THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY YAW, BAKER AND FONTANA, FEBRUARY 1, 2011

REFERRED TO AGRICULTURE AND RURAL AFFAIRS, FEBRUARY 1, 2011  

AN ACT

Amending the act of December 19, 1974 (P.L.973, No.319),

entitled "An act prescribing the procedure under which an

owner may have land devoted to agricultural use, agricultural

reserve use, or forest reserve use, valued for tax purposes

at the value it has for such uses, and providing for

reassessment and certain interest payments when such land is

applied to other uses and making editorial changes," further

providing for split off, separation or transfer.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 6 of the act of December 19, 1974

(P.L.973, No.319), known as the Pennsylvania Farmland and Forest

Land Assessment Act of 1974, is amended by adding a subsection

to read:

Section 6.  Split-off, Separation or Transfer; Leasing for

Wireless Service; Utilization of Land or Conveyance of Rights

for Exploration or Extraction of Gas, Oil or Coal Bed Methane;

Utilization of Land for Commercial Alternative Energy

Generation; Death of Landowner; Temporary Leases.--* * *

(c.4)  The following apply:

(1)  The owner of property subject to preferential assessment

may lease or otherwise devote land subject to preferential

assessment to small noncoal surface mining, as provided for

under the act of December 19, 1984 (P.L.1093, No.219), known as

the "Noncoal Surface Mining Conservation and Reclamation Act."

(2)  Roll-back taxes shall be imposed upon those portions of

land leased or otherwise devoted to small noncoal surface

mining, and the fair market value of those portions of the land

shall be adjusted accordingly. Roll-back taxes on those portions

of the land shall not invalidate the preferential assessment of

the land which is not so leased or devoted, and the land shall

continue to be eligible for preferential assessment if it

continues to meet the requirements of section 3.

(3)  Only one small noncoal surface mining permit may be

active at any one time on land subject to a single application

for preferential assessment.

* * *

Section 2.  This act shall take effect in 60 days.