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Reading, PA Code of Ordinances
READING, PA CODE OF ORDINANCES
PREFACE
Chapter C HOME RULE CHARTER
Chapter 1 GENERAL PROVISIONS
Chapter 5 ADMINISTRATIVE CODE
Chapter 14 AUTHORITIES
Chapter 23 BOARDS, COMMISSIONS, COMMITTEES AND COUNCILS
Chapter 36 FIRE AND RESCUE SERVICES
Chapter 51 INITIATIVE AND REFERENDUM
Chapter 62 PENSIONS
Chapter 70 PERSONNEL
Chapter 77 POLICE DEPARTMENT
Chapter 91 SALARIES AND COMPENSATION
Chapter 120 ALARM SYSTEMS
Chapter 127 ALCOHOLIC BEVERAGES
Chapter 141 ANIMALS
Chapter 166 CABLE TELEVISION
Chapter 173 COMMERCIAL LAUNDRY CODE
Chapter 180 CONSTRUCTION CODES
Chapter 185 CONVERSION THERAPY
Chapter 188 CURFEW
Chapter 201 ELECTRIC SERVICE
Chapter 212 FEES
Chapter 219 FIREARMS
Chapter 225 FIREWORKS
Chapter 231 FIRE INSURANCE PROCEEDS
Chapter 237 FIRE PREVENTION AND PROTECTION
Chapter 251 FOOD CODE
Chapter 272 GRAFFITI
Chapter 288 HEALTH AND SAFETY
Chapter 295 HISTORICAL AND CONSERVATION DISTRICTS
Chapter 302 HOUSE NUMBERING
Chapter 308 HOUSING
Chapter 317 INVASIVE PLANTS AND NOXIOUS WEEDS
Chapter 325 LAW ENFORCEMENT
Chapter 328 LEAD POISONING PREVENTION
Chapter 332 LIBRARY
Chapter 339 LICENSES AND PERMITS
Chapter 346 LITTER AND ADVERTISING MATERIAL
Chapter 353 LOITERING AND PANHANDLING
Chapter 364 MASSAGE THERAPISTS
Chapter 378 MUNICIPAL CLAIMS AND LIENS
Chapter 387 NOISE
Chapter 396 PARKS AND RECREATION
Chapter 403 PAWNBROKERS
Chapter 410 PEDDLING AND SOLICITING
Chapter 424 POLES
Chapter 431 PROPERTY SALES
Chapter 433 PUBLIC ART
Chapter 438 RAIN BARRELS
Chapter 442 RECORDS, PUBLIC ACCESS
Chapter 453 SALES
Chapter 460 SCRAP METAL DEALERS
Chapter 467 SEWERS AND SEWAGE DISPOSAL
Chapter 473 SEXUALLY ORIENTED BUSINESSES
Chapter 479 SIDEWALK CAFES
Chapter 485 SIGNS
Chapter 496 SOLID WASTE
Chapter 502 STORAGE FACILITIES
Chapter 505 STORMWATER MANAGEMENT
Chapter 508 STREETS AND SIDEWALKS
Chapter 515 SUBDIVISION AND LAND DEVELOPMENT
Chapter 521 SUSTAINABILITY
Chapter 536 TAMPERING WITH PUBLIC PROPERTY
Chapter 540 TATTOO AND PIERCING ESTABLISHMENTS
Chapter 543 TAX ABATEMENTS
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Chapter 546 TAX AMNESTY PROGRAM
Chapter 549 TAXATION
Chapter 555 TREES
Chapter 564 VEHICLE NUISANCES, STORAGE OF
Chapter 570 VEHICLE REPAIR SHOPS
Chapter 576 VEHICLES AND TRAFFIC
Chapter 583 VENDING MACHINES
Chapter 600 ZONING
Chapter A610 ANNEXATION OF TERRITORY
Chapter A611 BOND ISSUES AND LOANS
Chapter A612 FRANCHISE AND SERVICES
Chapter A613 GOVERNMENTAL AND INTERGOVERNMENTAL AFFAIRS
Chapter A614 PLAN APPROVAL
Chapter A615 PUBLIC PROPERTY
Chapter A616 SEWERS
Chapter A617 STREETS AND SIDEWALKS
Chapter A618 WATER
Chapter A619 ZONING; PRIOR ORDINANCES
Chapter DT DERIVATION TABLE
Chapter DL DISPOSITION LIST
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§ 543-106. Exemption procedure and applicable schedule relating to improvements to deteriorated property in deteriorated neighborhoods.
   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).
§ 543-107. Exemption for new residential construction relating to deteriorating areas; permits and compliance with law required.
   A.   There is hereby exempted from real estate taxation, in the amounts and in accordance with the provisions and limitations hereinafter provided, the assessed valuation of any new residential construction built in a deteriorating area, as defined in § 543-103.
   B.   In all cases, the exemption from real estate taxes shall apply to the total assessed valuation attributable to the actual cost of the new residential construction, for which an assessment has been made by the Berks County Board of Assessment Appeals and for which an exemption has been requested. The date of the construction shall be the date of the issuance of the building permit.
   C.   No property shall be entitled to a tax exemption as herein provided unless the necessary and proper permits prior to building the property have been applied for and obtained in accordance with the requirements of § 205 of P.L. 206, No. 34, as reenacted and amended by Act 42 of August 5, 1977.6
   D.   No tax exemption shall be granted if the improvements as completed do not comply with all ordinances, rules, regulations, statutes and other applicable laws. [Amended 12-27-1989 by Ord. No. 122-1989]
6.   Editor's Note: See 72 P.S. § 4711-205.
§ 543-108. Exemption schedule relating to new residential construction in deteriorating areas; termination for tax delinquency.
[Added 12-27-1989 by Ord. No. 122-1989]
   A.   The eligible assessed valuation of the property attributable to new residential construction as determined by the assessment agency to be exempted from taxation each year for three years, shall be in accordance with the schedule below: [Amended 7-12-2010 by Ord. No. 32-2010]
 
Year
Percentage Exempted
First
100%
Second
100%
Third
100%
After the third year, the exemption shall terminate.
 
   B.   The exemption from real estate taxes authorized by this Part shall be upon the duly constructed dwelling unit or units exempted and shall not terminate upon the sale or exchange of the property.
   C.   The exemption from real estate taxes authorized by this Part shall terminate irrevocably upon default in the payment in full of all current real estate taxes, together with accrued penalties and/or interest, due to be paid upon the new residential construction exempted. For purposes of this Part, a default shall be considered to have occurred if such payment is not made in accordance with the tax bill issued upon the new residential construction on or before February 15 of the year following the year in which such tax bill is issued. The provisions of this section shall apply prospectively only to deny the continued exemption of the real estate taxes upon the new residential construction commencing with the first fiscal year following the year for which the tax bill was issued upon which the default occurred. [Amended 12-6-1995 by Ord. No. 124-1995]
§ 543-109. Exemption procedure and applicable schedule relating to new residential construction in deteriorating areas.
[Added 12-27-1989 by Ord. No. 122-1989; amended 6-8-1998 by Ord. No. 20-1998]
   A.   Requests for tax exemption as herein provided shall be made in writing on a form provided by the City; the form shall be submitted at the time the person desiring tax exemption secures the building permit or at the time 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.
   C.   The Berks County Board of Assessment Appeals shall, after completion of the construction, assess separately the dwelling unit and the land upon which the new residential construction stands and calculate the amounts 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 amounts of the assessment eligible for exemption. Appeals for the assessment and/or the amounts eligible for exemption may be taken by the taxpayer or the City as provided by law.
   D.   The cost of construction per dwelling unit to be exempted in the schedules of taxes exempted existing at the time of the initial request for tax exemption shall be applicable to the exemption request, and subsequent amendment to the ordinance, if any, shall not apply to requests initiated prior to their adoption.
7.   Editor's Note: Amended during codification (see Ch. 1, General Provisions, Part 2).
§ 543-110. Subsequent reduction in assessment.
[Added 12-27-1989 by Ord. No. 122-1989]
In the event that the taxpayer shall receive, by whatever means, a reduced assessment with regard to part or all of their property which is currently the subject of the tax exemption provided in this Part, such reduced assessment shall be applied proportionately to the portion of the assessed value which is subject to a tax exemption and the portion of the assessed value which is not subject to a tax exemption, and shall result in a reduction of the tax exemption which was initially granted for purposes of the number of exemption years still remaining on the exemption schedule.
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