Allegheny Pennsylvania Tax Sharing and Disaffiliation Agreement (APT SDA) is a contractual agreement between the city of Pittsburgh and Allegheny County, in the state of Pennsylvania, that outlines the sharing and distribution of tax revenues. It serves as a framework for cooperation and coordination between the city and the county to ensure fair and equitable tax sharing arrangements. Under the APT SDA, the city and county collaborate to pool certain tax revenues and distribute them among various municipalities within the county. This agreement helps to establish a mechanism through which the costs and benefits of economic development are shared among different jurisdictions. One of the primary objectives of the APT SDA is to avoid tax competition between the city and the county. By cooperating instead of competing, this agreement aims to promote regional growth and development by maximizing the efficiency of tax collection and distribution. The APT SDA also provides guidelines for disaffiliation, or the withdrawal of municipalities from the agreement. Municipalities that wish to disaffiliate must follow the specific procedures outlined in the agreement and adhere to the specified timeframes. Disaffiliation can occur for various reasons, such as changes in local government structures, economic conditions, or any unforeseen circumstances. Although the APT SDA primarily focuses on the sharing of tax revenues between Pittsburgh and Allegheny County, there may be different variations or types of tax sharing and disaffiliation agreements within the region. For instance, there could be separate agreements encompassing different municipalities or specialized agreements tailored to particular industries or sectors within the county. In conclusion, Allegheny Pennsylvania Tax Sharing and Disaffiliation Agreement serves as a crucial tool to foster cooperation and coordination among municipalities within Allegheny County. It ensures the fair distribution of tax revenues and discourages tax competition, ultimately promoting regional growth and development.