PRIOR PRINTER'S NO. 2291 PRINTER'S NO. 2585
No. 1869 Session of 1995
INTRODUCED BY BUNT, BARLEY, DENT, ARMSTRONG, TRUE, KREBS,
J. TAYLOR, STRITTMATTER, SCHULER, BROWNE, ZUG, GODSHALL, LEH,
ZIMMERMAN, SEMMEL, ALLEN, ARGALL AND MILLER, JUNE 26, 1995
AS REPORTED FROM COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS,
HOUSE OF REPRESENTATIVES, AS AMENDED, OCTOBER 16, 1995
AN ACT
1 Amending the act of December 19, 1974 (P.L.973, No.319),
2 entitled "An act prescribing the procedure under which an
3 owner may have land devoted to agricultural use, agricultural
4 reserve use, or forest reserve use, valued for tax purposes
5 at the value it has for such uses, and providing for
6 reassessment and certain interest payments when such land is
7 applied to other uses and making editorial changes," further
8 providing for separation, split-off or transfer.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 6 OF THE act of December 19, 1974 <--
12 (P.L.973, No.319), known as the Pennsylvania Farmland and Forest
13 Land Assessment Act of 1974, is amended by adding a subsection <--
14 SUBSECTIONS to read: <--
15 Section 6. Separation, Split-off or Transfer.--
16 * * *
17 (b.1) The owner of property subject to a preferential tax
18 assessment may split-off LEASE land covered by the preferential <--
19 tax assessment to be used for wireless or cellular
20 telecommunication when the following conditions are satisfied:
1 (1) The tract of land so split-off LEASED does not exceed <--
2 one-half of an acre.
3 (2) The tract of land does not have more than one
4 communication tower.
5 (3) The tract of land is accessible.
6 (4) The tract of land is not sold or subdivided. A lease of
7 land shall not be considered a subdivision under this paragraph.
8 (C) USE OF LAND UNDER THIS SUBSECTION FOR WIRELESS SERVICES <--
9 OTHER THAN WIRELESS TELECOMMUNICATIONS MAY ONLY QUALIFY IF SUCH
10 WIRELESS SERVICES SHARE A TOWER WITH A WIRELESS
11 TELECOMMUNICATIONS PROVIDER AS PROVIDED FOR IN SUBSECTION (B.1).
12 ROLL-BACK TAXES SHALL BE IMPOSED UPON THE TRACT OF LAND LEASED
13 BY THE LANDOWNER FOR WIRELESS OR CELLULAR TELECOMMUNICATIONS
14 PURPOSES AND THE FAIR MARKET VALUE OF THAT TRACT OF LAND SHALL
15 BE ADJUSTED ACCORDINGLY. THE LEASE OF SUCH A TRACT OF LAND SHALL
16 NOT INVALIDATE THE PREFERENTIAL TAX ASSESSMENT OF THE LAND WHICH
17 IS NOT SO LEASED AND SUCH LAND SHALL CONTINUE TO BE ELIGIBLE FOR
18 USE VALUE ASSESSMENT IF IT CONTINUES TO MEET THE REQUIREMENTS OF
19 SECTION 3.
20 * * *
21 Section 2. This act shall take effect in 60 days.
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