Pennsylvania Consolidated Statutes
53 Pa. Cons. Stat. § 8819 (2026)
Separate assessment of coal and surface.
✓ current as of May 2026
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§ 8819. Separate assessment of coal and surface.
The county assessment office shall assess coal and surface separately in cases where the owner or life tenant of land does not have the right to mine the coal underlying the surface.
Notes of Decisions
Cited in 1
case, 2012–2012 · leading case: In re Rausch Creek Land, L.P., 59 A.3d 1 (Pa. Commw. Ct. 2012).
In re Rausch Creek Land, L.P., 59 A.3d 1 (Pa. Commw. Ct. 2012). “Although not cited by the parties, we note that Section 8819 of the Consolidated County Assessment Law, 53 Pa.C.S. § 8819, provides: The county assessment office shall assess coal and surface separately in cases where the owner or life tenant of land does not have the right to…”
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