Home Table of Contents

§ 1798.1-E. Federal and Commonwealth use of forest land

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: December 13, 2023

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article XVII-E. General Budget Implementation
Subarticle E. Restrictions on Appropriations for Funds and Accounts
Effective: December 13, 2023
72 P.S. § 1798.1-E
Formerly cited as PA ST 72 P.S. § 4303;  PA ST 72 P.S. § 4304
§ 1798.1-E. Federal and Commonwealth use of forest land
Currentness
(a) Scope.--This section applies to the following:
(1) Real property acquired for forest reserves by any of the following:
(i) The Federal Government.
(ii) The Commonwealth.
(2) Tax-exempt real property acquired by the Federal Government or by the Commonwealth for the purpose of preserving, perpetuating and maintaining any portion of the original forests of this Commonwealth as public places and parks.
(3) Real property:
(i) which is acquired for the purpose of conservation of water or the prevention of flood conditions; and
(ii) upon which there is an imposed tax payable by the Commonwealth.
(b) Charge.--
(1) For land owned by the Department of Conservation and Natural Resources, subject to subsection (c), real property under subsection (a) shall be subject to an annual charge of all of the following:
(i) Two dollars and forty cents per acre for the benefit of each county where the real property is located. One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.20 shall be paid from money available under 4 Pa.C.S. § 1403 (relating to establishment of State Gaming Fund and net slot machine revenue distribution).
(ii) Two dollars and forty cents per acre for the benefit of the schools in each school district where the real property is located. One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.20 shall be paid from money available under 4 Pa.C.S. § 1403.
(iii) Two dollars and forty cents per acre for the benefit of the township where the real property is located. One dollar and twenty cents shall be paid by the Department of Conservation and Natural Resources and $1.20 shall be paid from money available under 4 Pa.C.S. § 1403.
(2) For land owned by the Pennsylvania Game Commission or the Pennsylvania Fish and Boat Commission, real property under subsection (a) shall be subject to an annual charge of all of the following:
(i) Two dollars and forty cents per acre for the benefit of each county where the real property is located. Forty cents shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.
(ii) Two dollars and forty cents per acre for the benefit of the schools in each school district where the real property is located. Forty cents shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.
(iii) Two dollars and forty cents per acre for the benefit of the township where the real property is located. Forty cents shall be paid by the Commonwealth agency which owns the property and $2 shall be paid from money available under 4 Pa.C.S. § 1403.
(3) The charge under paragraph (1) shall be payable by the Commonwealth before September 2.
(c) Duration.--
(1) Except as set forth in paragraph (2), the annual charge payable by the Commonwealth on real property under subsection (a)(1)(i) shall continue only until the receipt of money by treasurers and township supervisors of the political subdivisions under subsection (b)(1), in accordance with the act of April 27, 1925 (P.L. 324, No. 185),1 entitled “An act for the distribution by the Commonwealth and counties to townships and school districts of moneys received from the United States from Forest Reserves within the Commonwealth,” equals or exceeds the amount paid by the Commonwealth in lieu of taxes.
(2) Paragraph (1) shall not apply to the following:
(i) The annual charge per acre for the benefit of the county where real property under subsection (a)(1)(i) is located for calendar years 1953, 1954, 1955 and 1956.
(ii) The amount of $0.025 of the annual charge per acre for the benefit of the county where the real property under subsection (a)(1)(i) is located for each year after 1956.
(3) The Commonwealth shall annually pay the charges exempted under paragraph (2).
(d) Certification.--Upon application of the treasurer or township supervisor, the Secretary of Conservation and Natural Resources shall certify to the respective counties, school districts and townships where real property under subsection (a) is located and to the State Treasurer:
(1) the number of acres owned by the Federal Government and by the Commonwealth in the political subdivision; and
(2) the charge against the real property.
(e) Payment.--The State Treasurer shall pay to political subdivisions under subsection (d) the amount due under subsection (b) upon:
(1) requisition of the Secretary of Conservation and Natural Resources; and
(2) application by the appropriate treasurer or township supervisors.
(f) Deleted by 2023, Dec. 13, P.L. 251, No. 34, § 28, imd. effective.

Credits

1929, April 9, P.L. 343, No. 176, art. XVII-E, § 1798.1-E, added 2016, July 13, P.L. 664, No. 85, § 20, effective July 1, 2017. Amended 2023, Dec. 13, P.L. 251, No. 34, § 28, imd. effective.

Footnotes

1
72 P.S. § 3541 et seq.
72 P.S. § 1798.1-E, PA ST 72 P.S. § 1798.1-E
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document