PRINTER'S NO. 2291
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
REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS,
JUNE 26, 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 act of December 19, 1974 (P.L.973,
12 No.319), known as the Pennsylvania Farmland and Forest Land
13 Assessment Act of 1974, is amended by adding a subsection to
14 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 land covered by the preferential tax
19 assessment to be used for wireless or cellular telecommunication
20 when the following conditions are satisfied:
1 (1) The tract of land so split-off does not exceed one-half
2 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 * * *
9 Section 2. This act shall take effect in 60 days.
F21L53PJP/19950H1869B2291 - 2 -