Chapter 247. Exemptions From Property Taxes
- § 5151. Property exempt from taxation
- § 5152. Buildings under construction; equipment and machinery to be installed or used
- § 5153. Term of the exemption
- § 5154. Taxation upon expiration of exemption
- § 5155. Exemption—Request
- § 5156. Exemption—Additional information
- § 5157. Exemption—Other taxes shall be paid
- § 5158. Exemption—Ruling of Collection Center shall be final
- § 5159. Exemption—Regulations
- § 5160. Raw materials—Exempt; definition
- § 5161. Raw materials—Finished products; definition
- § 5162. Raw materials—Property tax exemption
- § 5163. Raw materials—Regulations
- § 5164. Products stored for aging; exemption after first year
- § 5165. Tax exemption for properties affected by slum clearance and urban renewal projects—Generally
- § 5166. Tax exemption for properties affected by slum clearance and urban renewal projects—Request; notification of rights to owners
- § 5167. Properties that are vacant or not in use which do not produce income
- § 5168. Properties subject to building restrictions
- § 5169. Determinations—Change
- § 5170. Determinations—Revision
- § 5171. Determinations—Start and duration
- § 5172. Properties affected by official plans or maps, and plans and programs—Generally
- § 5173. Properties affected by official plans or maps, and plans and programs—Request
- § 5174. Properties affected by official plans or maps, and plans and programs—Scope and terms
- § 5175. Properties affected by official plans or maps, and plans and programs—Own dwelling; income-producing assets
- § 5176. Properties affected by official plans or maps, and plans and programs—Property with building restrictions
- § 5177. Properties affected by official plans or maps, and plans and programs—Commencement and duration
- § 5178. Properties affected by official plans or maps, and plans and programs—Productive use of exempted properties
- § 5179. Properties affected by official plans or maps, and plans and programs—Revision of determinations
- § 5180. Assets of persons displaced—In general
- § 5181. Exemption of assets of persons displaced—Effect on other taxation provisions
- § 5182. Exemption of assets of persons displaced—Nonprofit organization
- § 5183. Exemption of assets of persons displaced—Regulations
- § 5184. Property acquired by the Commonwealth or by the Government of the United States of America
- § 5185. Retailers with sales under $150,000—Generally
- § 5186. Retailers with sales under $150,000—Payment of previous debts
- § 5187. Retailers with sales under $150,000—Exception
- § 5188. Retailers with sales under $150,000—Commitment with bondholders
- § 5188a. Retailers with sales under $150,000—Compensation to municipalities
- § 5189. Retailers with sales under $150,000—Appropriation to the Special Fund
- § 5190. Retailers with sales under $150,000—Fraudulent reports
- § 5191. Retailers with sales under $150,000—Rules and regulations
- § 5192. Exemption for lands under intensive agricultural use, and governing principles for the granting of incentives
- § 5193. Exemption for lands under intensive agricultural use—Definitions
- § 5194. Exemption for lands under intensive agricultural use—Limits to number of cuerdas
- § 5195. Exemption for lands under intensive agricultural use—Duration
- § 5196. Exemption for lands under intensive agricultural use—Renewal, requirements; recommendations and regulations
- § 5197. Exemption for lands under intensive agricultural use—Filing of the official form; compliance with requirements
- § 5198. Exemption for lands under intensive agricultural use—Regulations
- § 5199. Duties of the Secretary of the Department of Agriculture; Certificate of Compliance; coordination between the Secretary of Agriculture and the Collection Center
- § 5200. Exemption for lands under intensive agricultural use—Compensation to municipalities