Chapter 543
TAX ABATEMENTS

Part 1
Residential Tax Abatement.

§ 543-101.   Short title.

§ 543-102.   Purpose.

§ 543-103.   Definitions.

§ 543-104.   Exemption for improvement relating to deteriorated neighborhoods; permits and compliance with law required.

§ 543-105.   Exemption schedule relating to improvements to deteriorated property in deteriorated neighborhoods; termination for tax delinquency.

§ 543-106.   Exemption procedure and applicable schedule relating to improvements to deteriorated property in deteriorated neighborhoods.

§ 543-107.   Exemption for new residential construction relating to deteriorating areas; permits and compliance with law required.

§ 543-108.   Exemption schedule relating to new residential construction in deteriorating areas; termination for tax delinquency.

§ 543-109.   Exemption procedure and applicable schedule relating to new residential construction in deteriorating areas.

§ 543-110.   Subsequent reduction in assessment.

§ 543-111.   Authority to administer.

§ 543-112.   Termination.

Part 2
Local Economic Revitalization Tax Assistance Program

§ 543-201.   Short title.

§ 543-202.   Purpose.

§ 543-203.   Definitions.

§ 543-204.   Exemption for new construction and improvements; permits and compliance with law required.

§ 543-205.   Exemption schedule; termination for tax delinquency.

§ 543-206.   Exemption procedure; applicable schedule.

§ 543-207.   Subsequent reduction assessment.

§ 543-208.   Authority to administer.

§ 543-209.   Termination.

Part 3
Enterprise Zone LERTA Opportunity

§ 543-301.   Short title.

§ 543-302.   Purpose.

§ 543-303.   Definitions.

§ 543-304.   Exemption for new construction and improvements; permits and compliance with law required.

§ 543-305.   Exemption schedule; termination of exemption upon tax delinquency.

§ 543-306.   Procedure for obtaining exemption.

§ 543-307.   Subsequent reduction assessment.

§ 543-308.   Authority to administer.

§ 543-309.   Termination.

[HISTORY: Adopted by the City Council of the City of Reading as indicated in part histories. Amendments noted where applicable.]

GENERAL REFERENCES

Tax amnesty program — See Ch. 546.

Taxation — See Ch. 549.

STATE LAW REFERENCES

Improvement of deteriorating real property or areas tax exemptions — See 72 P.S. § 4711-101 et seq.

Local Economic Revitalization Tax Assistance Act — See 72 P.S. § 4722 et seq.