{"data":{"id":"us-pa/53-pa.c.s.-8819","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8819","heading":"Separate assessment of coal and surface.","body":"The county assessment office shall assess coal and surface separately in cases where the owner or life tenant of land does not have the right to mine the coal underlying the surface.","path":["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"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=88\u0026sctn=19\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"98f7662dd404f324f01f5f186bcfc5bed3924d4ace85f7ed4b4700237a7865ff","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8818","next":"us-pa/53-pa.c.s.-8820"},"notice":"GroundRules: Original legal text. Not legal advice."}