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[Adopted 2-13-2017 by Ord. No. 5-2016]
Unless the context specifically and clearly indicates otherwise, the meaning of terms and phrases used in this article shall be as follows:
ACT or LERTA
The Local Economic Revitalization Tax Assistance Act of the Commonwealth, Act No. 76 of 1977, as amended and supplemented (72 P.S. § 4722 et seq.).
CITY
The City of Lower Burrell, Westmorland County, Pennsylvania, acting by and through its Council, or, in appropriate cases, acting by and through its authorized representatives.
COMMONWEALTH
The Commonwealth of Pennsylvania;
COUNTY
The County of Westmoreland, Pennsylvania, acting by and through its Board of County Commissioners, or, in appropriate cases, acting by and through its authorized representatives.
DESIGNATED AREA
The area within the City identified in § 266-54 of this article;
ELIGIBLE PROPERTY
Any industrial, commercial, or other business property located in the designated area.
IMPROVEMENT
Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating any industrial, commercial or other business property owned by any individual, association or corporation and located in the designated area; "improvements" does not include any ordinary upkeep or maintenance.
LOCAL TAXING AUTHORITY
Includes the City, the county, and the School District;
PERSON
Any individual, partnership, company, association, society, trust, corporation, municipality, municipality authority or other group or entity.
SCHOOL DISTRICT
The Burrell School District, Westmoreland County, Pennsylvania, acting by and through its Board of School Directors, or, in appropriate cases, acting by and through its authorized representatives.
A. 
This City does hereby designate the area located within the following boundaries as a "deteriorated area" within the meaning of the Act, and one in which the local taxing authorities may grant a tax exemption pursuant to the provisions of the Act:
Tax Parcel ID No. 17-03-16-0-095, Tax Parcel ID No. 17-03-16-0-096, and Tax Parcel ID, No. 17-03-16-0-097 owned by Widewaters as shown on Exhibit 1 attached hereto and incorporated herein by reference.[1]
[1]
Editor's Note: Exhibit 1 is on file in the City offices.
B. 
Any discrepancy between the description of the designated area in this section and the area designated for the purposes of LERTA in the LERTA District Resolution shall be resolved in favor of the LERTA District Ordinance, it being the intent of the local taxing authority to grant exemption to all new construction and improvements to the eligible property within the area designated by the City.
There is hereby exempted from real property taxation of this local taxing authority that portion of the additional assessment attributable to the actual costs of new construction upon, or improvements to, eligible property for which proper application has been made in accordance with this article, subject to the limitations hereinafter set forth.
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 eligible property:
Tax Year(s) Following Completion of Construction
Exempt Portion of Assessed Valuation
Year One
100%
Year Two
90%
Year Three
80%
Year Four
70%
Year Five
60%
Year Six
50%
Year Seven
40%
Year Eight
30%
Year Nine
20%
Year Ten
10%
A tax exemption granted under this article shall first apply in the tax year of a local taxing authority immediately following the tax year in which the eligible new construction or improvements are completed. Nothing in this article is intended to limit or prohibit, nor shall it be construed as limiting or prohibiting, the levy of interim real property taxes upon new construction or improvements prior to completion thereof.
Any person who is an owner of eligible property and who desires tax exemption pursuant to this article with respect to new construction or improvements on an eligible property shall apply in writing for such exemption on a form to be provided by the local taxing authorities or tax assessment office at the address set forth on such form or, if no address is set forth thereon, at the principal office of the local taxing authorities, and said form must be received by a local taxing authority within 60 days following the date of issuance of a building permit for the new construction or improvements with respect to which exemption is desired or, if no building permit is required and no other notification of new construction or improvements is required to be given to the City, within sixty (60) days following commencement of construction.
A local taxing body shall make available to any person desiring to apply for a tax exemption in accordance with this article an application form ("the application") which shall require such person to supply the following information:
A. 
The name of the owner or owners of the eligible property;
B. 
The location of the eligible property, including the tax parcel identification number or numbers assigned to such property for real property tax purposes;
C. 
The type of new construction or improvements to be made on the eligible property;
D. 
The nature of the improvements to be made to the eligible property;
E. 
The date on which the relevant building permit was issued or, if no building permit is required, the date on which construction commenced or the estimated date on which it shall commence, as appropriate;
F. 
The cost or estimated cost of the new construction or improvements;
G. 
Such additional information as a local taxing authority may reasonably require.
A copy of the exemption request shall be forwarded by the property owner to the local tax authorities and Westmoreland County tax assessment office. The said assessment office shall, after completion of the improvement, assess separately the improvement and calculate the amounts of the 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 cost of new construction or improvements to be exempted and the schedule of taxes exempted at the time of an initial request for tax exemption made in accordance with the further provisions of this article shall be applicable to that exemption request, and any subsequent amendments to this article, if any, shall not apply to applications filed with a local taxing authority prior to their adoption.
If the property owner files a real estate tax assessment appeal with the Westmoreland County Board of Assessment Appeals or Court of Common Pleas and achieves a reduction in assessed value on the eligible property for any of the years within the exemption schedule, or any of the first three years following the 10th year of exemption, then the property owner must repay the total amount of real estate taxes that were previously exempted during the exemption schedule.
If during the ten-year exemption period or for three years thereafter, the owner of the eligible property ceases using the improvements by relocating the operations performed at the improvements, the owner shall, upon demand of the local taxing authority, reimburse the local taxing authority an amount equal to the annual real property taxes that would have been paid at discount had the improvements not been exempted from the real property taxes.
This article and the tax exemptions granted herein shall not apply and shall not be available where:
A. 
The property owner does not secure the necessary and proper permits prior to improving the property;
B. 
The property, as completed, does not comply with the laws, ordinances, regulations, and codes of the Commonwealth of Pennsylvania, Westmoreland County and the City of Lower Burrell;
C. 
There are any delinquent taxes owed to the local taxing authority;
D. 
The property owner fails to comply with the provisions of this article.
A. 
Unless otherwise sooner repealed, extended, or amended by ordinance of the City Council, the LERTA tax exemption contained within this article shall terminate following application of the final exemption in Year 10, subject to the time period for any repayment provision provided in this article. The repayment provisions contained in this article shall continue for three years after the end of the LERTA tax exemption.
B. 
This article may be renewed, extended, or amended at any time by ordinance.
C. 
Any amendment to or termination of this article shall not apply to exemption requests initiated prior to the termination or adoption of the amendment, nor shall it impact any repayment provision of this article.
It is declared that enactment of this article and the provisions hereof are for the benefit of the general health, safety and welfare of inhabitants of the City of Lower Burrell and those purposes set forth in the LERTA statute, 72 P.S. § 4722 et seq.