§ 91.167. Deed of easement.

 Except as provided in §  91.193(b)(27) (relating to excluded transactions), easements represent a taxable interest in real estate. The tax base in these instances is the actual consideration or the actual monetary worth thereof.

Authority

   The provisions of this §  91.167 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. §  8107-C).

Source

   The provisions of this §  91.167 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

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