1. Any person desiring a tax exemption pursuant to this Part shall notify the Borough, or its designated officer, in writing on a form provided by such office, at the time such person secures his building permit, or if no building permit or other notification of improvement is required in a particular instance, at the time of commencement of construction.
2. A copy of such exemption request shall be forwarded by the Borough, or its designated officer, to the Tioga County Board of Assessment and Revision of Taxes. Thereafter, such Board shall, after completion of the improvement, assess the improvement separately, calculate the amount of the assessment eligible for tax exemption in accordance with the limits established in this Part and notify both the taxpayer and the Borough of the reassessment and of the amounts of the assessment eligible for an exemption. Appeals from the reassessment and the amounts eligible for the exemption may be taken by the taxpayer or by the Borough as provided by general law.
3. The form hereinbefore prescribed shall require the following verified information:
A. The date the building permit or alteration permit was issued for such improvements, if applicable.
B. The type and scope of improvement.
C. A summary of the plan of the improvement.
D. The estimated cost of the improvement.
E. The person or persons performing the work on the improvements.
F. The location of the property being improved.
G. A statement as to whether or not the property has been condemned by any governmental body and the date of condemnation and, if so, the name of the governmental body and the date of condemnation.
H. Any additional information that the County Assessment Office of the Borough may require for the application of the provisions of this Part.
I. The application requirement set forth in this Section shall be deemed to be mandatory. Failure of any person desiring a tax exemption to comply with the application requirements contained herein shall be conclusively presumed to be a waiver of any right to claim a real estate exemption as provided by this Part.
(Ord. 418, 6/2/2008, §7)