THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY GODSHALL, BEYER, GIBBONS, PYLE AND SIPTROTH, FEBRUARY 2, 2009

REFERRED TO COMMITTEE ON ENVIRONMENTAL RESOURCES AND ENERGY, FEBRUARY 2, 2009  

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 subsections to

read:

Section 6.  Split-off, Separation or Transfer.--* * *

(b.4)  (1)  The owner of property subject to preferential

assessment may lease land covered by the preferential assessment

for gas and oil exploration.

(2)  (i)  The owner of property subject to preferential

assessment may utilize portions of the land covered by the

preferential assessment for gas and oil drilling and extraction

if the following conditions are satisfied:

(A)  Each tract of land utilized does not exceed one acre.

(B)  Each tract of land so utilized is accessible.

(C)  Each tract or tracts of land are not sold or subdivided.

(ii)  Roll-back taxes shall be imposed upon the tract or

tracts of land utilized by the landowner for gas and oil

drilling and the fair market value of that tract or tracts of

land shall be adjusted accordingly. The lease of a tract of land

for gas and oil drilling and extraction shall not invalidate the

preferential assessment of the land which is not utilized and

the land shall continue to be eligible for preferential

assessment if it continues to meet the requirements of section

3.

(3)  A lease of land shall not be considered a subdivision

under this subsection.

(b.5)  The lessee of property used for gas and oil

exploration or gas and oil drilling and extraction shall be

solely responsible for obtaining required permits in connection

with any construction on a tract of land which it leases under

this section for gas and oil exploration or gas and oil drilling

and extraction. No permit requested under this section shall be

denied by a municipality for any reason other than failure to

strictly comply with permit application procedures.

* * *

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