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§ 4712-103. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: September 14, 2020

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Exemptions (Refs & Annos)
Tax Exemption and Mixed-Use Incentive Program Act
Effective: September 14, 2020
72 P.S. § 4712-103
§ 4712-103. Definitions
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Adult entertainment.” As defined in 68 Pa.C.S. § 5502 (relating to definitions).
“Blighted property.” The term includes:
(1) A premises:
(i) ascertained to be a public nuisance due to physical condition or use, regarded as a public nuisance at common law and deemed to be a danger to public health, safety and welfare or public nuisance as regulated by a locally adopted property maintenance code or, if no such code exists, any compatible code enacted by the act of November 10, 1999 (P.L. 491, No. 45),1 known as the Pennsylvania Construction Code Act; or
(ii) the condition of which contains an attractive nuisance created by physical condition, use or occupancy, including abandoned water wells, shafts, basements, excavations and unsafe fences or other structures, or which contains an unauthorized entry, unsafe equipment or other safety risk.
(2) A dwelling that has been condemned or otherwise deemed unfit for occupancy or use by the local authority having jurisdiction due to dilapidated, unsanitary, unsafe or vermin-infested condition or that is lacking in the facilities and equipment as required by the Pennsylvania Construction Code Act.
(3) A structure determined by the local authority having jurisdiction to be a fire hazard or otherwise that could easily catch fire or cause a fire and endanger public health, safety and welfare.
(4) A vacant or unimproved lot or parcel of ground located in a predominantly developed neighborhood that has become a place for the accumulation of trash and debris or haven for rodents and other vermin by reason of neglect or lack of maintenance.
(5) A property that is vacant and has not been rehabilitated within one year from receipt of notice for corrective action as issued by the local authority having jurisdiction, except a property where a valid construction permit is in place.
(6) A vacant or unimproved lot or parcel of ground that is subject to a municipal lien for the cost of demolition of a structure previously located on the property and for which no payments on the lien have been made for a period of 12 months.
(7) A vacant or unimproved lot or parcel of ground on which the total municipal liens for delinquent real estate and property tax or any other type of municipal claim are greater than 150% of the fair market value of the property as established by the board of assessment appeals or other body with legal authority to determine the taxable value of the property.
(8) A property that has been declared abandoned in writing by the owner, including an estate that is in possession of the property.
“Deteriorated area.” An area designated by a municipal corporation to consist of blighted property. The term includes an impoverished area.
“Exemption schedule.” The tax exemption schedule under section 5.2
“Impoverished area.” Any area in this Commonwealth which is certified as an impoverished area by the Department of Community and Economic Development and the certification of which is approved by the Governor. Certification shall be made on the basis of Federal census studies and current indices of social and economic conditions.
“Improvement.” Repair, construction or reconstruction, including alterations and additions, having the effect of rehabilitating a blighted property so that it becomes habitable or attains higher standards of safety, health, economic use or amenity, or is brought into compliance with laws, ordinances or regulations governing such standards. Ordinary upkeep and maintenance shall not be deemed an improvement.
“Local taxing authority.” A county, city, borough, incorporated town, township, institution district or school district having authority to levy real property taxes.
“Mixed-use housing and development.” Any urban, suburban, village development or single building that combines residential, commercial, cultural, institutional or industrial uses to provide more efficiency for the community in terms of space, transportation and economic development.
“Municipal corporation.” A city, borough, incorporated town or township.
“Property maintenance code.” A municipal ordinance which regulates the maintenance or development of real property. The term includes a building code, housing code and public safety code.
“Serious violation.” A violation of a State law or a property maintenance code that poses an immediate imminent threat to the health and safety of a dwelling occupant, occupants in surrounding structures or passersby.

Credits

2020, July 14, P.L. 631, No. 61, § 3, effective in 60 days [Sept. 14, 2020].

Footnotes

35 P.S. § 7210.101 et seq.
72 P.S. § 4712-105.
72 P.S. § 4712-103, PA ST 72 P.S. § 4712-103
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document