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Ordinance of the County of Allegheny providing for the amendment of County Ordinance No. 14-01, passed in Council on February 6, 2001, entitled, “Ordinance amending and supplementing Ordinance 14-01, enacted February 16, 2001, to provide for additional Senior Citizen Property Tax Relief.”.
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Ordinance of the County of Allegheny providing for the amendment of County Ordinance No. 14-01, passed in Council on February 6, 2001, entitled, “Ordinance amending and supplementing Ordinance 14-01, enacted February 16, 2001, to provide for additional Senior Citizen Property Tax Relief.”.
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WHEREAS, the Board of Commissioners of Allegheny County, acting pursuant to legal authority granted by the Pennsylvania General Assembly under Act 77 of 1993, codified as the Allegheny Regional Asset District Law, Pa. Stat. Ann. tit. 16, §6101-B et seq. (Supp. 1998), adopted County Ordinance No. 32066 on March 31, 1994; and,
WHEREAS, the Board of Commissioners of Allegheny County adopted and incorporated as part of Ordinance No. 32066 a program of tax relief for longtime senior citizen owner/occupants of a personal residence within the County to fulfill the mandates of Section 6171-B(4) of Act 77 of 1993; and
WHEREAS, the General Assembly of the Commonwealth of Pennsylvania enacted Act 85 of 2000 which amended Section 6171-B(4) of Act 77 of 1993 by modifying the requirements for participation in County's existing senior citizens tax relief program; and
WHEREAS, the County Council of Allegheny County previously enacted Ordinance No. 33-00 which amended Ordinance No. 32066 to expand the previously established tax relief program for longtime senior citizen owner/ occupants of a personal residence within the County; and
WHEREAS, the County Council of Allegheny County previously enacted Ordinance No. 14-01 which amended Ordinance No. 33-00 to fully incorporate the changes made to Section 6171-B(4) of the Second Class County Code by virtue of the General Assembly's recent enactment of Act 85 of 2000; and
WHEREAS, the County is desirous of formally amending its previously established property tax relief program in order to provide additional property tax relief to senior citizens.
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
Ordinance No. 14-01, passed in Allegheny County Council on February 6, 2001, entitled, “An Ordinance providing for the amendment of County Ordinance No. 32066 , adopted March 31, 1994 in order to broaden the qualifications for the previously established program of the county property tax relief for long time senior citizen owner/ occupants meeting certain income eligibility requirements established under the Second Class County Code and to establish regulations for appeals under the program” is hereby amended as follows:
ARTICLE X - ALLEGHENY COUNTY PROPERTY TAX RELIEF PROGRAM
Section 2 should be deleted in its entirety and replaced with the following:
Section 2 - Special Tax Provision
All eligible taxpayers in the County who are longtime owner/occupants of a principal residence shall be deemed a separate class of subjects of taxation and shall be entitled to the benefit of the Special Tax Provisions of this Article
(b) All eligible taxpayers in Allegheny County who are longtime owner/occupants shall be entitled to apply for and have the Allegheny County real estate tax on their eligible property calculated based on the fair market value of the property for the calendar year 2000, and this discount shall not be in derogation of the allowable 2% discount permitted to all taxpayers for early payment.
(c) All eligible taxpayers in Allegheny County who are longtime owner/occupants shall be entitled to pay the gross or face amount of Allegheny County real property taxes due and owing during any tax year in two (2) equal installment payments. The Treasurer shall establish the respective dates for all eligible taxpayers to make an installment payment of Allegheny County real property taxes.
SECTION 6. If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
SECTION 7. Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Resolution.