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§ 8904.3-B. Transfer of property

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 30, 2018

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XIX-B. Neighborhood Improvement Zones (Refs & Annos)
Effective: October 30, 2018
72 P.S. § 8904.3-B
§ 8904.3-B. Transfer of property
Currentness
(a) Transfer of parcels.--Parcels in a zone may be transferred out of the zone and replaced with parcels not to exceed the acreage transferred out of the zone by the contracting authority, if:
(1) The department certifies that there is currently no activity in the parcels transferred in the zone that generates tax receipts or other revenue to the Commonwealth.
(2) The municipality where the zone is located certifies that there is currently no activity in the parcels transferred into the zone that generates tax receipts or other revenue, other than taxes on real property, to the municipality and the school district and county where the zone is located.
(b) Public hearing.--The following apply:
(1) For a parcel identified by the contracting authority to be transferred out of the zone, the contracting authority may conduct a public hearing pursuant to a request from an owner of real estate located within the parcel or the city or municipality where the parcel sits. The hearing shall be held and notice of the hearing provided to the owner of the parcel in accordance with section 908 of the act of July 31, 1968 (P.L. 805, No. 247),1 known as the Pennsylvania Municipalities Planning Code.
(2) If the contracting authority determines that it will transfer a parcel out of the zone, the contracting authority shall issue a written opinion within 45 days of the hearing setting forth the reasons supporting the determination.

Credits

1971, March 4, P.L. 6, No. 2, art. XIX-B, § 1904.3-B, added 2017, Oct. 30, P.L. 672, No. 43, § 39, effective in 365 days [Oct. 30, 2018].

Footnotes

1
53 P.S. § 10908.
72 P.S. § 8904.3-B, PA ST 72 P.S. § 8904.3-B
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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