This chapter shall be construed to authorize a local taxing authority to provide by ordinance or resolution for the implementation of the special tax provisions contained in this act which allow for the refund or forgiveness of real property tax liability of low-income families attributable to real property tax rate increases and increases in the assessed value of the low-income family's homestead, implementing section 2(b) (ii) of Article VIII of the Constitution of Pennsylvania.
72 P.S. § 4728.201