§ 67003. Costs
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 P.S. Municipal and Quasi-Municipal Corporations
53 P.S. § 67003
§ 67003. Costs
(d) If the foot-front method of assessment is used, the assessment shall be by equal assessment on all property in proportion to the number of feet the property fronts on the street or highway or portion thereof to be lighted. The board of supervisors may provide for an equitable reduction from the frontage of lots at intersections or where, due to the irregular shape of lots, an assessment of the full frontage would be inequitable. No assessment shall be made against any farmland, but vacant lots between built-up sections, whether tilled or not tilled, are not farmland. The assessment for each foot front against vacant lots shall be only twenty-five percent of the assessment for each foot front against property with improvements.
(e) All annual assessments for street lights shall be filed with the township tax collector under section 3301(a).1 The assessment may be billed on the annual real estate tax bill for general township purposes if authorized by the board of supervisors.
Credits
1933, May 1, P.L. 103, No. 69, § 2003, added 1995, Nov. 9, P.L. 350, No. 60, § 1, effective in 180 days.
Footnotes
53 P.S. § 68301(a).
53 P.S. § 67003, PA ST 53 P.S. § 67003
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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