All political subdivisions shall have the power and authority to grant annual tax deferrals in the manner provided in this subchapter.
53 Pa.C.S. § 8573
Authority
Known as the General Local Government Code
The act spans §§ 53–53 (510 sections).
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.