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53 Pa.C.S. § 8820

Assessment of real estate subject to ground rent or mortgage

Pennsylvania · Pennsylvania Consolidated Statutes Title 53 — MUNICIPALITIES GENERALLY · Status: effective

Property & Real EstateTaxation
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53 Pa.C.S. § 8820, Assessment of real estate subject to ground rent or mortgage, Pennsylvania, version 1 as recorded 2026-09-27, yourstate.us, https://yourstate.us/provision/1389028
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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.