§ 91.163. Ground rents.

 An instrument creating, transferring or extinguishing ground rent is taxable upon the same basis as other deeds.

Authority

   The provisions of this §  91.163 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. §  8107-C).

Source

   The provisions of this §  91.163 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

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