72 Pa. Stat. § 5020-417
Current through P.A. Acts 2023-32
Where any person shall die leaving real or personal estate, which by the existing laws of this Commonwealth is subject to taxation for county purposes, such property, so long as the same shall belong to the estate of such deceased person, may be assessed in the name of the decedent, or in the name of his administrator or administrators, executor or executors, or his heirs generally, or in the name of any of the administrators, executors or heirs; and in assessing it in the names of the executors, administrators, or heirs it shall not be necessary to designate them by their christian or surnames.
72 P.S. § 5020-417