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§ 4706.2. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Exemptions (Refs & Annos)
Particular Institutions and Public Property
72 P.S. § 4706.2
§ 4706.2. Definitions
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“City.” A city of the first class.
“Public property used for public purposes.” The term shall mean any public assembly facility located on public land (which shall include public land leased to a private individual, partnership, corporation or other business enterprise), primarily used for professional and amateur sports entertainment, musical concerts and other cultural and entertainment events, including accessory uses incident thereto which shall include, but not be limited to, dining, drinking and parking facilities, whether or not such facility is owned and operated by a public authority or is leased to or operated by a private individual, partnership, corporation or other business enterprise.

Credits

1989, Dec. 21, P.L. 680, No. 88, § 2, imd. effective.
72 P.S. § 4706.2, PA ST 72 P.S. § 4706.2
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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