(1) General rule. A person or qualified business shall be precluded from claiming any exemption, abatement or credit provided for in this Chapter with respect to any real property in the Zone (other than in the Economic Development District or Strategic Development Area) if that person or qualified business owns real property in the Zone (other than in the Economic Development District or Strategic Development Area); or with respect to any real property in the Economic Development District if that person or qualified business owns real property in the Economic Development District; or with respect to any real property in the Strategic Development Area if that person owns real property in the Strategic Development Area; if the real property is not in compliance with all applicable State and local zoning, building and housing laws, ordinances or codes and the real property owner has not filed an affidavit with the Department attesting to compliance for that calendar year before December 31 with all applicable State and local zoning, building and housing laws, ordinances or codes. For purposes of this subsection, real property is not in compliance with all applicable State and local zoning, building and housing laws if liens have been placed on such property by the City with respect to prior violations of any State or local zoning, building and housing laws and such liens have not been satisfied. The requirement to file an affidavit shall not apply with respect to benefits relating to real property in the Philadelphia Keystone Opportunity Expansion Zone, the Economic Development District or the Strategic Development Area. 676
(2) Opportunity to achieve compliance. The person or qualified business who is not in compliance under subsection (1) shall have until December 31 of the calendar year following designation of the real property as part of the Zone to be in compliance in order to claim any exemptions, abatements or credits under this Chapter for that year. If full compliance is not attained by December 31 of that calendar year, the person is precluded from claiming any exemption, abatement or credit for that calendar year, whether or not compliance is achieved in a subsequent calendar year. The Department may extend the time period in which a person or qualified business must come into compliance with a local ordinance or building code for a period not to exceed one year if the Department, in consultation with the Department of Licenses and Inspections, determines that the person or qualified business has made and shall continue to make a good faith effort to come into compliance and that an extension will enable the person to achieve full compliance.
Notes
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