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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," and creating a new Article XII, entitled "Overseas Military Service Property Tax Relief."
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WHEREAS, Allegheny County currently administers programs that abate property taxes based upon age, homestead or farmstead property status, residential visitability status, duration of home ownership, owner disability status, qualifying parcels' status under the Clean and Green program, and qualifying projects' LERTA status, among other things; and
WHEREAS, although having a family member on active military duty stationed overseas often presents significant financial and other difficulties to our County's residents, the County does not currently administer a program to abate their property taxes in any fashion; and
WHEREAS, the County's row office reform process will reach its final stage in 2008, and the cost savings that the County Controller has estimated for the row office reform process should be sufficient to offset or exceed any cost to the County due to creating a tax abatement program for military personnel stationed overseas;
The Council of the County of Allegheny hereby enacts as follows:
Section 1.
The Allegheny County Code of Ordinances, Chapter 475, entitled "Taxation," is hereby amended by the addition of a new Article XII, entitled "Overseas Military Service Property Tax Relief" as follows:
§475.60. Definitions.
The following words and phrases shall be defined as delineated in this Section, unless context clearly indicates otherwise:
ELIGIBLE PROPERTY - A homestead or homestead property as defined in §8401 of Act 50 of 1998.
EILIGIBLE TAXPAYER - Any owner of eligible property located in whole or in part within Allegheny County may participate in the Overseas Military Service Property Tax Relief program so long as they are either:...
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