PRINTER'S NO. 2299
No. 1864 Session of 1999
INTRODUCED BY CHADWICK, MAJOR, ARGALL, BAKER, BATTISTO,
BELFANTI, CIVERA, M. COHEN, FARGO, FEESE, GEIST, HARHAI,
HERSHEY, LEH, LUCYK, McCALL, MELIO, READSHAW, ROSS, SHANER,
S. H. SMITH, SURRA, TRELLO AND TULLI, SEPTEMBER 28, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 28, 1999
AN ACT
1 Amending the act of December 21, 1998 (P.L.1225, No.156),
2 entitled "An act amending the act of December 19, 1974
3 (P.L.973, No.319), entitled 'An act prescribing the procedure
4 under which an owner may have land devoted to agricultural
5 use, agricultural reserve use, or forest reserve use, valued
6 for tax purposes at the value it has for such uses, and
7 providing for reassessment and certain interest payments when
8 such land is applied to other uses and making editorial
9 changes,' further providing for definitions, for dedicated
10 agricultural land and for preferential assessment
11 applications; providing for responsibilities of the
12 Department of Agriculture; further providing for
13 responsibilities of county assessors; providing for
14 penalties; and further providing for division and transfer of
15 land, for tax jurisdiction, for tax determination upon
16 abandonment, for appeals and for regulations," further
17 providing for administration; and providing for delayed
18 implementation.
19 The General Assembly of the Commonwealth of Pennsylvania
20 hereby enacts as follows:
21 Section 1. Section 12 of the act of December 21, 1998
22 (P.L.1225, No.156), entitled "An act amending the act of
23 December 19, 1974 (P.L.973, No.319), entitled 'An act
24 prescribing the procedure under which an owner may have land
25 devoted to agricultural use, agricultural reserve use, or forest
1 reserve use, valued for tax purposes at the value it has for
2 such uses, and providing for reassessment and certain interest
3 payments when such land is applied to other uses and making
4 editorial changes,' further providing for definitions, for
5 dedicated agricultural land and for preferential assessment
6 applications; providing for responsibilities of the Department
7 of Agriculture; further providing for responsibilities of county
8 assessors; providing for penalties; and further providing for
9 division and transfer of land, for tax jurisdiction, for tax
10 determination upon abandonment, for appeals and for
11 regulations," is amended to read:
12 Section 12. (a) Within 180 days of the effective date of
13 this act, the Department of Agriculture shall promulgate interim
14 regulations to provide to the county assessors guidelines and
15 standardized worksheets for use in implementing the provisions
16 of this act. The guidelines and worksheets shall include a
17 detailed delineation of the procedures to be followed in
18 implementing this act and the methods to be used in establishing
19 use values as required by this act. The interim regulations
20 shall not be subject to review under:
21 (1) section 205 of the act of July 31, 1968 (P.L.769,
22 No.240), referred to as the Commonwealth Documents Law;
23 (2) section 204(b) of the act of October 15, 1980
24 (P.L.950, No.164), known as the Commonwealth Attorneys Act;
25 or
26 (3) the act of June 25, 1982 (P.L.633, No.181), known as
27 the Regulatory Review Act.
28 (b) Interim regulations under subsection (a) shall expire
29 April 30, [2001] 2002, and shall be replaced by regulations
30 which are promulgated as provided by law.
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1 Section 2. The act is amended by adding a section to read:
2 Section 12.1. By ordinance, a county may delay
3 implementation of this act until the first taxable year of the
4 appropriate taxing authority which begins after December 31,
5 2000.
6 Section 3. This act shall apply retroactively to December
7 21, 1998.
8 Section 4. This act shall take effect immediately.
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