§ 5020-417. Assessment of property of decedents' estates
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 5020-417
§ 5020-417. Assessment of property of decedents' estates
Where any person shall die leaving real or personal estate, which by the existing laws of this Commonwealth is subject to taxation for county purposes, such property, so long as the same shall belong to the estate of such deceased person, may be assessed in the name of the decedent, or in the name of his administrator or administrators, executor or executors, or his heirs generally, or in the name of any of the administrators, executors or heirs; and in assessing it in the names of the executors, administrators, or heirs it shall not be necessary to designate them by their christian or surnames.
Credits
1933, May 22, P.L. 853, art. IV, § 417.
REPEALED IN PART
<Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties. See now, 53 Pa.C.S.A. § 8801 et seq.>
72 P.S. § 5020-417, PA ST 72 P.S. § 5020-417
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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