Pennsylvania Consolidated Statutes (Last Updated: January 27, 2015) |
Title53 MUNICIPALITIES GENERALLY |
PARTVII. TAXATION AND FISCAL AFFAIRS |
SUBPARTC. TAXATION AND ASSESSMENTS |
CHAPTER88. CONSOLIDATED COUNTY ASSESSMENT |
SUBCHAPTERF. MISCELLANEOUS PROVISIONS |
§8863. Assessment of property of decedent's estates.
Latest version.
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If an individual dies leaving real or personal property which, by the existing laws of this Commonwealth, is subject to taxation for county purposes, the property, so long as it belongs to the estate of the decedent, may be assessed in the name of the decedent or in the name of the personal representative.