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Undeveloped Real Estate Not Exempt From Taxation
Publication year - 1990
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.1990.tb07047.x
Subject(s) - estate tax , estate , real estate , business , commonwealth , finance , real estate investment trust , option fee , accounting , capitalization rate , law , political science , tax avoidance , double taxation
Real estate that is owned by a municipal water authority, but not currently used for public purposes, is not entitled to a real estate tax exemption, according to the Commonwealth Court of Pennsylvania.