§ 8864. Assessment of personal property.
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/pa/title-53/chapter-88/8864A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 8864. Assessment of personal property.
If personal property is subject to taxation for county purposes it shall be assessed in the manner provided by existing laws, except that the county commissioners shall fix the date as of which the valuation of personal property shall be determined, when and to whom returns of taxable personal property shall be made and when appeals from assessments shall be heard in the same manner and with like notice and like periods of time as provided in this section for appeals from assessments of real estate. Personal property assessments shall be entered on separate assessment rolls.
53c8864v
Cross References. Section 8864 is referred to in section 8844 of this title.
53c8865s