{"data":{"id":"us-pa/53-pa.c.s.-8820","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8820","heading":"Assessment of real estate subject to ground rent or mortgage.","body":"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.","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=20\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"6347ce3f61e480a50a887c3dc63501f027ba1191cf93801dd41f24516ff1c364","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8819","next":"us-pa/53-pa.c.s.-8821"},"notice":"GroundRules: Original legal text. Not legal advice."}