THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY MAJOR, PICKETT, MAHER, CLYMER, EVERETT, FREEMAN, GINGRICH, GODSHALL, HARHART, M.K. KELLER, MILLARD, MILLER, MOUL, MURT, OBERLANDER, RAPP, REICHLEY, VULAKOVICH, WATSON, GABLER AND HESS, FEBRUARY 1, 2011

REFERRED TO COMMITTEE ON AGRICULTURE AND RURAL AFFAIRS, FEBRUARY 1, 2011  

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, leasing for

wireless service, utilization of land or conveyance of rights

for exploration or extraction of gas, oil or coal bed

methane, utilization of land for commercial alternative

energy generation, death of landowner and temporary leases. 

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 a subsection

to read:

Section 6.  Split-off, Separation or Transfer; Leasing for

Wireless Service; Utilization of Land or Conveyance of Rights

for Exploration or Extraction of Gas, Oil or Coal Bed Methane;

Utilization of Land for Commercial Alternative Energy

Generation; Death of Landowner; Temporary Leases.--* * *

(c.4)  The following apply:

(1)  The owner of property subject to preferential assessment

may lease or otherwise devote land subject to preferential

assessment to small noncoal surface mining, as provided for

under the act of December 19, 1984 (P.L.1093, No.219), known as

the "Noncoal Surface Mining Conservation and Reclamation Act."

(2)  Roll-back taxes shall be imposed upon those portions of

land leased or otherwise devoted to small noncoal surface mining

and the fair market value of those portions of the land shall be

adjusted accordingly. Roll-back taxes on those portions of the

land shall not invalidate the preferential assessment of the

land which is not leased or devoted to small noncoal surface

mining and the land shall continue to be eligible for

preferential assessment if it continues to meet the requirements

of section 3.

(3)  Only one small noncoal surface mining permit may be

active at any one time on land subject to a single application

for preferential assessment.

* * *

Section 2.  This act shall take effect immediately.