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67 Pa. Code § 495.9. Payments in lieu of taxes.

§ 495.9. Payments in lieu of taxes.

 (a)  General rule. Lessees other than public agencies shall be required to make payments in lieu of taxes to the political subdivision in which the property is located if the political subdivision bills each lessee directly and if the billing is based upon a reassessment of the property reflecting change in value caused by construction of the highway or other transportation facility.

 (b)  Failure to pay. Failure of a lessee to make payments in lieu of taxes may be considered a breach of the lease.


   The provisions of this §  495.9 adopted May 9, 1975, effective May 10, 1975, 5 Pa.B. 1230; amended September 23, 1983, effective September 24, 1983, 13 Pa.B. 2893; readopted August 5, 1988, effective August 6, 1988, 18 Pa.B. 3434. Immediately preceding text appears at serial page (113710).

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