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§ 5020-414. Assessment of coal underlying lands divided by county, township or borough lines

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. § 5020-414
§ 5020-414. Assessment of coal underlying lands divided by county, township or borough lines
The elected or appointed assessors of the wards, townships and boroughs of the several counties shall, where seated lands, underlaid with coal, are divided by county, city, township or borough lines, the ownership of which coal has been severed from the ownership of the overlying strata or surface, assess each division of said coal in the county, city, township or borough in which it actually lies.

Credits

1933, May 22, P.L. 853, art. IV, § 414.
REPEALED IN PART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Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties.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. § 5020-414, PA ST 72 P.S. § 5020-414
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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