Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 4250 (July 31, 2021).

7 Pa. Code § 137b.18. County-imposed eligibility requirements.

§ 137b.18. County-imposed eligibility requirements.

 A county assessor may not impose eligibility requirements or conditions other than those prescribed in section 3 of the act (72 P. S. §  5490.3).

  Example: A county may not require an owner of contiguous—but separately deeded—tracts of land to consolidate the tracts in a single deed or require any alteration of existing deeds as a condition of eligibility for preferential assessment.

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