Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8913-D. Extension for keystone opportunity expansion zone

(a) General rule.--The department may approve an application to grant an extension for a parcel located within a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone upon application by a political subdivision.

(b) Application.--This section shall apply to a parcel located within a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone that expires in 2022, if the parcel is located within a county of the third class with a population of at least 350,000 but less than 410,000 based on the 2010 Federal decennial census.

(c) Extension period.--An extension granted under this section shall be for a period of five years.