Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-402.1. Valuation of mobilehomes or house trailers

It shall be the duty of the several elected and appointed assessors of the political subdivisions to assess, rate and value all mobilehomes and house trailers within their subdivisions according to the actual value thereof and prices for which the same would separately bona fide sell.  The land upon which such mobilehome or house trailer is located at the time of assessment shall be valued separately, and shall not include the value of the house trailer or mobilehome located thereon.