Pennsylvania § 8819 Separate assessment of coal and surface

Pennsylvania Statutes

§ 8819 — Separate assessment of coal and surface

Pennsylvania § 8819

JurisdictionPennsylvania

Title 53MUNICIPALITIES GENERALLY

PartPART VII

Ch. 88CONSOLIDATED COUNTY ASSESSMENT

Subch.SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;

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Bluebook

53 Pa. Cons. Stat. § 8819 (2026).

Text

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.

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