§ 24-43. Definitions.  


Latest version.
  • ACT 77
    The Act of December 22, 1993, P.L. 529, No. 77, codified as the Allegheny Regional Asset District Law, 16 P.S. § 6101-B et seq., as amended.
    ALLEGHENY REGIONAL ASSET DISTRICT LAW
    Same as Act 77 above.
    BOROUGH
    The Borough of Aspinwall.
    BOROUGH COUNCIL
    The Council of the Borough of Aspinwall.
    ELIGIBLE TAXPAYER
    A long-term owner/occupant residing in the Borough who is: (1) a single person aged 60 or older during a calendar year in which Borough real estate taxes are assessed and due and whose household income does not exceed $30,000; or (2) married person, if either spouse is 60 or older during a calendar year in which Borough real estate taxes are assessed and due and whose household income does not exceed $30,000.
    HOUSEHOLD INCOME
    All income received by an eligible taxpayer during a calendar year.
    INCOME
    All income from whatever source derived including, but not limited to, salaries, wages, bonuses, commissions, interest, dividends, IRA distributions, income from self-employment, alimony, support money, cash public assistance and relief, the gross amount of any pensions or annuities, including 50% of railroad retirement benefits, 50% of all benefits received under the Federal Social Security Act (except Medicare benefits), all benefits received under state unemployment insurance laws and veteran's disability payments, all interest received from the federal or any state government or any instrumentality or political subdivision thereof, realized capital gains, net income from rentals, workers' compensation, the gross amount of loss of time insurance benefits, life insurance benefits and proceeds (except the first $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 $300, but shall not include surplus food or other relief in kind supplied by governmental agency or property tax or rent rebate or inflation dividend.
    LONG-TIME OWNER/OCCUPANT
    Any person who for at least 10 continuous years has owned and occupied a dwelling place within the Borough as a principal residence and domicile, or any person who for at least five years has owned and occupied a dwelling place within the Borough as a principal residence and domicile if that person received assistance in the acquisition in the property as a part of a government or non-profit housing program.
    PERSON
    A natural person.
    PRINCIPAL RESIDENCE
    The dwelling place of a person, including the principal house and lot, and such lots as are used in connection therewith which contribute to its enjoyment, comfort and convenience; or a building with a maximum of one commercial establishment and a maximum of three residential units of which one residential unit must be a principal residence of the property owner/occupant.
    PROGRAM
    The Aspinwall Borough Property Tax Gentrification Program enacted pursuant to Act 77 of 1993, as amended.
Ord. 995, 12/10/2003; as amended by Ord. 1016, 12/13/2006, § 1