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.54. Calculating the contributory value of farm buildings.

§ 137b.54. Calculating the contributory value of farm buildings.

 A county assessor shall be responsible to calculate the contributory value of farm buildings on enrolled land. The method of calculating the contributory value of a farm building shall be a method based upon the fair market comparison and the extraction of the value of the farm building from the total fair market value of the parcel.

Cross References

   This section cited in 7 Pa. Code §  137b.51 (relating to assessment procedures).

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