68 Pa. Stat. § 803
Current through Pa Acts 2024-53, 2024-56 through 2024-92
Estates, rights and interests in air space or parcels thereof above the surface of the ground, whether or not contiguous to the surface of the ground, shall if separately owned be separately assessed for taxation by each assessing unit in the Commonwealth for all types of taxes authorized by law to be assessed against real property.
68 P.S. § 803