[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).