GroundRules
53 Pa.C.S. § 8863: Assessment of property of decedent's estates.
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 F MISCELLANEOUS PROVISIONS
If an individual dies leaving real or personal property which, by the existing laws of this Commonwealth, is subject to taxation for county purposes, the property, so long as it belongs to the estate of the decedent, may be assessed in the name of the decedent or in the name of the personal representative.
Collected 2026-09-02T16:34:08Z. Source file · JSON