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   "description": "<DIV STYLE=\"text-align:Left;\"><DIV><DIV><P><SPAN>Act of Dec. 1, 1977, P.L. 237, No. 76 known by its short title as the Local Economic Revitalization Tax Assistance Act (LERTA) provides municipalities with the authority to establish an ordinance that offers tax incentives for new development and certain renovations.  LERTA applications for construction projects must be submitted to the local municipality for consideration against the provisions of their ordinance.  The polygon features within this feature class represent either the jurisdictions or the specified areas within jurisdictions that offer a LERTA incentive.  Two fields within this feature class can be used to relate its features to records within a database table that contain detailed information on the municipality's LERTA incentive package.  To read to Local Economic Revitalization Tax Assistance Act please visit - <\/SPAN><A href=\"https://www.legis.state.pa.us:443/cfdocs/legis/li/uconsCheck.cfm?yr=1977&amp;sessInd=0&amp;act=76\" STYLE=\"text-decoration:underline;\"><SPAN>https://www.legis.state.pa.us/cfdocs/legis/li/uconsCheck.cfm?yr=1977&amp;sessInd=0&amp;act=76<\/SPAN><\/A><SPAN>.  This feature class contains the following fields: <\/SPAN><\/P><UL><LI><P><SPAN>MUNI_FIPS - a numeric field used to identify the local municipal jurisdiction based on the Federal Information Processing Standard;<\/SPAN><\/P><\/LI><LI><P><SPAN>MUNICIPALITY- a text field documenting the municipality by name;<\/SPAN><\/P><\/LI><LI><P><SPAN>ORDINANCE - a text field documenting the official name and filing number of the ordinance enacting the LERTA (Local Economic Revitalization Tax Assistance) Program;<\/SPAN><\/P><\/LI><LI><P><SPAN>LERTA_TERMS - a text field documenting the nature of the LERTA Program\u2019s benefits for developers and property owners;<\/SPAN><\/P><\/LI><LI><P><SPAN>LERTA_STATUS - a text field documenting whether the LERTA Program for a given location and jurisdiction is either \u201cActive,\u201d \u201cInactive,\u201d or has never existed (\u201cNone\u201d);  <\/SPAN><\/P><\/LI><LI><P><SPAN>SUNSET_DATE - a date field documenting when the LERTA Program ordinance will no longer be in effect or \u201cInactive;\u201d <\/SPAN><\/P><\/LI><LI><P><SPAN>HYPERLINK - a text field provided to accommodate a weblink to a LERTA Program ordinance or webpage if one is available;<\/SPAN><\/P><\/LI><LI><P><SPAN>CONTACT \u2013 a text field providing a contact for a given LERTA Program; and<\/SPAN><\/P><\/LI><LI><P><SPAN>CONTACT_PHONE \u2013 a numeric field providing a phone number for the LERTA Program Contact if one is made available. <\/SPAN><\/P><\/LI><\/UL><\/DIV><\/DIV><\/DIV>",
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