Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 18200.904. Code compliance

(a) General rule.--A qualified business or person shall be precluded from claiming any exemption, deduction, abatement or credit provided for in this act if the qualified business or person owns real property in an economic development district and the real property is not in compliance with all applicable State and local zoning, building and housing laws, ordinances or codes.

(b) Opportunity to achieve compliance.--A qualified business or a person who owns an interest in a qualified pass-through entity or who owns a qualified business which is a sole proprietorship that is not in compliance under subsection (a) shall have until December 31 of the calendar year following designation of the real property as an economic development district to be in compliance in order to claim any State exemptions, deductions, abatements or credits for that year.  If full compliance is not attained by December 31 of that calendar year, the qualified business or person shall be precluded from claiming any exemption, deduction or credit for that calendar year, whether or not compliance is achieved in a subsequent calendar year.  A qualified political subdivision may extend the time period in which a qualified business or a person who owns an interest in a qualified pass-through entity or who owns a qualified business which is a sole proprietorship must come into compliance with a local ordinance or building code for a period not to exceed one year if the political subdivision determines that the qualified business or person has made and will continue to make a good faith effort to come into compliance and that an extension will enable the person or qualified business to achieve full compliance.  A qualified political subdivision is required to notify the Department of Revenue in writing of all qualified businesses or persons not in compliance with this subsection within 30 days following the end of each calendar year.