§ 5490.3. Land devoted to agricultural use, agricultural reserve, and/or forest reserve
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 20, 2016
Effective: July 20, 2016
72 P.S. § 5490.3
§ 5490.3. Land devoted to agricultural use, agricultural reserve, and/or forest reserve
(a) For general property tax purposes, the value of land which is presently devoted to agricultural use, agricultural reserve, and/or forest reserve shall, on application of the owner and approval thereof as hereinafter provided, be that value which such land has for its particular land use category if it also meets the following conditions:
(1) A landowner may enroll one tract or more than one contiguous tract for preferential assessment if the total area to be enrolled meets the minimum requirements for eligibility otherwise prescribed in this section. A landowner may not enroll less than the entire contiguous portion of land described in the deed applicable to a tract for which enrollment for preferential assessment is sought.
(2) A tract of land which is used for agricultural use, agricultural reserve or forest reserve purposes may be enrolled for preferential assessment notwithstanding that the tract itself does not meet the minimum requirements for eligibility otherwise prescribed in this section if the tract is contiguous to a tract or tracts which have been previously enrolled by the landowner for preferential assessment.
(1) written notice under section 4(c.1)1 from the landowner expressing that preferential assessment is to be terminated; or
(f) A tract of land enrolled in either the agricultural use or forest reserve land use category and otherwise eligible for preferential assessment under this section shall not be deemed ineligible because the owner of the tract of land permits or authorizes or has permitted or authorized a recreational activity on the tract pursuant to section 8(f).4
Credits
1974, Dec. 19, P.L. 973, No. 319, § 3, imd. effective. Amended 1998, Dec. 21, P.L. 1225, No. 156, § 2, imd. effective; 2004, Dec. 8, P.L. 1785, No. 235, § 2, effective Feb. 7, 2005; 2016, July 20, P.L. 811, No. 89, § 1, imd. effective.
72 P.S. § 5490.3, PA ST 72 P.S. § 5490.3
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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