Assessment of Signs and Sign Structures

Act 230 of 1953, § 1902-B, under SECOND CLASS COUNTY CODE.

Act 230 of 1953, § 1902-B

Section 1902-B. Assessment of Signs and Sign Structures.--No sign or structure predominantly used to support or display a sign shall be assessed as real property by a county for purposes of the taxation of real property by the county or a political subdivision located within the county, or by a municipality located within the county authorized to assess real property for purposes of taxation, regardless of whether the sign or sign structure has become affixed to the real estate.

(1902-B added July 17, 2007, P.L.130, No.38)