KOZs Five pieces of Armstrong School District-owned property were converted to tax-free Keystone Opportunity Expansion Zones. The Ford City High School building in Ford City, Kittanning Township Elementary School in Kittanning Township, Kittanning Middle School and Kittanning High School in Kittanning, and 144.7 acres in East Franklin's West Hills Industrial Park campus was designated Keystone Opportunity Expansion Zones, after receiving approval from each of the impacted municipalities, the Armstrong School District board also needed the approval of the Armstrong County Commissioners. Several of the public school buildings are to close after the 2014-15 school year in preparation for the new Armstrong Junior-Senior High School in Manor Township. In Pennsylvania Keystone Opportunity Zones, multiple taxes, including state corporate net income tax, state capital stock and foreign franchise tax, state personal income tax, state sales and use tax, local earned income and net profits tax, local business gross receipts, business occupancy, business privilege and mercantile tax, and local property, sales and use taxes, are waived.