§ 5020-412. Assessment of seated lands divided by township lines
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 5020-412
§ 5020-412. Assessment of seated lands divided by township lines
Where seated lands are divided by the boundary line between a township and a city, borough or town, and the mansion house is situate in a township, the whole of such lands shall be assessed only in the township where the mansion house is situated. Where the mansion house is situated in a city, borough or town, and the balance of such seated lands are located in one or more townships, the land located in such township or townships shall be assessed therein, and the land located in the city, borough or town shall be assessed therein.
Where seated lands are divided by the boundary line between two townships, the land located in each township shall be assessed therein, notwithstanding the situs of the residence or mansion house.
Credits
1933, May 22, P.L. 853, art. IV, § 412. Amended 1935, June 11, P.L. 299, § 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REPEALED IN PART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Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties.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. § 5020-412, PA ST 72 P.S. § 5020-412
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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