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§ 4754-3. 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)
New Home Construction Local Tax Abatement Act
72 P.S. § 4754-3
§ 4754-3. Definitions
Currentness
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:
“Improvement.” The erection or construction of one or more residential buildings in compliance with laws, ordinances or regulations governing such actions.
“Local taxing authority.” A county, city, borough, incorporated town, township, school district or home rule municipality having authority to levy real property taxes.
“Unimproved residential property.” Any unimproved real estate owned by an individual, association, corporation or governmental entity located in this Commonwealth, which is or may be zoned, in accordance with the provisions of the act of July 31, 1968 (P.L. 805, No. 247),1 known as the Pennsylvania Municipalities Planning Code, for residential use.

Credits

1986, Dec. 17, P.L. 1693, No. 202, § 3, imd. effective.

Footnotes

1
53 P.S. § 10101 et seq.
72 P.S. § 4754-3, PA ST 72 P.S. § 4754-3
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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