21 Pa. Stat. § 332

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 332 - Definitions

The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"County tax map." A map describing real estate in a county, maintained for its tax assessment purposes as otherwise provided by law.

"Governing body." The county commissioners of the county, except in those counties which have adopted an optional charter or home rule form of government where it shall mean that body vested with the legislative authority of the county.

"Municipality." Any city of the first, second, second class A or third class, borough, incorporated town, township of the first or second class or any similar general purpose unit of government which shall hereafter be created by the General Assembly. The term shall include those general purpose units of government smaller than a county which exercise self-government under a home rule charter or optional plan.

"Uniform parcel identifier." A finite, punctuated sequence of numbers indicating the land parcel or other interest in real estate as shown on the recorded county tax map, which sequence may be the existing county tax parcel number.

(1) In the case of a "unit" within the meaning of the act of July 3, 1963 (P.L.196, No.117), known as the Unit Property Act, a designator for the number of the "unit" as indicated on the recorded "declaration plan" shall be included in the sequence of numbers forming the uniform parcel identifier for such "unit."

(2) In the case of a "unit" within the meaning of 68 Pa.C.S. Part II Subpart B (relating to condominiums), a designator for the number of the "unit" as indicated on the recorded declaration shall be included in the sequence of numbers forming the uniform parcel identifier for such "unit."

(3) In the case of an interest in real estate less than fee simple, an additional designator may be included in the sequence of numbers forming the uniform parcel identifier for such interest in order to distinguish such interest from the fee simple parcel of which such interest is a part.

21 P.S. § 332

1988, Jan. 15, P.L. 1, No. 1, § 2, effective in 60 days.