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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-414. Assessment of coal underlying lands divided by county, township or borough lines

Current as of January 01, 2026 | Updated by Findlaw Staff

The elected or appointed assessors of the wards, townships and boroughs of the several counties shall, where seated lands, underlaid with coal, are divided by county, city, township or borough lines, the ownership of which coal has been severed from the ownership of the overlying strata or surface, assess each division of said coal in the county, city, township or borough in which it actually lies.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-414. Assessment of coal underlying lands divided by county, township or borough lines - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-5020-414/

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