Return of Exempt Property

Section 405. Return of Exempt Property.--It shall be the duty of the several elected and appointed assessors in this Commonwealth to make return of all property, now or which hereafter may be especially exempt by act of Assembly from taxes, in a separate list to the commissioners, or board of revision of taxes, or board for the assessment and revision of taxes, as the case may be, of the proper county, for which service the said assessors shall receive the same compensation as is allowed for like services in other cases.