in smaller parcels; or
(iii) a change has occurred in the productive use of
the property or parcel by material alteration in the
nature of the use or through alteration or additions that
modify the use.
(3) A taxable person shall have the right at any stage
of the proceedings to request the dismissal of, and the
applicable court shall dismiss, an appeal taken by a taxing
district in violation of paragraph (1) or (2).
(4) If an affected taxable person appeals an assessment
of property that was granted a preferential assessment under
the act of December 19, 1974 (P.L.973, No.319), known as the
Pennsylvania Farmland and Forest Land Assessment Act of 1974,
the affected taxable person shall not be required to amend
the initial application or reapply for the same preferential
assessment based solely on the appeal.
(5) An affected taxable person shall have the right to
appeal any increased assessment that occurred as a result of
an appeal brought by a taxing district prior to the enactment
of this subsection but after the date of the most recent
applicable countywide reassessment, except no affected
taxable person shall have the right to appeal an increased
assessment if the appeal that was brought by the taxing
district would have been consistent with this section. If an
affected taxable person has the right to bring an appeal
under this paragraph, the affected taxable person shall have
the right to have the assessed value of its property changed
to the assessed value in effect immediately prior to the
appeal brought by the taxing district. The affected taxable
person shall not be entitled to a refund of taxes paid for an
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