| |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| HOUSE BILL |
|
| |
| |
| INTRODUCED BY SONNEY, EVERETT, BAKER, J. EVANS, GIBBONS, GODSHALL, GOODMAN, HORNAMAN, MILLER, RAPP, REICHLEY, ROHRER, SIPTROTH, STEVENSON AND GEIST, FEBRUARY 27, 2009 |
| |
| |
| REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS, FEBRUARY 27, 2009 |
| |
| |
| |
| 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," |
8 | providing for removal of land from preferential assessment |
9 | and for continuation of preferential assessments. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. The act of December 19, 1974 (P.L.973, No.319), |
13 | known as the Pennsylvania Farmland and Forest Land Assessment |
14 | Act of 1974, is amended by adding sections to read: |
15 | Section 8.1. Removal of Land From Preferential Assessment.-- |
16 | (a) A landowner receiving preferential assessment under this |
17 | act may remove land from preferential assessment if: |
18 | (1) the landowner notifies in writing the county assessor by |
19 | June 1 of the year immediately preceding the tax year for which |
20 | the removal is requested; |
|
1 | (2) the entire tract or tracts enrolled on a single |
2 | application for preferential assessment is removed from |
3 | preferential assessment; and |
4 | (3) the landowner pays rollback taxes on the entire tract or |
5 | tracts as provided for in section 5.1. |
6 | (b) A landowner receiving preferential assessment under this |
7 | act may remove land from preferential assessment without penalty |
8 | if a statutory change becomes effective which results in an |
9 | increase in the total use value assessment as established in |
10 | section 4.2 and: |
11 | (1) the landowner notifies in writing the county assessor |
12 | within one year of the effective date of the statutory change |
13 | and by June 1 of the year immediately preceding the tax year for |
14 | which the removal is requested; and |
15 | (2) the entire tract or tracts enrolled under a single |
16 | application for preferential assessment is removed. |
17 | (c) In no event may a county assessor change the assessed |
18 | value of a tract or the tax payable on a tract at a time other |
19 | than at the beginning of a tax year. |
20 | (d) Land removed from preferential assessment under this |
21 | section shall not be eligible to be subsequently reenrolled in |
22 | preferential assessment by the same landowner. |
23 | Section 8.2. Continuation of Preferential Assessment Under |
24 | Certain Circumstances.--If a statutory change becomes effective |
25 | which causes an enrolled tract to no longer meet the eligibility |
26 | requirements of this act, no breach of preferential assessment |
27 | shall be deemed to have occurred; and no roll-back taxes or |
28 | other penalties shall be imposed if the tract continues to meet |
29 | the terms of eligibility for preferential assessment which were |
30 | effective at the time of initial or amended enrollment. The |
|
1 | tract shall continue to receive preferential assessment under |
2 | the terms of preferential assessment applicable to the tract at |
3 | the time the office of the recorder of deeds for the county last |
4 | recorded a preferential assessment docket for the tract. |
5 | Section 2. This act shall take effect in 60 days. |
|