53 Pa. Stat. § 15976
Current through Pa Acts 2024-53, 2024-56 through 2024-95
In cities of the first class, the assessment of real estate for taxation, the machinery and tools used in manufacturing in any mill or manufactory shall not be considered or included in determining the value of real estate: Provided, That nothing herein contained shall apply to the valuation of the capital stock of corporations for the purpose of State taxation.
53 P.S. § 15976