Home Table of Contents

§ 5490.8a. Removal of land from preferential assessment

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: November 23, 2010

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Assessments (Refs & Annos)
Assessment of Farmland and Forest Land (Refs & Annos)
Effective: November 23, 2010
72 P.S. § 5490.8a
§ 5490.8a. Removal of land from preferential assessment
Currentness
(a) A landowner receiving preferential assessment under this act may remove land from preferential assessment if:
(1) the landowner notifies in writing the county assessor by June 1 of the year immediately preceding the tax year for which the removal is requested;
(2) the entire tract or tracts enrolled on a single application for preferential assessment is removed from preferential assessment; and
(3) the landowner pays rollback taxes on the entire tract or tracts as provided for in section 5.1.1
(b) Land removed from preferential assessment under this section shall not be eligible to be subsequently reenrolled in preferential assessment by the same landowner.
(c) Nothing in this section shall be construed to prohibit a landowner whose land was terminated from preferential assessment under other sections of this act from reenrolling the land in preferential assessment.

Credits

1974, Dec. 19, P.L. 973, No. 319, § 8.1, added 2010, Nov. 23, P.L. 1095, No. 109, § 4, imd. effective.

Footnotes

1
72 P.S. § 5490.5a.
72 P.S. § 5490.8a, PA ST 72 P.S. § 5490.8a
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document