There is a newer version of the Pennsylvania Consolidated Statutes
2016 Pennsylvania Consolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 88 - Consolidated County Assessment
Section 8819 - Separate assessment of coal and surface
53 PA Cons Stat § 8819 (2016) What's This?
§ 8819. Separate assessment of coal and surface. The county assessment office shall assess coal and surface separately in cases where the owner or life tenant of land does not have the right to mine the coal underlying the surface.
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