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§ 5490.4a. Responsibilities of department

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 20, 2016

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: July 20, 2016
72 P.S. § 5490.4a
§ 5490.4a. Responsibilities of department
Currentness
(a) By June 30, 1999, and by May 1 of each year thereafter, the department shall establish and provide to all county assessors county-specific use values for land in agricultural use and agricultural reserve in accordance with this section.
(b) When establishing county-specific use values for land in agricultural use and agricultural reserve, the department shall consult with the Department of Agricultural Economics and Rural Sociology of the College of Agricultural Sciences at The Pennsylvania State University, the Pennsylvania Agricultural Statistics Service, USDA-ERS, USDA-NRCS and other sources as the department deems appropriate and shall use the income approach for asset valuation.
(c) By June 30, 1999, and by May 1 of each year thereafter and in consultation with the Bureau of Forestry of the Department of Conservation and Natural Resources, the department shall establish and provide to all county assessors county-specific use values for land in forest reserve.

Credits

1974, Dec. 19, P.L. 973, No. 319, § 4.1, added 1998, Dec. 21, P.L. 1225, No. 156, § 4, imd. effective. Amended 2016, July 20, P.L. 811, No. 89, § 2, imd. effective.
72 P.S. § 5490.4a, PA ST 72 P.S. § 5490.4a
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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