the assessment eligible
for 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 assessments eligible for exemption. The
exemption provided herein shall be effective with the next assessment
immediately following the date on which the exemption is granted.
Appeals from the reassessment and the amount eligible for the exemption
may be taken by the taxpayer or the Borough as provided by law.
E.
The cost of new construction or improvements to be exempted and the
schedule of taxes exempted existing at the time of the initial request
for tax exemption made in accordance with the provisions of this article
shall be applicable to that exemption request, and any subsequent
amendment to this article, if any, shall not apply to applications
filed with the Borough prior to any such amendment.
This article shall expire upon the fifth anniversary of its
enactment unless extended by an ordinance duly adopted by the Borough.
Any property tax exemptions granted under the provisions of this article
shall be permitted to continue according to the exemption schedule
even if this article expires or is repealed.
In the event any provision, exception, sentence, clause or part
of this article shall be held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of this article, it being the intent of the Borough that such
remainder shall be and shall remain in full force and effect.
This article shall become effective upon adoption.
