Current through Register Vol. 54, No. 49, December 7, 2024
Section 19.107 - Clause in subsectionSection 1. Section 202(a) of the act of May 21, 1943 (P. L. 571, No. 254), known as The Fourth to Eighth Class County Assessment Law, is amended by adding a clause to read:Section 202. Exemptions from Taxation.- (a) The following property shall be exempt from all county, borough, town, township, road, poor, county institution district and school (except in cities) tax, to wit: ***
(13) Silos used predominantly for processing or storage of animal feed incidental to the operation of the farm on which the silo is located shall not be included in determining the value of real estate used predominantly as a farm.***