Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

55 Pa. Code § 4310.19. Criteria for abatement or modification in hardship cases.

§ 4310.19. Criteria for abatement or modification in hardship cases.

 The following is a list of criteria for abatement or modification in hardship cases:

   (1)  If the ratio of debt payments to income exceeds or is equal to .8, abate the liability.

   (2)  If the ratio is less than .8, but greater than or equal to .7, modify the liability to 25% of the assessed amount.

   (3)  If the ratio is less than .7, but greater than or equal to .6, modify the liability to 50% of the assessed amount.

   (4)  If the ratio is less than .6, but greater than or equal to .5, modify the liability to 75% of the assessed amount.

   (5)  If the ratio is less than .5, liability shall be neither abated nor modified.

Source

   The provisions of this §  4310.19 adopted December 3, 1982, effective December 4, 1982, 12 Pa.B. 4149.



No part of the information on this site may be reproduced for profit or sold for profit.


This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.