§ 5020-411. Assessment of seated lands divided by county lines
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 5020-411
§ 5020-411. Assessment of seated lands divided by county lines
The elected and appointed assessors of the several counties shall, on seated lands, make the assessment in the county in which the mansion house is situated, when county lines divide a tract of land. Whenever the dividing line between two counties shall pass through the mansion house of any tract of land, the owner of the land so divided may choose as the situs of assessment either of the counties, by a written notice of his election to the commissioners of both counties. The elected or appointed assessors of the county so chosen shall assess therein all the tract of land. In the event that the owner shall refuse or fail to so choose, then the county in which the larger portion of the mansion house is situated shall have the right of assessment.
Credits
1933, May 22, P.L. 853, art. IV, § 411. Amended 1939, June 13, P.L. 343, No. 200, § 1.
REPEALED IN PART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Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties.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. § 5020-411, PA ST 72 P.S. § 5020-411
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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