72 Pa. Stat. § 5490.7
Current through P.A. Acts 2023-32
Where contiguous land in agricultural use, agricultural reserve, and/or forest reserve in one ownership is located in more than one taxing district, compliance with the minimum area requirement under section 3 shall be determined on the basis of the total area of such land and not the area which is located in the particular taxing district.
72 P.S. § 5490.7