7 Pa. Code § 137b.18
Current through Register Vol. 54, No.43, October 26, 2024
A county assessor may not impose eligibility requirements or conditions other than those prescribed in section 3 of the act (72 P. S. § 5490.3).
Example: A county may not require an owner of contiguous-but separately deeded-tracts of land to consolidate the tracts in a single deed or require any alteration of existing deeds as a condition of eligibility for preferential assessment.
7 Pa. Code § 137b.18