Presenter
Presented by Ms. Carlisle
AS AMENDED
Title
An Ordinance amending the Pittsburgh Code, Title Two: Fiscal, Article IX: Property Taxes, Chapter 267: Exemptions for Industrial and Commercial Improvements by increasing the area that qualifies for LERTA tax abatement, creating a new Downtown LERTA district and making certain other changes. (Council District 6)
Body
Be it resolved by the Council of the City of Pittsburgh as follows:
Section 1. That the Pittsburgh Code, Title Two, Fiscal, Article IX: Property Taxes, Chapter 267:
Exemptions for Industrial and Commercial Improvements, is hereby amended as follows:
CHAPTER 267: EXEMPTIONS FOR INDUSTRIAL AND COMMERCIAL IMPROVEMENTS
ยง 267.01 DEFINITIONS.
As used in this Chapter, the following words and phrases shall have the meanings set forth below:
(a) BOARD. The [Board of Property Assessments, Appeals and Review] Office of Property Assessments of Allegheny County, Pennsylvania or its successor(s), if any, responsible for assessing properties in the city.
(b) DETERIORATED AREAS. Those locations in the City which Council, after public hearings, has determined to be physically impaired on the basis of one (1) or more standards including, but not limited to, the following:
(1) The buildings, by reason of age, obsolescence, inadequate or outmoded design or physical deterioration have become economic or social liabilities.
(2) The buildings are substandard, unsanitary, unhealthy or unsafe.
(3) The buildings are overcrowded, poorly spaced or so lacking in light, space and air as to be unwholesome.
SEE ATTACHMENT