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§ 5020-416. Assessing real estate subject to ground rent, dower, or mortgage

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. § 5020-416
§ 5020-416. Assessing real estate subject to ground rent, dower, or mortgage
All real estate subject to ground rent, dower, or mortgage shall be estimated at its full value and taxed accordingly, except in the case of real estate subject to ground rent where there is no provision made in the ground rent deed that the lessee shall pay the taxes on the ground rent, in which cases such ground rent shall be estimated and assessed for taxes to the owners thereof.

Credits

1933, May 22, P.L. 853, art. IV, § 416.
REPEALED IN PART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Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties.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. § 5020-416, PA ST 72 P.S. § 5020-416
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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