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| PRIOR PRINTER'S NO. 1685 | PRINTER'S NO. 1864 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY SMUCKER, VOGEL, D. WHITE, ALLOWAY, FONTANA, WASHINGTON, WAUGH, M. WHITE, FOLMER, EICHELBERGER AND BRUBAKER, OCTOBER 18, 2011 |
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| SENATOR VOGEL, AGRICULTURE AND RURAL AFFAIRS, AS AMENDED, DECEMBER 14, 2011 |
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| AN ACT |
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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 definitions and for land devoted to |
9 | agricultural use, agricultural reserve, and/or forest |
10 | reserve. |
11 | Amending the act of December 19, 1974 (P.L.973, No.319), | <-- |
12 | entitled "An act prescribing the procedure under which an |
13 | owner may have land devoted to agricultural use, agricultural |
14 | reserve use, or forest reserve use, valued for tax purposes |
15 | at the value it has for such uses, and providing for |
16 | reassessment and certain interest payments when such land is |
17 | applied to other uses and making editorial changes," further |
18 | providing for definitions and for appeals. |
19 | The General Assembly of the Commonwealth of Pennsylvania |
20 | hereby enacts as follows: |
21 | Section 1. The definition of "agricultural use" in section 2 | <-- |
22 | of the act of December 19, 1974 (P.L.973, No.319), known as the |
23 | Pennsylvania Farmland and Forest Land Assessment Act of 1974, |
24 | amended November 23, 2010 (P.L.1095, No.109), is amended and the |
25 | section is amended by adding definitions to read: |
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1 | Section 2. Definitions.--As used in this act, the following |
2 | words and phrases shall have the meanings ascribed to them in |
3 | this section unless the context obviously otherwise requires: |
4 | * * * |
5 | "Agricultural use." Land which is used for the purpose of |
6 | producing an agricultural commodity or is devoted to and meets |
7 | the requirements and qualifications for payments or other |
8 | compensation pursuant to a soil conservation program under an |
9 | agreement with an agency of the Federal Government. The term |
10 | includes: |
11 | (1) any farmstead land on the tract; |
12 | (2) a woodlot; |
13 | (3) any land which is rented to another person and used for |
14 | the purpose of producing an agricultural commodity; [and] |
15 | (4) any land devoted to the development and operation of an |
16 | alternative energy system, if a majority of the energy annually |
17 | generated is utilized on the tract[.]; and |
18 | (5) any land devoted to composting or used for nutrient |
19 | management. |
20 | * * * |
21 | "Composting." As follows: |
22 | (1) The processing of agricultural manures into |
23 | materials, products or substances. |
24 | (2) The term includes: |
25 | (i) Finished compost transported or intended to be |
26 | transported in commerce. |
27 | (ii) Any land, facility, building structure, |
28 | equipment or operation used to enhance the form, economic |
29 | value or energy value of the processed manure. |
30 | (3) The term does not include a composting process if |
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1 | materials other than manure are used as ingredients in the |
2 | composting process and the amount of the other materials by |
3 | weight exceeds the amount of manure used by weight. |
4 | * * * |
5 | "Nutrient management." An activity directly and solely |
6 | related to the implementation of best management practices as |
7 | set forth in publications of the Environmental Protection Agency |
8 | relating to the implementation of 40 CFR Parts 9 (relating to |
9 | OMB approvals under the Paperwork Reduction Act), 122 (relating |
10 | to EPA administered permit programs: The national pollutant |
11 | discharge elimination system) and 412 (relating to concentrated |
12 | animal feeding operations). The term shall not include land or |
13 | an activity used in combination with any activity, facility or |
14 | operation otherwise prohibited under this act. |
15 | * * * |
16 | Section 2. Section 3(a.1) of the act is amended by adding |
17 | paragraphs to read: |
18 | Section 3. Land Devoted to Agricultural Use, Agricultural |
19 | Reserve, and/or Forest Reserve.--* * * |
20 | (a.1) The following apply to enrollment: |
21 | * * * |
22 | (3) Land enrolled as devoted to composting. |
23 | (4) Land used for nutrient management. |
24 | * * * |
25 | Section 3. The amendment of section 2 of the act shall be |
26 | applicable to any composting use already in existence that is |
27 | located upon land enrolled under the act of December 19, 1974 |
28 | (P.L.973, No.319), known as the Pennsylvania Farmland and Forest |
29 | Land Assessment Act of 1974, including those composting uses |
30 | existing as of the effective date of this act for which rollback |
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1 | tax may have been assessed for a composting use. Provided an |
2 | enrolled owner has filed an appeal from a decision of a county |
3 | assessor, a board of assessment appeals or a court with |
4 | jurisdiction, no rollback tax shall be due or collected from an |
5 | enrolled owner as to any composting use as composting is defined |
6 | in section 2 of the act. |
7 | Section 4. This act shall take effect in 60 days. |
8 | Section 1. The definition of "agricultural commodity" in | <-- |
9 | section 2 of the act of December 19, 1974 (P.L.973, No.319), |
10 | known as the Pennsylvania Farmland and Forest Land Assessment |
11 | Act of 1974, amended December 21, 1998 (P.L.1225, No.156), is |
12 | amended and the section is amended by adding a definition to |
13 | read: |
14 | Section 2. Definitions.--As used in this act, the following |
15 | words and phrases shall have the meanings ascribed to them in |
16 | this section unless the context obviously otherwise requires: |
17 | "Agricultural commodity." Any of the following: |
18 | (1) Agricultural, apicultural, aquacultural, horticultural, |
19 | floricultural, silvicultural, viticultural and dairy products. |
20 | (2) Pasture. |
21 | (3) Livestock and the products thereof. |
22 | (4) Ranch-raised furbearing animals and the products |
23 | thereof. |
24 | (5) Poultry and the products of poultry. |
25 | (6) Products commonly raised or produced on farms which are: |
26 | (i) intended for human consumption; or |
27 | (ii) transported or intended to be transported in commerce. |
28 | (7) Processed or manufactured products of products commonly |
29 | raised or produced on farms which are: |
30 | (i) intended for human consumption; or |
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1 | (ii) transported or intended to be transported in commerce. |
2 | (8) Compost. |
3 | * * * |
4 | "Compost." Material resulting from the biological digestion |
5 | of dead animals, animal waste or other biodegradable materials, |
6 | at least fifty percent (50%) by volume of which is comprised of |
7 | products commonly produced on farms. |
8 | * * * |
9 | Section 2. Section 9 of the act is amended by adding a |
10 | subsection to read: |
11 | Section 9. Appeals.--* * * |
12 | (a.1) In the event a change relating to composting in this |
13 | act becomes effective during an active appeal and is applicable |
14 | to the active appeal, no rollback tax shall be due or collected |
15 | and the rollback tax shall be reimbursed if already paid for |
16 | such activities to which rollback taxes were applied. |
17 | * * * |
18 | Section 3. This act shall take effect immediately. |
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