THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY YAW, BAKER, WAUGH, KITCHEN, SCARNATI, M. WHITE, ORIE, D. WHITE, WONDERLING, RAFFERTY, GORDNER, BROWNE, FOLMER, ALLOWAY AND VANCE, MARCH 5, 2009

REFERRED TO AGRICULTURE AND RURAL AFFAIRS, MARCH 5, 2009  

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 split-off, separation or transfer.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 6 of the act of December 19, 1974

(P.L.973, No.319), known as the Pennsylvania Farmland and Forest

Land Assessment Act of 1974, is amended by adding subsections to

read:

Section 6.  Split-off, Separation or Transfer.--* * *

(b.4)  (1)  The owner of property subject to preferential

assessment may lease land covered by the preferential assessment

for gas and oil exploration.

(2)  (i)  The owner of property subject to preferential

assessment may utilize portions of the land covered by the

preferential assessment for gas and oil drilling and extraction

if the following conditions are satisfied:

(A)  Each tract of land so utilized is accessible.

(B)  Each tract or tracts of land are not sold or subdivided.

(ii)  Roll-back taxes shall be imposed upon the tract or

tracts of land utilized by the landowner for gas and oil

drilling and the fair market value of that tract or tracts of

land shall be adjusted accordingly. The utilization of a tract

or tracts of land for gas and oil drilling and extraction shall

not invalidate the preferential assessment of the land which is

not so utilized and the land shall continue to be eligible for

preferential assessment if it continues to meet the requirements

of section 3.

(3)  A lease of land shall not be considered a subdivision

under this subsection.

(b.5)  The lessee of the tract or tracts of land used for gas

and oil exploration or gas and oil drilling and extraction shall

be solely responsible for obtaining required permits in

connection with any construction on a tract or tracts of land

which it leases under this section for gas and oil exploration

or gas and oil drilling and extraction. No permit requested

under this section shall be denied by a municipality for any

reason other than failure to strictly comply with permit

application procedures.

* * *

Section 2.  This act shall take effect in 60 days.