72 Pa. Stat. § 4723

Current through P.A. Acts 2023-32

Section 4723 - Construction

This act shall be construed to authorize local taxing authorities to exempt new construction in deteriorated areas of economically depressed communities and improvements to certain deteriorated industrial, commercial and other business property thereby implementing Article VIII, section 2(b)(iii) of the Constitution of Pennsylvania.

72 P.S. § 4723

1977, Dec. 1, P.L. 237, No. 76, § 2, imd. effective. Amended 1988, July 13, P.L. 518, No. 90, § 1, effective in 60 days.