Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8903-H. Application and plan

(a) Application.--Within four months of the effective date of this section, the department shall publish guidelines and an application for airports.

(b) Filing plan.--The department shall begin accepting plans from each airport 30 days after the department publishes the guidelines and application.

(c) Approval of plan.--Upon receipt of a plan submitted by an airport under subsection (b), the department shall have 60 calendar days to review the plan for appropriateness and conformity.  If the proposed plan conforms with this article, the department shall approve the plan.  If the proposed plan does not conform, the department shall notify the applicant in writing.  The airport may revise the plan to make the plan conform with this article.  Upon receipt of the revised plan, the department shall have 60 days to approve the revised plan.

(d) Acreage limit.--In the event the area covered by the aggregate applications received by the department would cause the area covered under the program to exceed the 2,000-acre zone limit, applications shall be approved by the department in the order received.

(e) Notification.--When a plan submitted by an airport under subsection (b) is approved, the department shall notify the Department of Revenue of parcels included in the zone within 60 days of approval.

(f) Change.--An airport may change the approved plan by subdividing a parcel, changing the legal description of a parcel, moving the zone designation to another qualifying parcel owned by an airport or making physical changes to a vacant building in the zone by adding to the building's size or reducing the building's size after the plan has been approved.  If an airport chooses to make the changes, the airport shall notify the department and the Department of Revenue of the changes.  The department shall issue a document confirming the changes to the airport's zone.