Current through Register Vol. 54, No. 24, June 15, 2024
Section 91.136 - AppraisalThe value of real estate shall be determined by appraisal only when one of the following occurs:
(1) The real estate was transferred in lieu of foreclosure.(2) The real estate is not the subject of a bona fide sale, cannot be valued under § 91.133 (relating to leases) and is not separately assessed for local real estate tax purposes.The provisions of this § 91.136 adopted September 9, 1988, effective 9/10/1988, 18 Pa.B. 4096; amended December 14, 2007, effective 12/15/2007, 37 Pa.B. 6516.The provisions of this § 91.136 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).