PRINTER'S NO. 786
No. 725 Session of 1979
INTRODUCED BY THOMAS, YAHNER, WENGER, M. H. GEORGE, WEIDNER,
W. W. FOSTER, DIETZ, HELFRICK, KLINGAMAN, HONAMAN, COLE,
CALTAGIRONE, STAIRS, DeVERTER, MADIGAN, WASS, BOWSER, STUBAN,
D. R. WRIGHT AND BROWN, MARCH 19, 1979
REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS,
MARCH 19, 1979
AN ACT
1 Amending the act of December 19, 1974 (P.L.973, No.319),
2 entitled "An act prescribing under which an owner may have
3 land devoted to agricultural use, agricultural reserve use,
4 or forest reserve use, valued for tax purposes at the value
5 it has for such uses, and providing for reassessment and
6 certain interest payments when such land is applied to other
7 uses and making editorial changes," continuing the
8 preferential use assessment when a transfer, separation or
9 split-off does not change the use.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Subsection (a) of section 6, act of December 19,
13 1974 (P.L.973, No.319), known as the "Pennsylvania Farmland and
14 Forest Land Assessment Act of 1974," is amended to read:
15 Section 6. Separation or Split-off.--(a) Separation or
16 split-off of a part of the land which is being valued, assessed
17 and taxed under this act either by conveyance or other action of
18 the owner of such land for a use other than agricultural or
19 agricultural reserve or forest reserve shall, except when the
20 separation occurs through condemnation, subject the land so
1 separated and the entire parcel from which the land was
2 separated to liability for the roll-back taxes as set forth in
3 section 8 of this act except as provided in subsection (b). When
4 the separation or split-off does not result in a use, to either
5 portion, other than agricultural or agricultural reserve or
6 forest reserve, both portions shall continue to receive the
7 preferential use assessment and the subsequent abandonment of
8 the preferential use of one portion shall not affect the
9 preferential status of the other portion.
10 Section 2. The act is amended by adding sections to read:
11 Section 6.1. Transfer of Entire Tract.--Notwithstanding any
12 other provision of this act, the owner of property subject to a
13 preferential tax assessment may transfer the entire tract of
14 land covered by the preferential tax assessment and the
15 preferential use assessment shall continue so long as there is
16 no change in use.
17 Section 8.1. Liability for Roll-back Taxes.--The person
18 owning the tract or parcel at the time the tax preference use is
19 abandoned shall be liable for all roll-back taxes due on the
20 tract or parcel.
21 Section 3. This act shall take effect immediately.
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