An Act amending the act of December 21, 1998 (P.L.1225, No.156), entitled "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 definitions, for dedicated agricultural land and for preferential assessment applications; providing for responsibilities of the Department of Agriculture; further providing for responsibilities of county assessors; providing for penalties; and further providing for division and transfer of land, for tax jurisdiction, for tax determination upon abandonment, for appeals and for regulations," further providing for administration; and providing for delayed implementation.