AN ORDINANCE OF
DINGMAN TOWNSHIP, PIKE COUNTY, PENNSYLVANIA, DESIGNATING AN AREA OF THIS
TOWNSHIP WHEREBY PROPERTIES ON WHICH NEW COMMERCIAL AND INDUSTRIAL
IMPROVEMENTS ARE MADE ARE ELIGIBLE FOR A TAX EXEMPTION PURSUANT TO THE LOCAL
ECONOMIC REVITALIZATION TAX ASSISTANCE ACT, AS AMENDED; PROVIDING FOR AN
EXEMPTION ON THE ASSESSMENT ATTRIBUTABLE TO THE ACTUAL COST OF SUCH NEW
CONSTRUCTION OR IMPROVEMENTS; PROVIDING FOR THE EFFECTIVENESS OF THIS
ORDINANCE; AND REPEALING ALL PRIOR ORDINANCES OR PARTS OF ORDINANCES THAT
ARE INCONSISTENT WITH THIS ORDINANCE.
WHEREAS, the Local Economic Revitalization Tax Assistance Act (“LERTA”),
Act No. 1977-76, as amended, authorizes local taxing authorities to exempt
from real property taxation, within certain limitations, the assessed
valuation of improvements to, and new construction of, industrial,
commercial, and other business property in areas designated for such purpose
by the governing body of the appropriate, city, borough, incorporated town,
or township; and
WHEREAS, the Board of Supervisors of Dingman Township (“the Board”),
being a “municipal governing body” within the meaning of LERTA, proposes to
establish an area within the boundaries of this Township as an area in which
such tax exemption may be granted by the local taxing authorities; and
WHEREAS, the Board has held a public hearing for the purpose of
determining the boundaries of the area to be designated a “deteriorated
area” in which such exemption may be granted by the local taxing
authorities; and
WHEREAS, the Board, with the consideration having been given to the
recommendations and comments made at such public hearing by the local taxing
authorities and other knowledgeable and interest public and private agencies
and individuals regarding the establishment of the boundaries of an area in
the Township within which local taxing authorities may grant tax exemption
to new industrial and commercial construction and improvements in accordance
with LERTA, has determined that the area hereinafter designated meets one or
more of the criteria of a “deteriorated area” under this Act.
NOW
THEREFORE, BE IT ENACTED AND ORDAINED, and it is enacted and ordained,
by the Board of Supervisors of Dingman Township, as follows:
ARTICLE I – Definitions: The following words and phrases
shall be defined for the purposes of this ordinance as follows:
Designated Area – The area within the Township of Dingman identified in
Article II of this ordinance as a “deteriorated area” as set forth in LERTA.
Eligible Property – Any property located within the designated area that is
lawfully developed or improved for an industrial or commercial purposes or
use, regardless of the zoning district in which it is situated except that
additions to or accessory buildings for single family residences shall not
be eligible.
Improvement – Repair, construction, or reconstruction, including alterations
and additions, having the effect or rehabilitating any property located
within the designated area for any industrial or commercial purpose or use.
Local
Taxing Authorities – The Township of Dingman, the County of Pike, and the
Delaware Valley School District.
Person
– Any individual, partnership, company, association, society, trust,
corporation, municipality, municipal authority, or other group or entity
created or recognized by law.
School
District – The Delaware Valley School District, acting by and through its
Board of School Directors or duly authorized representatives.
ARTICLE II – Designated Area: The Board of Supervisors of
Dingman Township does hereby designate the entire land area within the
nonresidential zoning districts (RC, ND2, NC) of the Township of Dingman as
a “deteriorated area” within the meaning of LERTA, and in which the local
taxing authorities may grant a tax exemption to eligible properties pursuant
to the provisions of that act.
ARTICLE III – Exemptions: Where proper application has been made
and approved in accordance with this ordinance, all portions of the actual
costs of new construction upon, or improvements to, eligible property are
exempt from real property taxation of Dingman Township (as set forth in
Section 302) for five years following completion of all improvements.
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 the eligible property:
| Tax Year(s)
Following Completion |
Exempt Portion
of Assessed Valuation |
| 1 |
90% |
| 2 |
80% |
| 3 |
60% |
| 4 |
40% |
| 5 |
20% |
b. The tax exemptions granted pursuant to this Ordinance shall first
apply in the tax year of Dingman Township immediately following the tax year
in which the eligible new construction or improvements is or are completed.
Notwithstanding this provision, Dingman Township may levy interim real
property taxes upon new construction or improvements prior to completion
thereof.
c. A tax exemption granted under this Ordinance shall not terminate
upon the sale or exchange of the property.
d. Any person who is an owner of eligible property and who desire
tax exemption pursuant to this Ordinance with respect to new construction or
improvements on an eligible property shall apply in writing for such
exemption on a form designated by Dingman Township, and must be received by
Dingman Township at its principal address within sixty (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 Township, within sixty (60) days
following commencement of construction.
e.
Dingman Township shall make available to any person desiring to apply for a
tax exemption in accordance with this Ordinance an application form, which
shall require such person to supply the following information:
ii. The location of the eligible property, including the tax parcel
identification number or numbers assigned to such property for real property
tax purposes;
iii. The type of new construction or
improvements to be made to the eligible property;
iv. The nature of the improvements to be made to
the eligible property;
v. 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;
vi. The cost or estimated cost of the new
construction or improvements;
vii. The number of new employees anticipated upon
completion of the project;
viii. Such additional information as Dingman
Township may reasonably require.
f. Appeals from the reassessment of an eligible property and the
amounts eligible for exemption may be taken by the taxpayer or by Dingman
Township as provided by law.
g. 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 shall be applicable to that exemption request. Any subsequent
amendment to this Ordinance shall not apply to applications filed prior to
their adoption.
ARTICLE IV – Effective Date: This Ordinance shall become
effective five (5) days from the date of adoption.
ARTICLE V – Severability: In the event that any provision,
section, sentence, clause or part of this Ordinance shall be held to be
invalid, such invalidity shall not affect or impair any remaining provision,
section, sentence, clause, or part of the Ordinance.
ARTICLE VI – Repealer: All ordinances or parts of ordinances and
all resolutions or parts of resolutions that are inconsistent with this
Ordinance are hereby repealed.
Ordained and enacted this 19th day of November, 2013.
DINGMAN TOWNSHIP BOARD OF SUPERVISORS
Thomas E. Mincer
Dennis L. Brink
Kerry Welsh
Attest:
Karen Kleist
