Pennsylvania § 8820 Assessment of real estate subject to ground rent or mortgage

Pennsylvania Statutes

§ 8820 — Assessment of real estate subject to ground rent or mortgage

Pennsylvania § 8820

JurisdictionPennsylvania

Title 53MUNICIPALITIES GENERALLY

PartPART VII

Ch. 88CONSOLIDATED COUNTY ASSESSMENT

Subch.SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;

This text of Pennsylvania § 8820 (Assessment of real estate subject to ground rent or mortgage) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

53 Pa. Cons. Stat. § 8820 (2026).

Text

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.

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