Pennsylvania Statutes

§ 8814 — Temporary assessment change for real estate subject to sewer connection ban order

Pennsylvania·Title 53 MUNICIPALITIES GENERALLY·Part PART VII·Ch. 88 CONSOLIDATED COUNTY ASSESSMENT·Subch. SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;
When a department or agency of the Commonwealth or a municipality has ordered a sewer connection ban because of a lack of adequate sewage treatment facilities, the real estate affected by the order shall be reassessed for the duration of the order. The assessment shall be based on the value of the best use of the land during the period of the reassessment. For the purposes of this section, the term "affected by the order" shall be defined as the application for a building permit and the denial to the applicant of permission to proceed with the building or construction because of a sewer ban order.

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