| HOUSE AMENDED |
| PRIOR PRINTER'S NOS. 1685, 1864 | PRINTER'S NO. 2410 |
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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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| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, SEPTEMBER 25, 2012 |
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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, for roll-back taxes and special | <-- |
19 | circumstances and for appeals. |
20 | The General Assembly of the Commonwealth of Pennsylvania |
21 | hereby enacts as follows: |
22 | Section 1. The definition of "agricultural use" in section 2 | <-- |
23 | of the act of December 19, 1974 (P.L.973, No.319), known as the |
24 | Pennsylvania Farmland and Forest Land Assessment Act of 1974, |
25 | amended November 23, 2010 (P.L.1095, No.109), is amended and the |
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1 | section is amended by adding definitions to read: |
2 | Section 2. Definitions.--As used in this act, the following |
3 | words and phrases shall have the meanings ascribed to them in |
4 | this section unless the context obviously otherwise requires: |
5 | * * * |
6 | "Agricultural use." Land which is used for the purpose of |
7 | producing an agricultural commodity or is devoted to and meets |
8 | the requirements and qualifications for payments or other |
9 | compensation pursuant to a soil conservation program under an |
10 | agreement with an agency of the Federal Government. The term |
11 | includes: |
12 | (1) any farmstead land on the tract; |
13 | (2) a woodlot; |
14 | (3) any land which is rented to another person and used for |
15 | the purpose of producing an agricultural commodity; [and] |
16 | (4) any land devoted to the development and operation of an |
17 | alternative energy system, if a majority of the energy annually |
18 | generated is utilized on the tract[.]; and |
19 | (5) any land devoted to composting or used for nutrient |
20 | management. |
21 | * * * |
22 | "Composting." As follows: |
23 | (1) The processing of agricultural manures into |
24 | materials, products or substances. |
25 | (2) The term includes: |
26 | (i) Finished compost transported or intended to be |
27 | transported in commerce. |
28 | (ii) Any land, facility, building structure, |
29 | equipment or operation used to enhance the form, economic |
30 | value or energy value of the processed manure. |
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1 | (3) The term does not include a composting process if |
2 | materials other than manure are used as ingredients in the |
3 | composting process and the amount of the other materials by |
4 | weight exceeds the amount of manure used by weight. |
5 | * * * |
6 | "Nutrient management." An activity directly and solely |
7 | related to the implementation of best management practices as |
8 | set forth in publications of the Environmental Protection Agency |
9 | relating to the implementation of 40 CFR Parts 9 (relating to |
10 | OMB approvals under the Paperwork Reduction Act), 122 (relating |
11 | to EPA administered permit programs: The national pollutant |
12 | discharge elimination system) and 412 (relating to concentrated |
13 | animal feeding operations). The term shall not include land or |
14 | an activity used in combination with any activity, facility or |
15 | operation otherwise prohibited under this act. |
16 | * * * |
17 | Section 2. Section 3(a.1) of the act is amended by adding |
18 | paragraphs to read: |
19 | Section 3. Land Devoted to Agricultural Use, Agricultural |
20 | Reserve, and/or Forest Reserve.--* * * |
21 | (a.1) The following apply to enrollment: |
22 | * * * |
23 | (3) Land enrolled as devoted to composting. |
24 | (4) Land used for nutrient management. |
25 | * * * |
26 | Section 3. The amendment of section 2 of the act shall be |
27 | applicable to any composting use already in existence that is |
28 | located upon land enrolled under the act of December 19, 1974 |
29 | (P.L.973, No.319), known as the Pennsylvania Farmland and Forest |
30 | Land Assessment Act of 1974, including those composting uses |
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1 | existing as of the effective date of this act for which rollback |
2 | tax may have been assessed for a composting use. Provided an |
3 | enrolled owner has filed an appeal from a decision of a county |
4 | assessor, a board of assessment appeals or a court with |
5 | jurisdiction, no rollback tax shall be due or collected from an |
6 | enrolled owner as to any composting use as composting is defined |
7 | in section 2 of the act. |
8 | Section 4. This act shall take effect in 60 days. |
9 | Section 1. The definition of "agricultural commodity" in | <-- |
10 | section 2 of the act of December 19, 1974 (P.L.973, No.319), |
11 | known as the Pennsylvania Farmland and Forest Land Assessment |
12 | Act of 1974, amended December 21, 1998 (P.L.1225, No.156), is |
13 | amended and the section is amended by adding a definition to |
14 | read: |
15 | Section 2. Definitions.--As used in this act, the following |
16 | words and phrases shall have the meanings ascribed to them in |
17 | this section unless the context obviously otherwise requires: |
18 | "Agricultural commodity." Any of the following: |
19 | (1) Agricultural, apicultural, aquacultural, horticultural, |
20 | floricultural, silvicultural, viticultural and dairy products. |
21 | (2) Pasture. |
22 | (3) Livestock and the products thereof. |
23 | (4) Ranch-raised furbearing animals and the products |
24 | thereof. |
25 | (5) Poultry and the products of poultry. |
26 | (6) Products commonly raised or produced on farms which are: |
27 | (i) intended for human consumption; or |
28 | (ii) transported or intended to be transported in commerce. |
29 | (7) Processed or manufactured products of products commonly |
30 | raised or produced on farms which are: |
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1 | (i) intended for human consumption; or |
2 | (ii) transported or intended to be transported in commerce. |
3 | (8) Compost. |
4 | * * * |
5 | "Compost." Material resulting from the biological digestion |
6 | of dead animals, animal waste or other biodegradable materials, |
7 | at least fifty percent (50%) by volume of which is comprised of |
8 | products commonly produced on farms. |
9 | * * * |
10 | Section 2. Section 8(d) of the act, amended December 21, | <-- |
11 | 1998 (P.L.1225, No.156), is amended to read: |
12 | Section 8. Roll-Back Taxes; Special Circumstances.-- |
13 | * * * |
14 | (d) (1) A landowner may apply a maximum of two acres of a |
15 | tract of land subject to preferential assessment toward direct |
16 | commercial sales of agriculturally related products and |
17 | activities or for a rural enterprise incidental to the |
18 | operational unit without subjecting the entire tract to roll- |
19 | back taxes, provided that: |
20 | (i) The commercial activity is owned and operated by the |
21 | landowner or his beneficiaries who are designated as class A for |
22 | inheritance tax purposes. |
23 | (ii) An assessment of the inventory of the goods involved |
24 | verifies that it is owned by the landowner or his beneficiaries. |
25 | (iii) The rural enterprise does not permanently render the |
26 | land incapable of producing an agricultural commodity. |
27 | (2) Roll-back taxes shall be imposed upon that portion of |
28 | the tract where the commercial activity takes place and the fair |
29 | market value of that tract shall be adjusted accordingly. |
30 | (3) Notwithstanding the provisions of paragraph (2), no |
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1 | roll-back taxes shall be due and no breach of a preferential |
2 | assessment shall be deemed to have occurred if the direct |
3 | commercial sales of agriculturally related products: |
4 | (i) take place on no more than one half of an acre; |
5 | (ii) are of at least fifty percent (50%) of products |
6 | produced on the tract; and |
7 | (iii) require no new utilities or buildings. |
8 | * * * |
9 | Section 2 3. 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 4. This act shall take effect immediately. | <-- |
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