61 Pa. Code § 91.167
Current through Register Vol. 54, No. 50, December 14, 2024
Except as provided in § 91.193(b)(27) (relating to excluded transactions), easements represent a taxable interest in real estate. The tax base in these instances is the actual consideration or the actual monetary worth thereof.
61 Pa. Code § 91.167
The provisions of this § 91.167 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).