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In the United States, a split estate is an estate where the property rights to the surface and the underground are split between two parties. It is the result of Homestead Acts such as the Alaska Native Claims Settlement Act (1971) or the Stock-Raising Homestead Act (1916). [ 1 ]
Nearly 20 Pennsylvania cities employ a two-rate or split-rate property tax: taxing the value of land at a higher rate and the value of the buildings and improvements at a lower one. This can be seen as a compromise between pure LVT and an ordinary property tax falling on real estate (land value plus improvement value). [19]
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The Schuylkill River East Side was incorporated May 21, 1886, under the general laws of Pennsylvania, through an agreement of consolidation dated May 19, 1886, filed May 21, 1886, for the purpose of acquiring the property, rights, and franchises of The Schuylkill River East Side Railroad Company (of 1883), incorporated under the general laws of Pennsylvania, July 16, 1883, and the Philadelphia ...
Northwest Philadelphia includes 80 of these properties and districts, including 6 National Historic Landmarks; the city's remaining properties and districts are listed elsewhere. One site is split between Northwest Philadelphia and other parts of the city, and is thus included on multiple lists.
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Under the common law, real estate can be jointly owned at a given time. [16] In most states, in a tenancy in common , co-tenants each have a theoretical right to possess the whole property. [ 16 ] Co-tenants must also share rents received from third-parties, as well as upkeep expenses and taxes. [ 16 ]
The Municipal Court also has jurisdiction over civil cases with an amount in controversy less than $12,000 (or $12,500 for fines and most debts owed to the City of Philadelphia, or $15,000 for delinquent real-estate taxes owed to the City and certain tax debts owed to the School District of Philadelphia). The civil division of the Municipal ...