[Amended 3-28-1990 by Ord. No. 27-1990; 5-29-2001 by Ord. No. 14-2001; Amended 12-28-2020 by Ord. No. 95-2020]
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 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. 30-2010]
B. The Finance Director shall forward a copy of the request for exemption to the Berks County Board of Assessment Appeals.12
C. The Board shall, after the new construction or improvement to deteriorated property is completed, assess the new construction or assess the improvement separately and 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 or the new construction. Appeals from the reassessment in the amounts determined to be eligible for the exemption may be taken by the taxpayer or the City as provided by law.
D. The assessment attributable to the cost of new construction or improvements to deteriorated property 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.
12. Editor's Note: Amended during codification (see Ch. 1, General Provisions, Part 2).