[Adopted 4-10-1989 as Ord. No. 1989-5]
As used in this article, the following words
and phrases shall have the meanings set forth below:
Any industrial, commercial or other business property owned
by an individual, association or corporation and located in Latrobe,
as hereinafter provided, or any such above-described property 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, articles or regulations.
INDUSTRIAL PROPERTYAny property, the entire use of which is or will be devoted to commonly recognized industrial activities, and which said property is located within any industrial zone in Latrobe.
COMMERCIAL PROPERTYAny property, the use of which is or will be devoted to commonly recognized commercial activities, and which said property is located in any commercial zone within Latrobe.
BUSINESS PROPERTYAny property located in any zone under the Chapter 166, Zoning, of the Code of Latrobe, other than the commercial or industrial zone, which property is not a single-family owner-occupied property, having building(s) on such property that are devoted to recognized industrial or commercial activities.
Repair, construction or reconstruction, including alterations
and additions, having the effect of rehabilitating a deteriorated
property so that it becomes usable or attains higher standards of
safety, health and economic use of amenity or is brought into compliance
with laws, ordinances or regulations governing such standards. Ordinary
upkeep and maintenance shall not be deemed an "improvement."
Latrobe.
Latrobe, Greater Latrobe School District and Westmoreland
County.
The Council of Latrobe, by Resolution No. 1989-21,
has designated the entirety of Latrobe, Westmoreland County, Pennsylvania,
to be eligible for tax exemption under the Act.[1] All legally existing commercial, industrial or business
properties located in Latrobe are eligible properties entitled to
participate in this tax exemption program.
[1]
Editor's Note: See 72 P.S. §§ 4722
through 4727.
A.Â
There is hereby exempted from all real property taxation
for those eligible properties situated in Latrobe the taxation attributable
to the assessed value of improvements to the same. This exemption
shall apply only to those eligible properties where the improvements
were commenced after July 1, 1988.
B.Â
The exemption from taxes created hereunder shall be
limited to additional assessment valuation attributable to 100% of
the actual cost of improvements to the eligible property. The exemption
shall be applicable beginning January 1 of the next calendar year
following the calendar year in which the notification of reassessment
is issued to the property owner by the assessment authorities and
shall continue for three full calendar years ending December 31 of
the third calendar year.
C.Â
The exemption from taxes granted under this article
shall be upon the property and shall not terminate upon the sale or
exchange of the property.
D.Â
If an eligible property is granted tax exemption pursuant
to this article, the improvement shall not, during the exemption period,
be considered as a factor in assessing other comparable structures
on properties in the immediate vicinity of the improved or new structure.
A.Â
The exemption from real property taxes shall be limited
to:
B.Â
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 Board of Assessment Appeals
upon each exemption separately requested. No tax exemption shall be
granted if the property owner does not secure the necessary and proper
construction permit issued by Latrobe prior to improving the property,
except that improvements commenced between July 1, 1988, and the effective
date of this article may be exempted or exonerated upon written application
filed on or before August 31, 1989, which is 90 days after the effective
date of this article. No tax exemption shall be granted if the improvement
or new construction, as completed, does not comply with all applicable
standards of the Code of Latrobe now in effect or as amended subsequent
to the effective date of this article.
A.Â
Any person desiring tax exemption pursuant to this
article must apply, in writing, to Latrobe on the form furnished by
Latrobe at the same time a construction permit is issued by Latrobe
for construction of the improvement or new construction, as the case
may be. The application must be in writing upon form(s) specified
by Latrobe, setting forth the following information:
(1)Â
The name and address of the property owner.
(2)Â
The date the construction permit was issued for said
improvements.
(3)Â
The address of the property for which an exemption
is being requested.
(4)Â
The nature of the property to be improved.
(5)Â
The type or nature of the improvements, construction
or reconstruction.
(6)Â
The summary of the plan of the improvements.
(7)Â
The cost of the improvements.
(8)Â
An indication whether the property has been condemned
by any governmental body for noncompliance with laws or ordinances.
(9)Â
That the property has been inspected and verified
by the Code Enforcement Officer or his agent.
(10)Â
Such additional information as Latrobe may require.
B.Â
There shall be printed on the form "Construction Permit
Application" the following:
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Notice to Taxpayer
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Under the provisions of Article 1989-5, you
may be entitled to exemption from real estate property tax on your
contemplated improvement or new construction. An application for exemption
may be secured from the Code Enforcement Officer, or other properly
designated official, and must be filed at the time the building permit
is issued.
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C.Â
A copy of the exemption request shall be forwarded
to the Westmoreland County Board of Assessment Office by the Code
Enforcement Officer or Secretary of Latrobe. The Board shall, upon
completion of the improvements and notification from Latrobe that
the improvements comply with all applicable provisions of the Code
of Latrobe, 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 shall further notify the taxpayer
and the local taxing authorities of the reassessment and amount of
the assessment eligible for exemption. In the case of new construction,
the Board shall assess separately the structure(s) and the land upon
which the new construction stands and shall otherwise perform its
duties as above provided for construction of improvements to properties.
D.Â
The cost of improvements to properties to be exempted
and the schedule of taxes exempted existing at the time of the application
for tax exemption shall be applicable to that exemption application,
and any amendment to this article shall not apply to any application
filed prior to the effective date of any such amendment to this article.
E.Â
Appeals from any reassessment and the amount eligible
for the tax exemption under this article may be taken by Latrobe or
by the taxpayer, as provided by law.
The President of Latrobe Council, Secretary
of Latrobe or the Code Officer of Latrobe be and each is hereby designated
as authorized agent to sign any and all necessary forms, permits or
other written documents to implement any and all provisions of this
article.
The effective date of this article is June 1,
1989.
This article shall automatically expire and
terminate May 31, 1994, which is five years following the effective
date of this article; 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 exemption for the full three-year term
authorized herein.
