Fox Rothschild Stone Manor Corporate Ctr. 2800 Kelly Road Suite 200 Warrington, PA 18976 215.345.7500 e 215.345.7507 WWW. FOXROTHSCHILD: COM ROBERT W. GUNDLACH,JR. Direct No: 215.918.3636 Email: RGmalai@fakatxaliaum  October 31, 2024  VIA EMAIL SKENEOLUZERNECOUNTY.ORG  Harry W. Skene, Esquire Chief County Solicitor Luzerne County 20 North Pennsylvania Avenue Wilkes Barre, PA 18701  Re: Tax Parcel No. 71-T8-00A-10A-000 and 71-U8-00A-001-00, City of Hazelton,  Luzerne County, PA  Dear Harry:  This letter shall supplement my letter to you, dated October 22, 2024, concerning our request for Luzerne County Council to grant LERTA approval for the project proposed on the above-referenced parcels and developer's offer to require a minimum real estate tax payment to Luzerne County of $250 per year for each home/apartment unit in this project. Int this regard, I have enclosed a revised copy of the draft Resolution as to this request. Please note thatlincorporated the $250 minimum payment in Section IV(d). If you should have any questions with this revised Resolution, or should need any additional information in advance of the Council meeting on November 12, 2024, please  advise.  APennsylvanial LimitedL Liability Partnership.  California Colorado Delaware District of Columbia Florida Georgia Illinois Massachusetts Minnesota Missouri Nevada New. Jersey New York North Carolina Oklahoma Pennsylvania South Carolina Texas Washington  164276479.1-103120241158.09AM    Fox Rothschild Harry W. Skene, Esquire October 31, 2024 Page 2 Sincerely,  Robert W. Gundlach, Jr. RWG:jc  CC: Romilda P. Crocamo, Esquire, County Manager (via email w/enclosure)  164276479.1-10312024115809AM    RESOLUTION R-2024- LUZERNE COUNTY COUNCIL  A Resolution providing for temporary exemption from real property taxation under the Tax Exemption and Mixed-Use Incentive Program Act, 72 Pa. Stat. Ann. S 4712-101, et.seg., or "MUIP", for specified. time periods for increases in assessed valuation of the new construction made on mixed use property in certain deteriorated and blighted areas ini the CilyofHazleton (and located within the Hazleton Area School. District), Luzerne County, Pennsylvania, and further defined as containing approximately 90 acres and known as the Allen Ridge Community, and prescribing the requirements and the procedures for. securing such exemption with respect to the  Allen Ridge Community.  WHEREAS, under the Tax Exemption and Mixed-Use Incentive Program Act, Pa. Stat. Ann. Title 27, $ 4712-101, et seq., otherwise known as "MUIP", Luzerne County isal local taxing authority that has the power to exempt from real estate taxation new construction to certain deteriorated and blighted mixed use property; and  WHEREAS, under Section 2.09.B.2 of the Luzerne County Home Rule Charter, Luzerne County Council has the authority to levy, establish, alter, and/or abolish taxes and assessments except as may be limited by the Home Rule Charter or applicable law; and WHEREAS, the City ofHazleton has, prior to the passage of this Resolution, determined and affixed the boundaries of certain deteriorated and blighted areas within the City ofHazleton for the implementation ofa temporary tax exemption program under MUIP and such deteriorated and blighted areas within The City ofHazleton (and such areas are located within Luzerne County) are more particularly shown on Exhibit"A" attached hereto and incorporated herein and identified as Parcel Tax Identification Numbers 71-T8- 00A-000 and 71-48-00A-001-00 (collectively, the "Allen Ridge Community"); and WHEREAS, the City ofHazleton Council believes that providing tax exemptions under MUIP will encourage new mixed-use development in the deteriorated and blighted areas, and in turn lead to additional tax revenue for City of] Hazleton, the Hazleton Area  School District, and Luzerne County; and  WHEREAS, the Board of] Education of the Hazleton Area School District believes that providing tax exemptions under MUIP will encourage new mixed-use development in the deteriorated and blighted areas in the City ofHazleton, and in turn lead to additional tax revenue for the City ofHazleton, the Hazleton Area School District, and Luzerne County;  and  WHEREAS, the City of] Hazleton enacted Ordinance 2024-1 at a Public Meeting held on January 23, 2024, approving tax exemptions pursuant to MUIP for the City of  Hazleton; and  1559132873-1031202411:06.02AM  Page 1 of6    WHEREAS, the Luzerne County Council finds that the implementation ofa program oftemporary tax exemption from real estate taxation for new construction to certain deteriorated and blighted property located within City ofHazleton, Luzerne County and known as the Allen Ridge Community will contribute to the general welfare of the citizens of City of Hazleton and Luzerne County, and will be in the best interests of Luzerne County by providing for mixed use development within those certain designated areas ofLuzerne County known as the Allen Ridge Community int the City of] Hazleton,  Luzerne County, Pennsylvania; and  WHEREAS, the Luzerne County Council also believes that providing tax exemptions under MUIP will encourage newi mixed-use development in the deteriorated areas defined by City of] Hazleton, and in turn lead to additional tax revenue for City of Hazleton, the Hazleton Area School District, and Luzerne County; and  WHEREAS, the Luzerne County Council, based upon the evidence presented at a Public Meeting held on November 12, 2024, recognizes the need to encourage the improvement, reconstruction, construction and physical expansion ofdeteriorating mixed-  use properties within Luzerne County; and  WHEREAS, the Luzerne County Council is now desirous of providing a tax exemption for those certain parcels of real property known as the Allen Ridge Community which are located within City of Hazleton, Luzerne County, Pennsylvania. NOW, THEREFORE, be it Resolved, Ordained and Enacted by the Luzerne County Council, pursuant to the establishment ofthel MUIP boundaries, hereinafter set forth below, and as a local taxing authority in implementation of the Tax Exemption and Mixed Use Incentive Program Act, Pa. Stat. Ann. Title 27, $ 4712-101, et seq., known as "MUIP", the Luzerne County Council hereby resolves, ordains and provides for a tax SECTIONI Definitions: As used ini this Resolution, the following words and a) "Board of Assessment" is The Luzerne County Board of Assessment.  exemption for the Allen Ridge Community as hereinafter specified:  phrases shall have the meaning set forth below:  b)' "Deteriorated property" means that certain mixed use property owned by any individual, association, corporation or any other entity and which is located in those certain areas of City ofHazleton which have been determined by the City ofHazleton Council to be deteriorated or blighted as set forth in City ofHazleton Ordinance No. 2024-1 (adopted and enacted by the City of Hazleton at a Public Meeting held on January 23, 2024) and which deteriorated and blighted property is the Allen Ridge Community as shown on Exhibit"A" attached to this Resolution and made a part hereof and which deteriorated and blighted property exhibits a lack of adequate planning or economically or socially undesirable land use or that has fallen into a state of degeneration, decline or disrepair causing a downward turn and consequent loss in quality, physical character, vitality, or energy in the designated  areas.  c) 'Improvement" means construction or reconstruction, including alterations or  155913287.3. 10/31/2024 11:06:02A AM  Page 2 of6    additions, having the effect of rehabilitating a Deteriorated property SO that it becomes habitable or attains higher standards ofsafety, health, economic use or amenity, or' is brought into compliance with laws, ordinances or regulations governing such standards. Ordinary upkeep and maintenance ofexisting improvements shall not be deemed an improvement for  purposes oft this Resolution.  d) "Local Taxing Authorities" means City of Hazleton, the Hazleton Area School e) "Building Code Officer" means the individual or entity authorized by City of Hazleton to issue Building Permits and enforce compliance with the Pa. Uniform  District, and the County ofLuzerne.  Construction Code.  SECTION II. Designated Areas  By this Resolution, the Luzerne County Council designates all mixed-use properties located within the Allen Ridge Community to be subject to the property tax abatement provided fori in this Resolution. The boundaries of that certain area within Luzerne County, as depicted on maps attached hereto as Exhibit"A" and known as the Allen Ridge Community, is hereby designated as a MUIP District. The aforementioned area is hereby affixed as the boundaries ofal Deteriorated property and all mixed-use property located therein shall be considered Deteriorated property for the purpose of the Tax Exemption and Mixed-Use Incentive Program Act. The Real Property shown on Exhibit" "A" and known as Allen Ridge Community shall be the subject oft the tax exemption, which shall be limited to the assessment attributable to. Allen Ridge Community and the actual cost ofimprovements that were made or are made during or after the date oft this Resolution, and such tax  exemption shall be set forth below. SECTION III. Abatement Amount  a) The amount to be abated shall be limited to all additional assessment valuation attributable to the actual costs ofallI Improvements (ncludinginfastnucture) made to all such  Deteriorated property after the date oft this Resolution.  b) The abatement shall be applicable to all Improvements within the Allen Ridge Community and for which an abatement is hereby being approved under this Resolution and for which an assessment has been, or shall be, made by the Board of Assessment.  SECTION IV. Abatement Schedule improvements to be exempted.  a) The following exemption schedule shall constitute the percentage of  First Year: 100% Second Year: 100% Third Year: 100% Fourth Year: 90%  155913287.3-1 103120241:9602AM  Page 3 of6    Fifth Year: 75% Sixth Year: 60% Seventh Year: 45% Eighth Year: 30% Ninth Year: 15% Tenth Year: 10%  b) The Tax Exemption shall be effective beginning in the Tax Year during which the Improvement first become assessable and shall continue for a period of ten (10) years thereafter and shall automatically terminate at the end oft the Tenth (10th) Tax Year after the date that the applicable Improvement is fully- assessed. The exemptions from taxes granted under this Resolution shall be upon Allen Ridge Community and shall run with the land and be for the benefit of the current owner(s) thereof and their respective heirs, successors and assigns and shall not terminate on the sale or exchange of Allen Ridge Community or any portion thereof during the term of the exemptions specified above. c) The procedure for obtaining the exemption under this Resolution shall be as d) Notwithstanding anything contained ini this Section IV to the contrary, each home and apartment unit in the Allen Ridge Community shall pay a minimum of $250 per  outlined in the Local Economic Revitalization Tax Assistance Act.  home/unit per year.  SECTION V. Conditions of Abatement  All properties under this tax abatement Resolution shall be subject to the following a) The tax valuation of the land established by the Board of Assessment prior to the date of enactment of this Resolution, and as such tax valuation thereof exists as of the date oft this Resolution, shall remain free from assessment appeal during the time period outlined  conditions of abatement:  ini the Abatement Schedule as set forth in Section IV ofthis Resolution.  b) The tax abatement period under the Abatement Schedule, as set forth in Section IV above, shall commence upon the completion of construction of such Improvement and the issuance ofa Certificate of Occupancy for such Improvement, ifapplicable, and the date  that such Improvement is fully assessed. SECTION VI. Notice to Taxpayers  Notice to Taxpayers: The Building Code Officer may, at the time ofi issuing building, zoning or occupancy permits for an Improvement, qualifying for tax exemption under this Resolution, attach thereto the following Notice to Taxpayers: "Under the provisions of this Resolution, your improvement is entitled to a property tax abatement in  accordance with this Resolution". SECTION VII. Severability  1559132873-1031/202411:06.02/ AM  Page 4 of6    The provisions ofthis Resolution are severable and if any ofi its sections, clauses or sentences shall be held illegal, invalid or unconstitutional, such provisions shall not affect ori impair any ofthe remaining sections, clauses or sentences. Iti is the intention ofthe Luzerne County Council that this Resolution would have been adopted had such  unconstitutional, illegal or invalid part not been included.  SECTION VIII. Effective Date  This Resolution shall become effective immediately upon adoption.  SECTION IX. Further Authorization  The administration and officials for Luzerne County are directed and authorized to IN WITNESS WHEREOF, this Resolution is hereby duly ADOPTED at a regular meeting oft the Luzerne County Council held on November 2024. The undersigned have caused this Resolution to be duly executed as oft the day and year set forth above.  take any action needed to carry out the intent of this Resolution.  ROLL CALL VOTE  LUZERNE COUNTY COUNCIL  Attest:  Sharon Lawrence, Clerk ofCouncil  By:  John Lombardo, Chair  LUZERNE COUNTY MANAGER  By:  Romilda Crocamo, Esq., County Manager  559132873-1031202411:06.02AM  Page 5 of6    EXHIBIT"A"  Plan of Parcel Nos. 71-T8-00A-000 and 71-48-00A-001-00  TAXKI ALLEN RIDGE ASSOCIATES, LLC  BRINKASH  1559132873-10312024 11:06:02, AM