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.
53 Pa.C.S. § 8819
Separate assessment of coal and surface
Known as the Consolidated County Assessment Law
The act spans §§ 53–53 (43 sections).
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.