What kind of cooperation was needed to institute the KOZ designation?
The three local taxing jurisdictions (County, Municipality, School District) had to each agree on which properties in their communities they wanted designated as a KOZ. Furthermore, they had to pass appropriate ordinances and/or binding resolutions agreeing to waive, abate or exempt these taxes for a certain period of time. The Pennsylvania Department of Community and Economic Development approved the applications for KOZ in February 1999 and February 2001.
