53 Pa. C.S. § 8820

Current through 2024 legislation effective May 8, 2024

Section 8820 - Assessment of real estate subject to ground rent or mortgage

All real estate subject to ground rent or mortgage shall be estimated at its full value and assessed and taxed accordingly. 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, the ground rent shall be estimated and assessed for taxes to the owners thereof.

53 Pa.C.S. § 8820

2010, Oct. 27, P.L. 895, No. 93, § 2, effective 1/1/2011.