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§ 3105. Separate titles and taxation

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 68 Pa.C.S.A. Real and Personal Property

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 68 Pa.C.S.A. Real and Personal Property (Refs & Annos)
Part II. Real Property
Subpart B. Condominiums (Refs & Annos)
Chapter 31. General Provisions (Refs & Annos)
68 Pa.C.S.A. § 3105
§ 3105. Separate titles and taxation
Currentness
(a) Title.--Except as provided in subsection (b), each unit together with its common element interest constitutes for all purposes a separate parcel of real estate.
(b) Taxation and assessment.--If there is a unit owner other than a declarant, each unit together with its common element interest, but excluding its common element interest in convertible or withdrawable real estate, shall be separately taxed and assessed, and each portion of any convertible or withdrawable real estate shall be separately taxed and assessed; otherwise, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.

Credits

1980, July 2, P.L. 286, No. 82, § 1, effective in 120 days.
68 Pa.C.S.A. § 3105, PA ST 68 Pa.C.S.A. § 3105
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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