Section 3. The Commonwealth of Pennsylvania may make, from State disaster relief funds available under the act of July 7, 1972 (Act No. 18-A), for a total period not exceeding three years from the date of flood damage, annual partial or full reimbursement to any county, city, borough, town or township for annual real estate taxes lost, based on the tax rate set for the year flood damage occurred as a consequence of property values lost because of floods occurring during the flood of September 1971 or the Great June Flood of 1972: Provided however, That any partial or full reimbursement made shall not duplicate any State or Federal payment made or to be made under any State or Federal Assistance Program: And provided further, That any taxes lost for any reason not directly associated with the flooding shall not be eligible for any such Commonwealth reimbursement for the years 1971, 1972, 1973 and 1974. Determination of eligibility for partial or full funding under this section shall be made by the Department of Community Affairs with the approval of the Governor. (3 amended June 21, 1973, P.L.65, No.27)