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A Resolution of the County of Allegheny, Commonwealth of Pennsylvania, removing exemptions from real property tax, earned income tax, net profits tax, mercantile, business privilege tax and sales tax within a specific geographic area in the County of Allegheny, Commonwealth of Pennsylvania designated as City of Pittsburgh Revitalization Keystone Opportunity Zone.
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Whereas, Allegheny County, Pennsylvania on February 20th, 2001 in Ordinance No. 15-01 of Bill No. 0276 and on July 8, 2003 in Resolution No. 36-03-RE of Bill No. 1239-03, resolved to provide tax exemptions within a defined geographical and political boundary of Allegheny County; and
Whereas, the Pennsylvania Keystone Opportunity Zone and Keystone Opportunity Expansion Act, as amended by Act 217 of 2002, hereinafter referred to as the “Act,” authorizes political subdivisions to apply to the Pennsylvania Department of Community and Economic Development (DCED) to decertify areas within the respective political subdivision currently designated as a Keystone Opportunity Expansion Zone and, as a precondition of such application, to enact a binding resolution that removes from the designated and approved geographic area exemptions, deductions, abatements or credits from all local taxes identified in the Act, which resolution will be contingent only on DCED's approval of the application for decertification; and
Whereas, the County of Allegheny is participating in an application to DCED via the Southwestern Pennsylvania Commission seeking approval to decertify part of the Keystone Opportunity Expansion Zone.
The Council of the County of Allegheny hereby resolves as follows:
Section 1. Incorporation of the Preamble.
The provisions set forth in the preamble to this Resolution are incorporated by reference in their entirety herein.
Section 2. Recission of a Portion of the City of Pittsburgh Revitalization Keystone Opportunity Zone.
Effective as of the date of, and contingent only upon, DCED's approval of the application to decertify a portion of the Southwestern Pennsylvania Keystone Opportunity Expansion Zone, Ordinance No. 15-01 of Bill No. 0276 and Resolution No. 36-03-RE of Bill No. 1239-03 are hereby rescinded with respect to the property herein described in Attachment “A”, said property is hereby removed from City of Pittsburgh Revitalization Keystone Opportunity Zone, and all tax benefits provided by the Act to that property are hereby withdrawn.
Section 3 Severability. If any provision of this Resolution shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable form the remaining provisions of this Resolution which shall be in full force and effect.
Section 4 Repealer. Any Resolution or Ordinance or part hereof conflicting with the provisions of this Resolution is hereby repealed so far as the same affects this Resolution.