Section 4711-305 - Procedure for Obtaining Exemption(a) Any taxpayer desiring tax exemption pursuant to ordinances or resolutions adopted under authority of this article shall apply in writing to each local taxing authority granting such exemption on a form provided by said local taxing authority at the time he secures the building permit, or, if no building permit or other notification is required, at the time he commences construction. A copy of the exemption request shall be forwarded to the board of assessment and revision of taxes or other local assessment agency. The assessment agency shall, after completion of the construction, assess separately the dwelling unit and the land upon which the new residential construction stands; calculate the amounts of the assessment eligible for tax exemption in accordance with the limits established by the local taxing authorities; and notify the taxpayer and the local taxing authorities of the amounts of the assessment eligible for exemption. Appeals from the assessment and/or the amounts eligible for exemption may be taken by the taxpayer as heretofore provided by law.(b) The cost of construction per dwelling unit to be exempted and the schedules 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 the ordinance, if any, shall not apply to requests initiated prior to their adoption.1971, July 9, P.L. 206, No. 34, §305, added 1977 , Aug. 5, P.L. 167, No. 42, § 1, effective in 60 days.