Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 53405. Owner defined; service on notice on non-resident

The term “owner” shall be construed to mean all individuals, corporations, public or private, and associations having any title or interest in the property assessed. If the owner to whom notice is required to be given by this act is a non-resident of the incorporated town, and his, her, or their place of residence is unknown to the clerk or secretary of the incorporated town, or if the ownership of the property cannot be ascertained, the notice shall be posted on the premises, and a copy left with the occupant, if there be one.