53 Pa. Stat. § 16036
Current through Pa Acts 2024-53, 2024-56 through 2024-92
In cities of the first class, in all cases where taxes are due and unpaid upon a single tract of land, and it is desired to divide such tract into separate parcels, the Board of Revision of Taxes is hereby authorized to apportion such taxes ratably between or among the parcels so divided. In such cases the tax collecting authority shall accept the payment of such amount as represents the taxes, penalties and interest due on such fixed and described parcel of the larger tract, in the same manner, and subject to the same duties relative thereto, as if such fixed and described parcel had been assessed as one parcel of real estate in the original assessment.
53 P.S. § 16036