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§ 5020-402.1. Valuation of mobilehomes or house trailers

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
General County Assessment Law (Refs & Annos)
Article IV. Triennial and Inter-Triennial Assessments
(a) Triennial Assessments
72 P.S. § 5020-402.1
§ 5020-402.1. Valuation of mobilehomes or house trailers
It shall be the duty of the several elected and appointed assessors of the political subdivisions to assess, rate and value all mobilehomes and house trailers within their subdivisions according to the actual value thereof and prices for which the same would separately bona fide sell. The land upon which such mobilehome or house trailer is located at the time of assessment shall be valued separately, and shall not include the value of the house trailer or mobilehome located thereon.

Credits

1933, May 22, P.L. 853, art. IV, § 402.1, added 1961, Sept. 23, P.L. 1601, § 3.
REPEALED IN PART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Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties.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. § 5020-402.1, PA ST 72 P.S. § 5020-402.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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