7 Pa. Code § 137b.54

Current through Register Vol. 54, No. 45, November 9, 2024

Section 137b.54 - Calculating the contributory value of farm buildings

A county assessor shall be responsible to calculate the contributory value of farm buildings on enrolled land. The method of calculating the contributory value of a farm building shall be a method based upon the fair market comparison and the extraction of the value of the farm building from the total fair market value of the parcel.

This section cited in 7 Pa. Code § 137b.51 (relating to assessment procedures).