Assessing Real Estate Subject to Ground Rent, Dower, or Mortgage

Section 416. Assessing Real Estate Subject to Ground Rent, Dower, or Mortgage.--All real estate subject to ground rent, dower, or mortgage shall be estimated at its full value and taxed accordingly, except in the case of real estate subject to ground rent where there is no provision made in the ground rent deed that the lessee shall pay the taxes on the ground rent, in which cases such ground rent shall be estimated and assessed for taxes to the owners thereof.