{"data":{"id":"us-pa/53-pa.c.s.-8573","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8573","heading":"Authority.","body":"All political subdivisions shall have the power and authority to grant annual tax deferrals in the manner provided in this subchapter.","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 85 ASSESSMENTS OF PERSONS AND PROPERTY SUBCHAPTERS A through C (Reserved)","SUBCHAPTER E REAL ESTATE TAX DEFERRAL"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=85\u0026sctn=73\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"27f05d58f67317c554fa4265d40d05b10e63b4ca92294945ee4f172215a80ef2","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8572","next":"us-pa/53-pa.c.s.-8574"},"notice":"GroundRules: Original legal text. Not legal advice."}