7 Pa. Code § 137b.86
Current through Register Vol. 54, No. 38, September 21, 2024
If any portion of a tract of enrolled land is-in lieu of requiring the condemnation process to proceed-voluntarily conveyed by a landowner to an entity that possesses the lawful authority to acquire that portion through condemnation, the conveyance will not trigger liability for roll-back taxes on either the split-off portion of the enrolled land or the remainder. If the split-off portion or the remainder of the enrolled land remains in agricultural use, agricultural reserve or forest reserve, and meets the criteria in section 3 of the act (72 P. S. § 5490.3), preferential assessment shall continue with respect to that split-off portion or remainder.
7 Pa. Code § 137b.86