PRINTER'S NO. 216
No. 234 Session of 1995
INTRODUCED BY GODSHALL, LLOYD, COLAIZZO, TRELLO, CARONE AND
LAUGHLIN, JANUARY 24, 1995
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 24, 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 preferential assessments.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 4(d) 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, amended May 9, 1984 (P.L.234,
14 No.51), is amended and the section is amended by adding a
15 subsection to read:
16 Section 4. Applications for Preferential Assessments.--* * *
17 (d) The approved application for preferential assessment
18 shall be recorded by the county board for assessment appeals in
19 the office of the recorder of deeds for the county in a
20 preferential assessment docket. A breach of the preferential
1 assessment shall also be recorded by the county board for
2 assessment appeals in the office of the recorder of deeds. The
3 recorder shall charge a fee for the recordings in accordance
4 with the acts relating to the imposition of fees by recorders of
5 deeds. The recorder of deeds may not impose a fee unless an
6 application for a preferential assessment is approved by the
7 county board for assessment appeals. The fee for recording the
8 breach of the preferential assessment shall be added onto the
9 total of the roll-back taxes due and shall be paid by the owner
10 of the property.
11 (e) The county board for assessment appeals may impose a fee
12 for processing applications for preferential assessment of no
13 more than fifty dollars ($50).
14 Section 2. This act shall take effect in 60 days.
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