Local Economic Revitalization Tax Assistance Act of the Commonwealth,
72 P.S. § 4722 et seq., as amended.
BOARD OF COMMISSIONERS
The Lower Moreland Township Board of Commissioners.
COMMONWEALTH
The Commonwealth of Pennsylvania.
COUNTY
County of Montgomery, Pennsylvania, acting by and through
its Board of County Commissioners, or acting by and through its authorized
representatives.
DESIGNATED AREA
The area within the Township identified in this article and
attached as Exhibit A.
ELIGIBLE PROPERTY
Any industrial, commercial or other business property located
within the designated area. Property adjacent to areas meeting the
criteria of this section, but which would not otherwise qualify, may
be included within the designated area, if the local taxing authority
determines that new improvements on such property would encourage,
enhance or accelerate improvement of the properties within the designated
area.
INDUSTRIAL, COMMERCIAL OR OTHER BUSINESS PROPERTY
Any property located within the designated area (MU-REV District)
that does not contain a residential dwelling unit or units, which
shall include properties located within the MU-REV District that have
a commercial business on the first floor of the building. Any properties
within the MU-REV District that only provide for residential use or
contain a mix of residential and commercial are specifically excluded
from this definition.
IMPROVEMENT
Repair, construction, or reconstruction, including alterations
and additions, having the effect of rehabilitating an industrial,
commercial or other business property owned by an individual, association
or corporation located within the designated area 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; improvement does not include
any ordinary upkeep or maintenance.
LOCAL TAXING AUTHORITIES
Lower Moreland Township, Montgomery County, and the Lower
Moreland School District.
PERSON
Any individual, partnership, company, association, society,
trust, corporation, municipality, municipal authority, or other group
or entity.
SCHOOL DISTRICT
Lower Moreland School District, Montgomery County, Pennsylvania,
acting by its Board of School Directors, or, in appropriate cases,
acting by and through its authorized representatives.
TOWNSHIP
Lower Moreland Township, Montgomery County, Pennsylvania,
acting by and through its Board of Commissioners, or acting by and
through its authorized representatives.
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