CORRECTIVE REPRINT
HOUSE AMENDED
PRIOR PRINTER'S NOS. 1412, 1678, 1736 PRINTER'S NO. 1747
No. 1193 Session of 1993
INTRODUCED BY STAPLETON, JUNE 3, 1993
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
NOVEMBER 23, 1993
AN ACT
1 Amending the act of June 30, 1981 (P.L.128, No.43), entitled "An
2 act authorizing the creation of agricultural areas," defining <--
3 "eligible counties"; further providing for allocation of
4 State moneys, for average realty transfer tax revenues and
5 for weighted transfer tax revenues. PROHIBITING REALLOCATION <--
6 OF STATE MONEYS.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 3 of the act of June 30, 1981 (P.L.128, <--
10 No.43), known as the Agricultural Area Security Law, is amended
11 by adding a definition to read:
12 Section 3. Definitions.
13 The following words and phrases when used in this act shall
14 have the meanings given to them in this section, unless the
15 context clearly indicates otherwise:
16 * * *
17 "Eligible counties." Counties whose easement purchase
18 programs have been approved by the State Agricultural Land
1 Preservation Board. For the purpose of annual allocations, an
2 eligible county must have its easement purchase program approved
3 by the State board by January 1 of the year in which the annual
4 allocation is made. Counties of the first class are not eligible
5 under any circumstances.
6 * * *
7 Section 2. Section 14.1(c)(6)(iv) and (h) of the act,
8 amended June 22, 1990 (P.L.242, No.57) and April 13, 1992
9 (P.L.100, No.23), are amended to read:
10 Section 14.1. Purchase of agricultural conservation easements.
11 * * *
12 (c) Restrictions and limitations.--An agricultural
13 conservation easement shall be subject to the following terms,
14 conditions, restrictions and limitations:
15 * * *
16 (6) An agricultural conservation easement shall not
17 prevent:
18 * * *
19 (iv) Construction and use of structures on the
20 subject land for the purpose of providing the landowner's
21 principal residence or for providing necessary housing
22 for seasonal or full-time employees: Provided, That only
23 one such structure may be constructed on no more than two
24 acres of the subject land during the term of the
25 agricultural conservation easement.
26 * * *
27 (h) Allocation of State moneys.--The State board shall make
28 an annual allocation among counties, except counties of the
29 first class, for the purchase of agricultural conservation
30 easements, except for counties that do not have an easement
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1 purchase program approved by the State board by January 1 of the
2 year in which the annual allocation is made.
3 (1) As used in this subsection, the following words and
4 phrases shall have the meanings given to them in this
5 paragraph unless the context clearly indicates otherwise:
6 (i) "Adjusted weighted transfer tax revenues." An
7 amount equal to the weighted transfer tax revenues of a
8 county divided by the sum of the weighted transfer tax
9 revenues of all counties except counties of the first
10 class.
11 (ii) "Annual agricultural production." The total
12 dollar volume of sales of livestock, crops and
13 agricultural products according to the most recent Annual
14 Crop and Livestock Summary published by the Pennsylvania
15 Agricultural Statistics Service.
16 (iii) "Annual easement purchase threshold." An
17 amount annually determined by the State board which
18 equals at least $10,000,000.
19 (iv) "Average realty transfer tax revenues." The
20 total annual realty transfer tax revenues collected in
21 [all counties, except counties of the first class,
22 divided by 66] those counties with an easement purchase
23 program approved by the State board by January 1 of the
24 year in which the annual allocation is made, divided by
25 the number of counties with approved easement programs by
26 January 1.
27 (v) "Realty transfer tax revenues." The tax imposed
28 and collected under section 1102-C of the act of March 4,
29 1971 (P.L.6, No.2), known as the "Tax Reform Code of
30 1971."
19930S1193B1747 - 3 -
1 (vi) "Weighted transfer tax revenues." An amount
2 equal to the total annual realty transfer tax revenues
3 collected in [a] an eligible county divided by the sum of
4 the total annual realty transfer tax revenues collected
5 in all eligible counties [except counties of the first
6 class] which does not exceed three times the average
7 realty transfer tax revenues.
8 (2) An annual allocation shall be made to each eligible
9 county[, except counties of the first class,] for the
10 purchase of agricultural conservation easements by the
11 Commonwealth at the beginning of the county fiscal year which
12 equals 50% of the annual easement purchase threshold
13 multiplied by the adjusted weighted transfer tax revenues of
14 the county for the preceding calendar year.
15 (3) If the aggregate annual allocation under this
16 paragraph to all eligible counties does not exceed 50% of the
17 annual easement purchase threshold, an additional annual
18 allocation from 50% of the annual easement purchase threshold
19 shall be made to [a] an eligible county[, except a county of
20 the first class,] at the beginning of the county fiscal year
21 for the joint purchase of agricultural conservation easements
22 by the Commonwealth and a county. The additional annual
23 allocation under this paragraph shall equal the sum of:
24 (i) The annual appropriation of local moneys by [a]
25 an eligible county for the purchase of agricultural
26 conservation easements which does not exceed the average
27 annual allocation under paragraph (2) multiplied by four.
28 (ii) The annual appropriation of local moneys by [a]
29 an eligible county for the purchase of agricultural
30 conservation easements which does not exceed the average
19930S1193B1747 - 4 -
1 annual allocation under paragraph (2) multiplied by four,
2 if the county has an annual agricultural production which
3 equals at least 2% of the total annual agricultural
4 production of the Commonwealth for the same year.
5 (4) If the aggregate annual allocation under paragraph
6 (3) to all eligible counties would exceed 50% of the annual
7 easement purchase threshold, paragraph (3) shall not apply,
8 and an additional annual allocation shall be made under this
9 paragraph at the beginning of the county fiscal year for the
10 joint purchase of agricultural conservation easements by the
11 Commonwealth and [a county, except a county of the first
12 class] an eligible county. The additional annual allocation
13 to [a] an eligible county under this paragraph shall equal
14 50% of the annual easement purchase threshold multiplied by a
15 percentage equal to the annual appropriation of local moneys
16 appropriated by the county for the purchase of agricultural
17 conservation easements divided by the aggregate of local
18 moneys appropriated by all eligible counties for the purchase
19 of agricultural conservation easements and in all cases shall
20 not exceed the average annual allocation under paragraph (2)
21 multiplied by four.
22 (5) An additional annual allocation shall be made to [a]
23 an eligible county, except a county of the first class, from
24 the amount by which 50% of the annual easement purchase
25 threshold exceeds the total allocations made under paragraph
26 (3) or (4), as the case may be, as follows:
27 (i) An additional annual allocation shall be made
28 for the joint purchase of agricultural conservation
29 easements by the Commonwealth and a county which equals
30 six-tenths of the amount by which 50% of the annual
19930S1193B1747 - 5 -
1 easement purchase threshold exceeds the total allocations
2 made under paragraph (3) or (4), as the case may be,
3 multiplied by a percentage equal to the annual
4 appropriation of local moneys appropriated by the county
5 for the purchase of agricultural conservation easements
6 divided by the aggregate of local moneys appropriated by
7 all eligible counties for the purchase of agricultural
8 conservation easements.
9 (ii) An additional annual allocation shall be made
10 for the purchase of agricultural conservation easements
11 by the Commonwealth which equals four-tenths of the
12 amount by which 50% of the annual easement purchase
13 threshold exceeds the total allocations made under
14 paragraph (3) or (4), as the case may be, multiplied by
15 the adjusted weighted transfer tax revenues of the county
16 for the preceding calendar year.
17 (6) The allocation of a county shall be adjusted for
18 purchases of agricultural conservation easements made with
19 moneys from the county's allocation, for all costs, except
20 administrative costs, incurred by the Commonwealth or a
21 county incident to the purchase of agricultural conservation
22 easements and for the costs of reimbursing nonprofit land
23 conservation organizations for expenses incurred in acquiring
24 and transferring agricultural conservation easements to the
25 Commonwealth or county. No purchase of an agricultural
26 conservation easement shall be made with State moneys
27 allocated to a county unless the amount of the purchase price
28 is equal to or less than the adjusted allocation or the
29 county pays the portion of the purchase price which
30 represents the difference between the purchase price and the
19930S1193B1747 - 6 -
1 adjusted allocation.
2 (7) The first annual allocation to a county under
3 paragraphs (3), (4) and (5)(i) shall continue for three
4 county fiscal years occurring after the effective date of
5 this act, and the second and third such annual allocations
6 shall each continue for two county fiscal years occurring
7 after the effective date of this act. Thereafter each such
8 annual allocation shall be for one county fiscal year. Such
9 annual allocations which have not been expended or encumbered
10 at the end of the period for which they were allocated shall
11 be reallocated in the subsequent county fiscal year to a
12 county which used at least 90% of the allocation made to the
13 county at the start of the period. The reallocation to a
14 county under this paragraph shall be the total amount of the
15 annual allocation available for reallocation under this
16 paragraph multiplied by a percentage equal to the annual
17 appropriation of local moneys appropriated by the county for
18 the purchase of agricultural conservation easements at the
19 start of the county fiscal year in which the annual
20 allocation was made divided by the aggregate of local moneys
21 appropriated by all eligible counties for the purchase of
22 agricultural conservation easements at the start of the
23 county fiscal year in which the annual allocation was made.
24 Money reallocated to a county under this paragraph shall be
25 available for one county fiscal year. Money reallocated to a
26 county under this paragraph that has not been spent or
27 encumbered at the conclusion of one county fiscal year shall
28 be restored to the fund.
29 (8) Initial allocations to counties under paragraphs (2)
30 and (5)(ii) shall continue until the end of the fourth county
19930S1193B1747 - 7 -
1 fiscal year occurring after the effective date of this act.
2 The sum of the total annual allocations of all counties under
3 paragraphs (2) and (5)(ii) which have not been expended or
4 encumbered by the end of the fourth county fiscal year, and
5 every county fiscal year thereafter, occurring after the
6 effective date of this act shall be reallocated in the
7 subsequent county fiscal year to a county which used at least
8 90% of the allocation made to the county at the start of the
9 period. For purposes of determining eligibility for
10 reallocation of funds and the amounts of reallocation, funds
11 allocated to counties will be segregated and accounted for on
12 a county fiscal year basis. Fifty percent of the amount
13 available for allocation under this paragraph shall be
14 reallocated in the manner set forth in paragraph (2), and 50%
15 of the amount available for allocation under this paragraph
16 shall be reallocated in the manner set forth in paragraphs
17 (3), (4) and (5). For purposes of reallocating funds in the
18 manner set forth in paragraph (2), realty transfer tax
19 revenues used to calculate weighted transfer tax revenues
20 shall correspond to the year for which funds are being
21 reallocated and weighted transfer tax revenues shall be
22 calculated only for counties eligible under this paragraph.
23 Money reallocated to a county under this paragraph shall be
24 available for one county fiscal year. Money reallocated to a
25 county under this paragraph that has not been spent or
26 encumbered at the conclusion of one county fiscal year shall
27 be restored to the fund.
28 (9) The allocation made to a county under this
29 subsection shall be used for the purchase of agricultural
30 conservation easements in perpetuity: Provided, That no more
19930S1193B1747 - 8 -
1 than 30% of such allocation may be used at the option of a
2 county for the purchase of agricultural conservation
3 easements for a term of 25 years in the manner provided for
4 in this act.
5 Section 3. This act shall take effect in 60 days.
6 SECTION 1. SECTION 14.1(H) 14.1(H)(7) AND (8) OF THE ACT OF <--
7 JUNE 30, 1981 (P.L.128, NO.43), KNOWN AS THE AGRICULTURAL AREA
8 SECURITY LAW, IS AMENDED ARE AMENDED AND THE SUBSECTION IS <--
9 AMENDED BY ADDING A PARAGRAPH TO READ:
10 SECTION 14.1. PURCHASE OF AGRICULTURAL CONSERVATION EASEMENTS.
11 * * *
12 (H) ALLOCATION OF STATE MONEYS.--THE STATE BOARD SHALL MAKE
13 AN ANNUAL ALLOCATION AMONG COUNTIES, EXCEPT COUNTIES OF THE
14 FIRST CLASS, FOR THE PURCHASE OF AGRICULTURAL CONSERVATION
15 EASEMENTS.
16 * * * <--
17 (7) THE FIRST ANNUAL ALLOCATION TO A COUNTY UNDER
18 PARAGRAPHS (3), (4) AND (5)(I) SHALL CONTINUE FOR THREE
19 COUNTY FISCAL YEARS OCCURRING AFTER THE EFFECTIVE DATE OF
20 THIS ACT, AND THE SECOND AND THIRD SUCH ANNUAL ALLOCATIONS
21 SHALL EACH CONTINUE FOR TWO COUNTY FISCAL YEARS OCCURRING
22 AFTER THE EFFECTIVE DATE OF THIS ACT. THEREAFTER EACH SUCH
23 ANNUAL ALLOCATION SHALL BE FOR ONE COUNTY FISCAL YEAR. SUCH
24 ANNUAL ALLOCATIONS WHICH HAVE NOT BEEN EXPENDED OR ENCUMBERED
25 AT THE END OF THE PERIOD FOR WHICH THEY WERE ALLOCATED SHALL
26 BE REALLOCATED IN THE SUBSEQUENT COUNTY FISCAL YEAR TO A
27 COUNTY WHICH USED AT LEAST 90% OF THE ALLOCATION MADE TO THE
28 COUNTY AT THE START OF THE PERIOD. AN ANNUAL ALLOCATION SHALL
29 BE CONSIDERED TO BE ENCUMBERED AND SHALL NOT BE REALLOCATED
30 IF, BY DECEMBER 31 OF THE YEAR IN WHICH THAT ANNUAL
19930S1193B1747 - 9 -
1 ALLOCATION WAS MADE TO THE COUNTY, THE DEPARTMENT HAS
2 RECEIVED AN AGREEMENT EXECUTED BY THE LANDOWNER AND THE
3 COUNTY TO PURCHASE A SPECIFIC AGRICULTURAL CONSERVATION
4 EASEMENT AS PART OF THE COUNTY BOARD'S RECOMMENDATION FOR
5 PURCHASE. THE REALLOCATION TO A COUNTY UNDER THIS PARAGRAPH
6 SHALL BE THE TOTAL AMOUNT OF THE ANNUAL ALLOCATION AVAILABLE
7 FOR REALLOCATION UNDER THIS PARAGRAPH MULTIPLIED BY A
8 PERCENTAGE EQUAL TO THE ANNUAL APPROPRIATION OF LOCAL MONEYS
9 APPROPRIATED BY THE COUNTY FOR THE PURCHASE OF AGRICULTURAL
10 CONSERVATION EASEMENTS AT THE START OF THE COUNTY FISCAL YEAR
11 IN WHICH THE ANNUAL ALLOCATION WAS MADE DIVIDED BY THE
12 AGGREGATE OF LOCAL MONEYS APPROPRIATED BY ALL ELIGIBLE
13 COUNTIES FOR THE PURCHASE OF AGRICULTURAL CONSERVATION
14 EASEMENTS AT THE START OF THE COUNTY FISCAL YEAR IN WHICH THE
15 ANNUAL ALLOCATION WAS MADE. MONEY REALLOCATED TO A COUNTY
16 UNDER THIS PARAGRAPH SHALL BE AVAILABLE FOR ONE COUNTY FISCAL
17 YEAR. MONEY REALLOCATED TO A COUNTY UNDER THIS PARAGRAPH THAT
18 HAS NOT BEEN SPENT OR ENCUMBERED AT THE CONCLUSION OF ONE
19 COUNTY FISCAL YEAR SHALL BE RESTORED TO THE FUND. SUCH MONEY
20 SHALL BE CONSIDERED TO BE ENCUMBERED AND SHALL NOT BE
21 RESTORED TO THE FUND IF, BY DECEMBER 31 OF THE YEAR IN WHICH
22 A REALLOCATION WAS MADE TO THE COUNTY, THE DEPARTMENT HAS
23 RECEIVED AN AGREEMENT EXECUTED BY THE LANDOWNER AND THE
24 COUNTY TO PURCHASE A SPECIFIC AGRICULTURAL CONSERVATION
25 EASEMENT AS PART OF THE COUNTY BOARD'S RECOMMENDATION FOR
26 PURCHASE.
27 (8) INITIAL ALLOCATIONS TO COUNTIES UNDER PARAGRAPHS (2)
28 AND (5)(II) SHALL CONTINUE UNTIL THE END OF THE FOURTH COUNTY
29 FISCAL YEAR OCCURRING AFTER THE EFFECTIVE DATE OF THIS ACT.
30 THE SUM OF THE TOTAL ANNUAL ALLOCATIONS OF ALL COUNTIES UNDER
19930S1193B1747 - 10 -
1 PARAGRAPHS (2) AND (5)(II) WHICH HAVE NOT BEEN EXPENDED OR
2 ENCUMBERED BY THE END OF THE FOURTH COUNTY FISCAL YEAR, AND
3 EVERY COUNTY FISCAL YEAR THEREAFTER, OCCURRING AFTER THE
4 EFFECTIVE DATE OF THIS ACT SHALL BE REALLOCATED IN THE
5 SUBSEQUENT COUNTY FISCAL YEAR TO A COUNTY WHICH USED AT LEAST
6 90% OF THE ALLOCATION MADE TO THE COUNTY AT THE START OF THE
7 PERIOD. AN ANNUAL ALLOCATION SHALL BE CONSIDERED TO BE
8 ENCUMBERED AND SHALL NOT BE REALLOCATED IF, BY DECEMBER 31 OF
9 THE YEAR IN WHICH THAT ANNUAL ALLOCATION WAS MADE TO THE
10 COUNTY, THE DEPARTMENT HAS RECEIVED AN AGREEMENT EXECUTED BY
11 THE LANDOWNER AND THE COUNTY TO PURCHASE A SPECIFIC
12 AGRICULTURAL CONSERVATION EASEMENT AS PART OF THE COUNTY
13 BOARD'S RECOMMENDATION FOR PURCHASE. FOR PURPOSES OF
14 DETERMINING ELIGIBILITY FOR REALLOCATION OF FUNDS AND THE
15 AMOUNTS OF REALLOCATION, FUNDS ALLOCATED TO COUNTIES WILL BE
16 SEGREGATED AND ACCOUNTED FOR ON A COUNTY FISCAL YEAR BASIS.
17 FIFTY PERCENT OF THE AMOUNT AVAILABLE FOR ALLOCATION UNDER
18 THIS PARAGRAPH SHALL BE REALLOCATED IN THE MANNER SET FORTH
19 IN PARAGRAPH (2), AND 50% OF THE AMOUNT AVAILABLE FOR
20 ALLOCATION UNDER THIS PARAGRAPH SHALL BE REALLOCATED IN THE
21 MANNER SET FORTH IN PARAGRAPHS (3), (4) AND (5). FOR PURPOSES
22 OF REALLOCATING FUNDS IN THE MANNER SET FORTH IN PARAGRAPH
23 (2), REALTY TRANSFER TAX REVENUES USED TO CALCULATE WEIGHTED
24 TRANSFER TAX REVENUES SHALL CORRESPOND TO THE YEAR FOR WHICH
25 FUNDS ARE BEING REALLOCATED AND WEIGHTED TRANSFER TAX
26 REVENUES SHALL BE CALCULATED ONLY FOR COUNTIES ELIGIBLE UNDER
27 THIS PARAGRAPH. MONEY REALLOCATED TO A COUNTY UNDER THIS
28 PARAGRAPH SHALL BE AVAILABLE FOR ONE COUNTY FISCAL YEAR.
29 MONEY REALLOCATED TO A COUNTY UNDER THIS PARAGRAPH THAT HAS
30 NOT BEEN SPENT OR ENCUMBERED AT THE CONCLUSION OF ONE COUNTY
19930S1193B1747 - 11 -
1 FISCAL YEAR SHALL BE RESTORED TO THE FUND. SUCH MONEY SHALL
2 BE CONSIDERED TO BE ENCUMBERED AND SHALL NOT BE RESTORED TO
3 THE FUND IF, BY DECEMBER 31 OF THE YEAR IN WHICH A
4 REALLOCATION WAS MADE TO THE COUNTY, THE DEPARTMENT HAS
5 RECEIVED AN AGREEMENT EXECUTED BY THE LANDOWNER AND THE
6 COUNTY TO PURCHASE A SPECIFIC AGRICULTURAL CONSERVATION
7 EASEMENT AS PART OF THE COUNTY BOARD'S RECOMMENDATION FOR
8 PURCHASE.
9 * * *
10 (10) (I) NOTWITHSTANDING ANY OTHER PROVISION OF THIS
11 SUBSECTION OR ANY PROVISION OF REGULATIONS PROMULGATED
12 PURSUANT TO THIS ACT, THE DEPARTMENT SHALL NOT REALLOCATE
13 FUNDS WHICH WERE ALLOCATED PRIOR TO JANUARY 1, 1994, IF,
14 BY DECEMBER 31, 1993, THE DEPARTMENT HAS RECEIVED AN
15 AGREEMENT SIGNED BY THE LANDOWNER AND THE COUNTY BOARD TO
16 PURCHASE A SPECIFIC AGRICULTURAL CONSERVATION EASEMENT AS
17 PART OF THE COUNTY BOARD'S RECOMMENDATION FOR PURCHASE.
18 (II) NOTHING IN THIS PARAGRAPH SHALL AFFECT ANY
19 REALLOCATION MADE PRIOR TO THE EFFECTIVE DATE OF THIS
20 PARAGRAPH.
21 SECTION 2. THE PROVISIONS OF 7 PA. CODE CH. 138E (RELATING <--
22 TO AGRICULTURAL CONSERVATION EASEMENT PURCHASE PROGRAM), ARE
23 ABROGATED INSOFAR AS THEY ARE INCONSISTENT WITH THIS ACT.
24 SECTION 2 3. THIS ACT SHALL BE RETROACTIVE TO DECEMBER 31, <--
25 1993, IF ENACTED AFTER THAT DATE.
26 SECTION 3 4. THIS ACT SHALL TAKE EFFECT IMMEDIATELY. <--
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