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Resolution of the County of Allegheny, Commonwealth of Pennsylvania, amending the New Home Construction/Improvement Program Resolution enacted May 23, 1996 by the Board of Commissioners of Allegheny County at Agenda Number 700-96, subsequently amended by Resolution No. 22-00 enacted December 15, 2000 by Allegheny County Council, amended by Resolution No. 6-01 enacted February 16, 2001, amended by Resolution No. 61-02 enacted November 13, 2002, and amended by Resolution No. 04-04 enacted March 11, 2004; providing for the continuation of the Allegheny County New Home Construction/Improvement Exemption Program.
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WHEREAS, the New Home Construction Local Tax Abatement Act, Pa. Stat. Ann. Tit. 72 § 4754-1 et seq., otherwise known as Act 202, authorizes local taxing authorities to exempt new residential construction from real estate taxation for specific periods of time when the construction is located on unimproved residential property; and
WHEREAS, the Improvement of Deteriorating Real Property or Areas Tax Exemption Act, Pa. Stat. Ann. Tit. 72 § 4711-101 et seq., otherwise known as Act 42, authorizes local taxing authorities to exempt the assessed valuation of improvement of deteriorated properties from real estate taxation for specified amount and specific periods of time when the property is located in a deteriorated neighborhood; and
WHEREAS, on May 23, 1996, the Board of Commissioners of Allegheny County formally adopted a resolution establishing the “New Home Construction/Improvement Exemption Program,” exercising the legal authority provided in Act 202 and Act 42 to establish a program of temporary exemptions or abatement; and
WHEREAS, Allegheny County Council acted to extend the New Home Construction/Improvement Exemption Program with the enactment of Resolution No. 22-00 on December 15, 2000; and made subsequent extensions of the Program through Resolution No. 6-01 enacted February 16, 2001, Resolution No. 61-02 enacted Nove...
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