Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4728.103. Requirement

A tax exemption or special tax provision permitted under this act shall not be enforceable until the governing body of each local taxing authority with mutual jurisdiction to levy real estate taxes on a subject property has approved an ordinance or resolution adopting the tax exemption or special tax provision.  Upon adoption of an ordinance or resolution, each local taxing authority must post a notice of the approval of the tax exemption or special tax provision on its publicly accessible Internet website.  If a local taxing authority does not possess a publicly accessible Internet website, notice of the approval of the tax exemption or special tax provision must be published in a newspaper of general circulation in the area.  Upon adoption of an ordinance or resolution by each local taxing authority with mutual jurisdiction to levy real estate taxes on a subject property, a joint notice of implementation of the tax exemption or special tax provision must be published in a newspaper of general circulation in the area.