GroundRules
53 Pa.C.S. § 8820: Assessment of real estate subject to ground rent or mortgage.
Where this section sits in the code
- Title 53 - MUNICIPALITIES GENERALLY
- PART VII TAXATION AND FISCAL AFFAIRS
- SUBPART C TAXATION AND ASSESSMENTS
- CHAPTER 88 CONSOLIDATED COUNTY ASSESSMENT
- SUBCHAPTER B SUBJECTS OF LOCAL TAXATION; EXCEPTIONS; SPECIAL PROVISIONS ON ASSESSMENTS
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.
Collected 2026-09-02T16:34:08Z. Source file · JSON