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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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| REFERRED TO AGRICULTURE AND RURAL AFFAIRS, OCTOBER 18, 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 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. The definition of "agricultural use" in section 2 |
14 | of the act of December 19, 1974 (P.L.973, No.319), known as the |
15 | Pennsylvania Farmland and Forest Land Assessment Act of 1974, |
16 | amended November 23, 2010 (P.L.1095, No.109), is amended and the |
17 | section is amended by adding definitions to read: |
18 | Section 2. Definitions.--As used in this act, the following |
19 | words and phrases shall have the meanings ascribed to them in |
20 | this section unless the context obviously otherwise requires: |
21 | * * * |
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1 | "Agricultural use." Land which is used for the purpose of |
2 | producing an agricultural commodity or is devoted to and meets |
3 | the requirements and qualifications for payments or other |
4 | compensation pursuant to a soil conservation program under an |
5 | agreement with an agency of the Federal Government. The term |
6 | includes: |
7 | (1) any farmstead land on the tract; |
8 | (2) a woodlot; |
9 | (3) any land which is rented to another person and used for |
10 | the purpose of producing an agricultural commodity; [and] |
11 | (4) any land devoted to the development and operation of an |
12 | alternative energy system, if a majority of the energy annually |
13 | generated is utilized on the tract[.]; and |
14 | (5) any land devoted to composting or used for nutrient |
15 | management. |
16 | * * * |
17 | "Composting." As follows: |
18 | (1) The processing of agricultural manures into |
19 | materials, products or substances. |
20 | (2) The term includes: |
21 | (i) Finished compost transported or intended to be |
22 | transported in commerce. |
23 | (ii) Any land, facility, building structure, |
24 | equipment or operation used to enhance the form, economic |
25 | value or energy value of the processed manure. |
26 | (3) The term does not include a composting process if |
27 | materials other than manure are used as ingredients in the |
28 | composting process and the amount of the other materials by |
29 | weight exceeds the amount of manure used by weight. |
30 | * * * |
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1 | "Nutrient management." An activity directly and solely |
2 | related to the implementation of best management practices as |
3 | set forth in publications of the Environmental Protection Agency |
4 | relating to the implementation of 40 CFR Parts 9 (relating to |
5 | OMB approvals under the Paperwork Reduction Act), 122 (relating |
6 | to EPA administered permit programs: The national pollutant |
7 | discharge elimination system) and 412 (relating to concentrated |
8 | animal feeding operations). The term shall not include land or |
9 | an activity used in combination with any activity, facility or |
10 | operation otherwise prohibited under this act. |
11 | * * * |
12 | Section 2. Section 3(a.1) of the act is amended by adding |
13 | paragraphs to read: |
14 | Section 3. Land Devoted to Agricultural Use, Agricultural |
15 | Reserve, and/or Forest Reserve.--* * * |
16 | (a.1) The following apply to enrollment: |
17 | * * * |
18 | (3) Land enrolled as devoted to composting. |
19 | (4) Land used for nutrient management. |
20 | * * * |
21 | Section 3. The amendment of section 2 of the act shall be |
22 | applicable to any composting use already in existence that is |
23 | located upon land enrolled under the act of December 19, 1974 |
24 | (P.L.973, No.319), known as the Pennsylvania Farmland and Forest |
25 | Land Assessment Act of 1974, including those composting uses |
26 | existing as of the effective date of this act for which rollback |
27 | tax may have been assessed for a composting use. Provided an |
28 | enrolled owner has filed an appeal from a decision of a county |
29 | assessor, a board of assessment appeals or a court with |
30 | jurisdiction, no rollback tax shall be due or collected from an |
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1 | enrolled owner as to any composting use as composting is defined |
2 | in section 2 of the act. |
3 | Section 4. This act shall take effect in 60 days. |
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