For the purposes of this Part, all words used in the present tense include future tense, all words in the plural number include the singular number and all words in singular number include the plural number, unless the natural construction of the sentence clearly indicates otherwise. The word "shall" is mandatory and not directory. As used in this Part, certain terms are defined as follows:
ASSESSMENT AGENCY — The Berks County Board of Assessment Appeals.
CITY — The City of Reading.
DETERIORATED PROPERTY — Any industrial, commercial or other business property owned by an individual, association or corporation, and located in an investment opportunity area, as hereinafter defined, or any such property which has been the subject of an order by a government agency requiring the unit to be vacated, condemned, or demolished by reason of noncompliance with laws, ordinances or regulations.
ENTERPRISE ZONE INVESTMENT OPPORTUNITY AREAS — Deteriorated areas as defined in the Local Economic Revitalization Tax Assistance Act, enacted as of December 1, 1977. For the purposes of this Part, the geographic area of the City outlined on Exhibit "A" attached hereto and incorporated herein by reference,
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and identified as the "enterprise zone tax abatement opportunity area," constitutes the investment opportunity area within the purview of this Part.
IMPROVEMENT — Repair, construction or reconstruction commencing after the effective date of this Part, including alterations and additions having the effect of rehabilitating a structure so that it becomes habitable or attains higher standards of housing safety, health or amenity, or is brought into compliance with laws, ordinances or regulations governing housing standards. Ordinary upkeep and maintenance shall not be deemed an improvement.
15. Editor's Note: Exhibit A is on file in the City offices.