(a) “Act means the Act of December 22,1993, Public Law 529, No.77, codified as the Allegheny Regional Asset District Law, Pa. Stat. Ann. Tit. 16, §6101-B et seq.
(b) “Allegheny Regional Asset District Law.” See the definition of "Act above.
(c) "Board" means the Council of the Borough of White Oak.
(d) “Board of Property Assessment” means the Department of Property Assessment, Appeals and Review of Allegheny County as set forth in Chapter 207 of the Administrative Code of Allegheny County.
(e) “County” means Allegheny County, Pennsylvania.
(f) "Eligible Taxpayer" means a longtime owner/occupant of a principal residence in the Borough of White Oak who is:
(1) A single person aged sixty (60) or older during a calendar year in which Allegheny County and White Oak Borough real estate property taxes are due and payable and whose household income does not exceed thirty thousand dollars ($30,000.00); or
(2) Married persons if either spouse is sixty (60) or older during a calendar year in which Allegheny County and White Oak Borough real estate property taxes are due and payable whose combined household income does not exceed thirty thousand dollars ($30,000.00); or
(3) An unmarried widow or widower age fifty (50) or older during the calendar year in which County real property taxes are due and payable and whose household income does not exceed thirty thousand dollars ($30,000.00); or
(4) A permanently disabled person aged eighteen (18) or older during the calendar year in which County real property taxes are due and payable and whose household income does not exceed thirty thousand dollars ($30.000.00).
(g) “Household Income” means all income received by an eligible taxpayer while residing in his or her principal residence during a calendar year.
(h) "Income" means all income from whatever source derived, including but not limited to, salaries, wages, bonuses, commissions, income from self-employment, alimony, support money, cash public assistance and relief, the gross amount of any pensions or annuities including railroad retirement benefits, all benefits received under the Federal Social Security Act (except Medicare benefits), all benefits received under state unemployment insurance laws and veterans’ disability payments, all interest received from the federal or any state government, or any instrumentality or political subdivision thereof, realized capital gains, rentals, workers’ compensation and the gross amount of loss of time insurance benefits, life insurance benefits and proceeds (except the first five thousand dollars ($5,000) of the total of death benefit payments), and gifts of cash or property (other than transfers by gift between members of a household) in excess of a total value of three hundred dollars ($300.00), but shall not include surplus food or other relief in kind supplied by a governmental agency or property tax or rent rebate or inflation dividend.
(i) “Longtime Owner/Occupant” means any person who for at least ten (10) continuous years has owned or has occupied the same dwelling place as a principal residence and domicile, or any person who for at least five (5) years has owned and occupied the same dwelling as a principal residence and domicile if that person received assistance in the acquisition of the property as part of a government or non-profit housing program.
(j) “Person” means a natural person.
(k) “Primary Personal Residence” means the dwelling place and so much of the land or lots surrounding it as is reasonably necessary for use of the dwelling as a home, owned and occupied by a person. The term primary personal residence shall also include premises occupied by reason of ownership in a cooperative housing corporation, mobile homes which are assessed as realty for local property tax purposes and the land upon which the mobile home is situated, and other similar living accommodations, as well as part of a multi-dwelling or multi-purpose building and a part of the land upon which it is built. It shall also include premises occupied by a person and located on land owned by a non-profit incorporated association, of which the person is a member, if the person is required to pay a pro rata share of the property taxes levied against the association's land. It shall also include premises occupied by a person if he is required by law to pay a property tax by reason of his or her ownership or rental (including a possessory interest) in the dwelling, the land, or both. An owner includes a person in possession under a contract of sale, deed of trust, life estate, joint tenancy or tenancy in common or by reason of status of descent and distribution.
(l) "Senior Citizens Rebate and Assistance Act" means the Act of March 11, 1971, Public Law 104, No. 3, as amended, codified at Pa. Stat. Ann. Tit. 72, §4751-1 et seq.
(m) “Program” See the definition of “Special Tax Provision” below.
(n) “Special Tax Provisions” means a program of tax relief for eligible taxpayers authorized under Act 77, as amended, consisting of:
(1) A discount on the payment of White Oak Borough real property taxes; and
(2) An installment payment program for the payment of White Oak Borough real property taxes.
(Ord. 3220. Passed 5-21-01.)
(Ord. 3220. Passed 5-21-01.)