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NEW HOME CONSTRUCTION
TAX ABATEMENT RESOLUTION


APOLLO-RIDGE SCHOOL DISTRICT
ARMSTRONG AND INDIANA COUNTIES, PENNSYLVANIA

A RESOLUTION OF THE APOLLO-RIDGE SCHOOL DISTRICT, ARMSTRONG AND INDIANA COUNTIES, ESTABLISHING PURSUANT TO ARTICLE VIII, SECTION 2, SUBSECTION (b) (iv) OF THE PENNSYLVANIA CONSTITUTION AND THE NEW HOME CONSTRUCTION LOCAL TAX ABATEMENT ACT, ACT 202, of 1986, 72 P.S. SECTIONS 4754-1, ET SEQ., A REAL ESTATE TAX ABATEMENT SCHEDULE FOR NEW HOME CONSTRUCTION UPON UNIMPROVED REAL ESTATE.

       WHEREAS Article VIII, Section 2, subsection (b) (iv) of the Pennsylvania Constitution and the New Home Construction Local Tax Abatement Act, Act 202 of 1986, 72 P.S. §§ 4754-1, et seq. (hereinafter, the "Act"), authorize local taxing authorities to exempt from taxation new home construction upon unimproved residential property; and

       WHEREAS, pursuant to such authority, the Apollo-Ridge School District (hereinafter, the "School District") desires to provide for the temporary exemption from real estate taxation of such new home construction upon unimproved property located within its geographical boundaries;

       WHEREAS, in conformity with the Act, the Board of School Directors of the School District, in conjunction with the governing bodies of several other local taxing authorities, held a public hearing on January 24, 2001, for the purpose of discussion of the provisions of this resolution, including the abatement period and the exemption schedule, pursuant to Section 4 of the Act, 72, P.S. § 4754-4.

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       NOW, THEREFORE, the Board of School Directors of the Apollo-Ridge School District resolves it as follows:

       Section 1.      Definitions.  For the purposes of the interpretation and administration of this Resolution, the following definitions shall apply to terms used in this Resolution:

       (A)      "Improvement" means the erection or construction of one or more residential buildings in compliance with laws, ordinances or regulations governing such actions.

       (B)      "Unimproved residential property" means any unimproved real estate owned by an individual, association, corporation or governmental entity located in the geographical boundaries of the Local Taxing Authorities, which is or may be zoned, in accordance with the Pennsylvania Municipal Planning Code, for residential use.

       (C)      "School District" means the Apollo-Ridge School District, located in Armstrong and Indiana Counties.

       Section 2.      Purpose.  In consideration of the substantial amount of unimproved residential property located within its boundaries and its mutual desire to rejuvenate and enhance economic growth in the region, the School District has determined that it is in the best interests of its communities that the boundaries within which tax exemption herein provided shall be available should be coterminous with the geographical boundaries of the School District.

       Section 3.      Schedule of Temporary Exemption.  The School District hereby temporarily exempts from real property taxation the assessment attributable to improvements to unimproved residential property located within the geographical boundaries of the School District in accordance with the provisions set forth hereinafter. There shall be no abatement of tax on the assessed valuation attributable to land. Temporary tax exemption for such improvements to unimproved residential properties will be provided in accordance with the following schedule:

      Year One: 100% of the assessed value of the improvements
      Year Two: 100% of the assessed value of the improvements

After the second year immediately following the year upon which the improvement becomes assessable, the exemption shall terminate. To be eligible for temporary tax exemption under this Resolution, construction of the improvement must commence within one (1) year following the issuance of a building permit for the improvement and such construction must be completed within (2) years following the issuance of a building permit for the improvement. Where the municipality in which the property is located does not required the issuance of a building permit the foregoing time periods shall be measured from the date of commencement of the construction of the improvement.

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       Section 4.      Application For Temporary Tax Exemption.  Any person desiring tax exemption pursuant to this Resolution shall notify the Secretary of the School District in writing on a form prescribed by the School District submitted at the time such person secures a building permit for the construction of the improvement, or, if no building permit is required in the municipality, within thirty (3) days of the commencement of construction of the improvement. Applications for temporary tax exemption not submitted to the School District within thirty (30) days after the issuance of a building permit (or, where no permits are required, after the commencement of construction) will not be eligible for tax exemption hereunder, except that, as to building permits issued (or, where not permits are required, as to construction commenced) between November 1, 2000, through March 31, 2001, applications submitted by April 30, 2001, shall be eligible for tax exemption. The application for exemption must set forth the following information:

       (A)      The identity of the unimproved residential property that is to be improved by reference to the adjoining street, road or highway and the block and lot or tax parcel number of the property as designated by the Board of Property Assessment, Appeals, and Review of Armstrong or Indiana Counties:

       (B)      The identity of the current owner of record, or person or entity having an equitable interest in the unimproved residential property, and any person or entity having a financial interest in either the unimproved residential property or the planned improvement.

       (C)      The date the building permit was issued for the planned improvement(s) or, where no permit is required, the date construction of the improvement commenced;

       (D)      A summary of the plan of improvement of the unimproved residential property;

       (E)      An estimate of the cost of the planned improvement; and

       (F)      Such other and additional information as the School District may require to determine eligibility for the exemption.

       Section 5.      Processing of Application for Temporary Tax Exemption.   If the application meets the requirements of this Resolution and upon approval of the application by the Board of School Directors of the School District, a copy of the application shall be forwarded to The Board of Property Assessment, Appeals and Review or Armstrong or Indiana Counties and the applicant shall be notified of such action. Upon completion of the construction of the improvement, the applicant must promptly notify the Board of Property Assessment, Appeals and Review of Armstrong or Indiana Counties so that an inspection of the improvement may be made. When the Board of Property Assessment, Appeals and Review of Armstrong or Indiana Counties so that an inspection of the improvement may made. When the Board of Property Assessment, Appeals and Review has completed its inspection, such agency shall assess separately the improvement and the land, shall calculate 

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the amounts of the assessment eligible for tax exemption in accordance with the limits of this Resolution and shall notify the applicant and the School District of the same.


       Section 6.      Exemption Upon Property.  The exemption from taxes authorized by this Resolution shall be upon the property exempted and shall not terminate upon the sale, conveyance, bequest or other alienation of such property.

       Section 7.      Non-Contingency.  This Resolution shall become effective within the Apollo-Ridge School District without the necessity of the adoption of similar tax abatement ordinance by any of the other local taxing authority.


       Section 8.      Expiration and Repeal.  Except as otherwise provided herein, the provisions of this Resolution shall continue in full force and effect through and including December 31, 2011. Prior to such date, this Resolution may be repealed by resolution or ordinance of the Board of School Directors of the School District. Unless earlier terminated by the School District, the terms of this Resolution shall automatically expire and be deemed repealed effective January 1, 2012. The expiration or earlier repeal of this Resolution shall not affect any completed application for exemption received by the School District before the effective date of expiration or repeal, as to which the terms of this resolution shall continue to apply.

        Section 9.      Repeal of Inconsistent Resolutions.  Any Resolution or part of a Resolution in conflict is hereby repealed insofar as it is in conflict herewith.

       WHEREFORE, the Board of Directors enacted this Resolution this 26th day of March, 2001.


ATTEST:                                                       APOLLO-RIDGE SCHOOL DISTRICT


____________________________         _______________________________
Secretary                                                       President, Board of School Directors