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§ 4712-102. Construction

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: September 14, 2020

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Exemptions (Refs & Annos)
Tax Exemption and Mixed-Use Incentive Program Act
Effective: September 14, 2020
72 P.S. § 4712-102
§ 4712-102. Construction
Currentness
This act shall be construed to authorize local taxing authorities to provide for tax exemption incentives for new construction in deteriorated areas of communities and improvements to certain deteriorated industrial, commercial, business and residential property. In addition, this act shall be construed to allow for mixed-use housing and development in accordance with zoning ordinances within designated areas. This act supplements the act of July 9, 1971 (P.L. 206, No. 34),1 known as the Improvement of Deteriorating Real Property or Areas Tax Exemption Act, and the act of December 1, 1977 (P.L. 237, No. 76),2 known as the Local Economic Revitalization Tax Assistance Act, which implement section 2(b)(iii) of Article VIII of the Constitution of Pennsylvania.

Credits

2020, July 14, P.L. 631, No. 61, § 2, effective in 60 days [Sept. 14, 2020].

Footnotes

1
72 P.S. § 4711-101 et seq.
2
72 P.S. § 4722 et seq.
72 P.S. § 4712-102, PA ST 72 P.S. § 4712-102
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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