Pennsylvania Code
Title 67 - TRANSPORTATION
Part I - Department of Transportation
Subpart B - Nonvehicle Code Provisions
Article V - General Procedures
Chapter 495 - LEASING OF REAL PROPERTY
Section 495.9 - Payments in lieu of taxes
Universal Citation: 67 PA Code ยง 495.9
Current through Register Vol. 54, No. 44, November 2, 2024
(a) General rule. Lessees other than public agencies shall be required to make payments in lieu of taxes to the political subdivision in which the property is located if the political subdivision bills each lessee directly and if the billing is based upon a reassessment of the property reflecting change in value caused by construction of the highway or other transportation facility.
(b) Failure to pay. Failure of a lessee to make payments in lieu of taxes may be considered a breach of the lease.
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