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§ 4711-102. Construction

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)
Improvement of Deteriorating Real Property or Areas Tax Exemption Act (Refs & Annos)
Article I. General Provisions (Refs & Annos)
72 P.S. § 4711-102
§ 4711-102. Construction
Currentness
(a) This act shall be construed to authorize local taxing authorities to exempt improvements to certain deteriorated residential property and areas thereby implementing clause (iii) of subsection (b) of section 2 of Article VIII of the Constitution of Pennsylvania.
(b) The exemptions granted under this act shall not be so considered by the State Tax Equalization Board in arriving at the market value of school district real property as to reduce the subsidy of any school district.

Credits

1971, July 9, P.L. 206, No. 34, § 1, effective Jan. 1, 1971. Renumbered as § 102 and amended 1977, Aug. 5, P.L. 167, No. 42, § 1, effective in 60 days.
72 P.S. § 4711-102, PA ST 72 P.S. § 4711-102
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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