Pennsylvania Statutes
§ 8819 — Separate assessment of coal and surface
Pennsylvania·Title 53 MUNICIPALITIES GENERALLY·Part PART VII·Ch. 88 CONSOLIDATED COUNTY ASSESSMENT·Subch. SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;
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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Nearby Sections
15
§ 8802
Definitions§ 8803
Excluded provisions§ 8804
Construction of chapter§ 8812
Exemptions from taxation§ 8815
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