§ 5020-421. Assessment for borough and school purposes where lands in one county are annexed to...
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 5020-421
§ 5020-421. Assessment for borough and school purposes where lands in one county are annexed to a borough in another county
The authorities within the county wherein is situated the borough to which such land has been annexed, now or hereafter having authority to make the assessments on which the borough and school taxes are levied, shall also assess the taxable property within the territory which is situated in one county and has been annexed to a borough which is situated in an adjoining county, and shall record the same in a separate book. This assessment shall be made by the authority which would have assessed this land had it been in the same county as the borough to which it is annexed. The owner of any property so annexed shall have the same right of appeal from this assessment as any other taxable in the same county as the borough.
Credits
1933, May 22, P.L. 853, art. IV, § 421.
REPEALED IN PART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Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties.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. § 5020-421, PA ST 72 P.S. § 5020-421
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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