PRINTER'S NO. 412
No. 380 Session of 1983
INTRODUCED BY HELFRICK, WENGER, STAPLETON, HOPPER, HESS,
REIBMAN, CORMAN, RHOADES, BRIGHTBILL, SHAFFER, LINCOLN,
ANDREZESKI AND ROSS, FEBRUARY 24, 1983
REFERRED TO AGRICULTURE AND RURAL AFFAIRS, FEBRUARY 24, 1983
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 regulating rollback taxes on agriculturally related
9 commercial activity.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 8 of the act of December 19, 1974
13 (P.L.973, No.319), known as the Pennsylvania Farmland and Forest
14 Land Assessment Act of 1974, is amended by adding a subsection
15 to read:
16 Section 8. Determination of Amounts of Taxes When Use
17 Abandoned.--* * *
18 (d) A landowner may apply a maximum of up to two acres of a
19 tract of land subject to a preferential use assessment toward
20 direct commercial sales of agriculturally related products and
21 activities without subjecting the entire tract to rollback
1 taxes, provided that:
2 (1) The commercial activity is owned and operated by the
3 landowner or his beneficiaries who are designated as class A for
4 inheritance tax purposes.
5 (2) An assessment of the inventory of the goods involved
6 verifies that it is owned by the landowner or his beneficiaries.
7 Rollback taxes shall be imposed upon that portion of the tract
8 where the commercial activity takes place and the fair market
9 value of that tract shall be adjusted accordingly.
10 Section 2. This act shall take effect in 60 days.
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