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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 school district for consideration against the provisions of their regulations.  The polygon features within this feature class represent either the school districts or the specified areas within school districts that offer a LERTA incentive.  The School District Name field within this feature class can be used to relate its features to records within a database table that contain detailed information on the school district 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;amp;sessInd=0&amp;amp;act=76\" STYLE=\"text-decoration:underline;\"><SPAN>https://www.legis.state.pa.us/cfdocs/legis/li/uconsCheck.cfm?yr=1977&amp;amp;sessInd=0&amp;amp;act=76<\/SPAN><\/A><SPAN>.  This feature class contains the following fields: <\/SPAN><\/P><UL><LI><P><SPAN>SCHOOL_DISTRICT_CODE - A unique code assigned to each public school district within the Commonweath by the Pennsylvania Department of Revenue to determine state funding for schools.  The following description was taken directly from the Pennsylvania Department of Revenue\u2019s website:  <\/SPAN><SPAN STYLE=\"font-style:italic;\">Each year, the PA Department of Revenue is required to provide the state Department of Education with the total Pennsylvania taxable income for each of the 501 school districts in the Commonwealth. This information is obtained from state personal income tax returns. The Education Department uses this information to determine state funding for the schools.  For any given tax year, the correct school code to use is for the school district where the taxpayer resided on Dec. 31 of that tax year. If a taxpayer changes his/her address after the end of a tax year, but before he/she files their return for that year, he/she should still use the school code for where he/she resided on Dec. 31 of that tax year. The department is aware that some software packages do not prompt people to change their school code if their address was changed from a previous tax year\u2019s address. In that regard, taxpayers should take extra caution to verify the school code<\/SPAN><SPAN>;<\/SPAN><\/P><\/LI><LI><P><SPAN>SCHOOL_DISTRICT- a text field documenting the school district 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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