§ 1719-E. Department of Community and Economic Development
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: February 12, 2024
Effective: February 12, 2024
72 P.S. § 1719-E
§ 1719-E. Department of Community and Economic Development
(1) No more than 20% of funds appropriated for grants under the act of May 20, 1949 (P.L. 1633, No. 493),1 known as the Housing and Redevelopment Assistance Law, shall be allocated to any one political subdivision.
(a.1) Authorization.--Notwithstanding the provisions of sections 301.2 and 304 of the act of October 6, 1998 (P.L. 705, No. 92),2 known as the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, if the Governor, by executive order, had previously designated property as a proposed improvement subzone in a township of the second class located in a county of the second class A, no later than December 31, 2020, a political subdivision may apply to the department for approval of the designation of the previously designated subzone as a Keystone Opportunity Improvement Zone. A Keystone Opportunity Improvement Zone designated under this subsection shall conform to the requirements of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act and shall begin on January 1, 2021, and expire on December 31, 2035.
(a.3) Designation.--Notwithstanding the provisions of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, a business operating within any portion of any real property designated as a Keystone Opportunity Zone, Keystone Opportunity Expansion Zone or Keystone Opportunity Improvement Zone under the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act which would otherwise qualify as a “qualified business” as defined in the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act, and any owner of any portion of the real property shall, for a time period not to expire until the actual expiration of all of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone designations of any portion of the entire real property, be entitled to the same State tax benefits and relief afforded to such parties as if the real property in question were entirely designated as a Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone. The real property must:
(b) Expenditures for media advertising.--The provisions of the act of December 20, 2015 (P.L. 497, No. 90),3 known as the Taxpayer-Funded Advertising Transparency Act, shall not apply to expenditures for media advertising authorized for the Department of Community and Economic Development under section 4 or 5 of the act of May 10, 1939 (P.L. 111, No. 51),4 known as the Commerce Law.
(1) Perform the replacement or remediation of private water laterals and private sewer laterals for customers of the authority if the authority determines that the replacement or remediation will benefit the public health, public water supply system or public sewer system. No authority that has performed a replacement or remediation shall be deemed to be the owner of a private water lateral or private sewer lateral or be obligated to perform any other duties unless determined necessary by the authority.
(2) Use public funds and utilize authority employees for the replacement or remediation of private water laterals and private sewer laterals if the authority determines that the replacement or remediation will benefit the public health, public water supply system or public sewer system. Before using public funds the authority shall consider the availability of public funds, equipment, personnel and facilities and the competing demands of the authority for public funds, equipment, personnel and facilities.
(1) Subject to the criteria specified in section 1921-D(b) of the act of March 4, 1971 (P.L. 6, No. 2),5 known as the Tax Reform Code of 1971, within a county described in section 1921-D(a)(2) of the Tax Reform Code of 1971, the department may designate additional keystone opportunity expansion zones under Part III of Article XIX-D of the Tax Reform Code of 1971 not to exceed 200 acres, of which an area not exceeding 80 acres shall be situated in a borough of that county with a population of between 315 and 325, based on the 2010 Federal decennial census.
(2) In order to receive a designation under this subsection, the department must receive an application from a political subdivision or its designee no later than October 1, 2025. The application must contain the information required under section 302(a)(1), (2)(i) and (ix), (5) and (6) of the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act.6
(6) If the department does not approve of a designation as an additional keystone opportunity expansion zone of a parcel under this subsection, the department shall hold a public hearing in the municipality for which the application was made within 30 days of the disapproval. The Secretary of Community and Economic Development, or a designee, shall provide the information described under section 1921-D(e) of the Tax Reform Code of 1971 at the public hearing.
“Authority.” An authority incorporated under 53 Pa.C.S. Ch. 56 (relating to municipal authorities).
“Department.” The Department of Community and Economic Development of the Commonwealth.
“Private sewer lateral.” A line on a property upon which a building or structure is located that connects to a public sewer system.
“Private water lateral.” A line on a property upon which a building or structure is located that connects to a public water system.
“Subzone.” As defined in the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act.7
Credits
1929, April 9, P.L. 343, No. 176, art. XVII-E, § 1719-E, added 2007, July 17, P.L. 141, No. 42, § 4, imd. effective. Amended 2017, Oct. 30, P.L. 725, No. 44, § 14, imd. effective; 2020, Nov. 23, P.L. 1140, No. 114, § 6, imd. effective; 2023, Dec. 13, P.L. 251, No. 34, § 20.
Footnotes
35 P.S. § 1661 et seq.
73 P.S. § 820.301b and 73 P.S. § 820.304.
72 P.S. § 4665.1 et seq.
71 P.S. §§ 1709-4, 1709-5.
72 P.S. § 8921-D.
73 P.S. § 820.302.
73 P.S. § 820.101 et seq.
72 P.S. § 1719-E, PA ST 72 P.S. § 1719-E
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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