A. Requests for tax exemption as herein provided shall be made in writing on a form provided by the City at the time a building permit is secured, but in no event shall a request for tax exemption be accepted any later than 6 months after the Assessment Agency issues its increased assessment on the Dwelling Unit or if no building permit or other notification of improvements is required, at the time s/he commences construction. [Amended 7-12-2010 by Ord. No. 32-2010]
B. The Chief Building Official shall forward a copy of the request for exemption to the Berks County Board of Assessment Appeals. [Amended 12-27-1989 by Ord. No. 122-19895]
C. The Berks County Board of Assessment Appeals shall, after the improvement is completed, assess the improvement separately, calculate the amount of the assessment eligible for tax exemption in accordance with the limits established by the City and notify the taxpayer and the City of the reassessment and the amount of the assessment eligible for exemption. All abatements shall begin following notification to the City from the Board of an increase in the assessment attributable to the improvement. Appeals from the reassessment and the amounts determined to be eligible for the exemption may be taken by the taxpayer or the City as provided by law. [Amended 12-27-1989 by Ord. No. 122-1989]
D. The cost of improvements to be exempted, and the schedule of taxes exempted existing at the time of the initial request for tax exemption, shall be applicable to that exemption request, and subsequent amendments to this Part, if any, shall not apply to requests initiated prior to their adoption.
5. Editor's Note: Amended during codification (see Ch. 1, General Provisions, Part 2).