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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, entitled "Taxation," by creating a new Article XII, entitled "Allegheny County Farmland and Forest Land Assessments," in order to establish County policy applying preferential treatment for tax purposes of properties used as agricultural or forest reserve, or which are subject to agricultural use, consistent with applicable state law.
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WHEREAS, Allegheny County currently offers preferential treatment for land meeting the requirements of the Pennsylvania Farmland and Forest Land Assessment Act of 1974, under the Clean and Green Program; and
WHEREAS, Allegheny County has never enacted legislation specifically delineating the terms of the County's participation in the Clean and Green program; and
WHEREAS, it is the desire of Allegheny County Council, in cooperation with the Chief Executive, to create specific guidelines for the County's administration of the Clean and Green Program;
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Allegheny County Clean and Green Program.
The Allegheny County Code of Ordinances, Division 4, entitled "Finances," Chapter 475, entitled "Taxation," is hereby amended and supplemented by the creation of a new Article XII, entitled "Allegheny County Farmland and Forest Land Assessments," as follows:
§475-60. Definitions.
As used in this act, the following words and phrases shall have the meanings ascribed to them in this section unless the context obviously otherwise requires:
"Agricultural commodity." Any of the following:
(1) Agricultural, apicultural, aquacultural, horticultural, floricultural, silvicultural, viticultural and dairy products.
(2) Pasture.
(3) Livestock and the products thereof.
(4) Ranch-raised furbearing animals and the products thereof.
(5) Poultry and the products of poultry.
(6) Products commonly raised or produced on farms which are:
(i) intended for human consumption; or
(ii) transported or intended to be transported in commerce.
(7) Processed or manufactured products of products commonly raised or produced on farms which are:
(i) intended for human consumption; or
(ii) transported or intended to be transported in commerce.
"Agricultural reserve." Noncommercial open space lands, thirty (30) acres or more is size, used for outdoor recreation or the enjoyment of scenic or natural beauty and open to the public for such use, without charge or fee, on a nondiscriminatory basis.
"Agricultural use." Land which is used for the purpose of producing an agricultural commodity or is devoted to and meets the requirements and qualifications for payments or other compensation pursuant to a soil conservation program under an agreement with an agency of the Federal Government. The term includes any farmstead land on the tract. The term includes a woodlot and land which is rented to another person and used for the purpose of producing an agricultural commodity.
"Agritainment." Farm-related tourism or farm-related entertainment activities, which are permitted or authorized by a landowner in return for a fee on agricultural land for recreational or educational purposes. The term includes, but is not limited to, corn mazes, hay mazes, farm tours and hay rides. The term does not include activities authorized under Section 475-70 of this Article.
"Board." The Allegheny County Board of Property Assessment Appeals and Review.
"Capitalization rate." The percentage rate used to convert income to value, as determined by the most recent five-year rolling average of fifteen-year fixed loan interest rates offered to landowners by the Federal Agricultural Mortgage Corporation or other similar Federal agricultural lending institution, adjusted to include the landowner's risk of investment and the effective tax rate.
"Contiguous tract." All portions of one operational unit as described in the deed or deeds, whether or not the portions are divided by streams, public roads or bridges and whether or not the portions are described as multiple tax parcels, tracts, purparts or other property identifiers. The term includes supportive lands, such as unpaved field access roads, drainage areas, border strips, hedgerows, submerged lands, marshes, ponds and streams.
"Contributory value of farm building." The value of the farm building as an allocated portion of the total fair market value assigned to the tract, irrespective of replacement cost of the building.
"County Assessor." The Chief Assessment Officer of Allegheny County.
"Curtilage." The land surrounding a residential structure and farm building used for a yard, driveway, on-lot sewage system or access to any building on the tract.
"Department." The Department of Agriculture of the Commonwealth.
"Farm building." A structure utilized to store, maintain or house farm implements, agricultural commodities or crops, livestock and livestock products, as defined in the act of June 30, 1981 (P.L. 128, No. 43), known as the "Agricultural Area Security Law."
"Farmstead land." Any curtilage and land situated under a residence, farm building or other building which supports a residence, including a residential garage or workshop.
"Forest reserve." Land, thirty (30) acres or more, stocked by forest trees of any size and capable of producing timber or other wood products.
"Income approach." The method of valuation which uses a capitalization rate to convert annual net income to an estimate of present value. Present value is equal to the net annual return to land divided by the capitalization rate.
"Land use category." Agricultural use, agricultural reserve or forest reserve.
"Net return to land." Annual net income per acre after operating expenses are subtracted from gross income. Calculation of operating expenses shall not include interest or principal payments.
"Recreational activity." Includes, but is not limited to:
(1) Hunting.
(2) Fishing.
(3) Swimming.
(4) Access for boating.
(5) Animal riding.
(6) Camping.
(7) Picnicking.
(8) Hiking.
(9) Agritainment activities.
(10) Operation of nonmotorized vehicles.
(11) Viewing or exploring a site for aesthetic or historical benefit or for entertainment.
(12) Operation of motorized vehicles if the operation is:
(i) over an existing lane and incidental to an activity described in paragraphs (1) through (10); or
(ii) necessary to remove an animal which has been hunted under paragraph (1).
"Roll-back tax." The amount equal to the difference between the taxes paid or payable on the basis of the valuation and the assessment authorized hereunder and the taxes that would have been paid or payable had that land been valued, assessed and taxed as other land in the taxing district in the current tax year, the year of change, and in six of the previous tax years or the number of years of preferential assessment up to seven.
"Separation." A division, by conveyance or other action of the owner, of lands devoted to agricultural use, agricultural reserve or forest reserve and preferentially assessed under the provisions of this act, into two or more tracts of land, the use of which continues to be agricultural use, agricultural reserve or forest reserve and all tracts so formed meet the requirements of Section 475-61 of this Article.
"Split-off." A division, by conveyance or other action of the owner, of lands devoted to agricultural use, agricultural reserve or forest reserve and preferentially assessed under the provisions of this act into two or more tracts of land, the use of which on one or more of such tracts does not meet the requirements of this article.
"Tract." A lot, piece or parcel or land. The term does not refer to any precise dimension of land.
"USDA-ERS." The United States Department of Agriculture-Economic Research Service.
"USDA-NRCS." The United States Department of Agriculture-Natural Resources Conservation Service.
"Woodlot." An area of less than ten acres, stocked by trees of any size and contiguous to or part of land in agricultural use or an area of less than thirty acres, stocked by trees of any size and contiguous to or part of land in agricultural reserve.
§475-61. 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) Land presently devoted to agricultural use: Such land was devoted to agricultural use the preceding three years and is not less than ten contiguous acres in area, including the farmstead land, or has an anticipated yearly gross income of at least two thousand dollars ($2,000).
(2) Land presently devoted to agricultural reserve: Such land is not less than thirty (30) contiguous acres in area, including the farmstead land.
(3) Land presently devoted to forest reserve: Such land is not less than thirty (30) contiguous acres in area, including the farmstead land.
(a.1) The following apply to enrollment:
(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.
(b) The county board of assessment appeals shall not terminate preferential assessment of land previously determined by the board to qualify for preferential assessment without:
(1) Written notice under Section 475.62 of this Article from the landowner expressing that preferential assessment is to be terminated; or
(2) Written notice under Section 475.63 of this Article from the county assessor to the landowner that preferential assessment is to be terminated, stating the reason for such termination and the opportunity for a hearing under Section 475.71 of this Article.
(c) The county assessor shall not impose any requirements or conditions of eligibility for preferential assessment other than those otherwise prescribed in this section.
(d) 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 475-70 of this Article.
(e) The County may adopt an ordinance to include farmstead land in the total use value for land in agricultural reserve. Any ordinance adopted pursuant to this subsection shall be applied uniformly to all land in agricultural reserve in the County.
(f) The County may adopt an ordinance to include farmstead land in the total use value for land in forest reserve. Any ordinance adopted pursuant to this subsection shall be applied uniformly to all land in forest reserve in the County.
Section 475.62. Applications for preferential assessments.
(a) The Board shall have the responsibility to accept and process applications for preferential assessments as prescribed by this Article.
(a.1) A complete and accurate application for preferential assessment shall be accepted by the Board or a county assessor if the provisions of Section 475-61 of this Article are met. All applications for preferential assessment shall be processed in a timely manner to become effective for the tax year which commences in the calendar year immediately following the application deadline.
(b) Each owner of land located within Allegheny County and qualifying under this Article as agricultural use, agricultural reserve and/or forest reserve, desiring preferential use assessment shall make application to the Board. Except as provided in subsection (b.1), such application must be submitted on or before June 1 of the year immediately preceding the tax year. Preferential assessment shall continue under the initial application or an application amended under subsection (f) until land use change takes place.
(b.1) In a year when a reassessment is implemented, the application must be submitted within thirty days of the final order of the Board or by October 15 of the same year, whichever is sooner, regardless of whether or not judicial review of the order is sought.
(b.2) A landowner may apply for preferential assessment for any eligible land, regardless of the landowner's county of residence and whether or not the residence of the landowner is situated on the land submitted for application.
(b.3) One application may include more than one land use category.
(b.4) Confirmation forms shall be submitted as follows:
(1) A landowner, who receives preferential assessment under this act on or after the effective date of this act, shall submit to the county assessor every three years from the date of the grant of the initial preferential assessment an eligible use confirmation form for land that receives preferential assessment.
(2) A landowner, who received preferential assessment under this act prior to the effective date of this act, shall submit to the county assessor an initial eligible use confirmation form for land that received preferential assessment pursuant to a schedule to be established by the county board of assessment that is based upon the date of the grant of the initial preferential assessment. Where the department elects to establish by rule or regulation the schedule for landowners to submit the initial eligible use confirmation form, such schedule shall supersede the schedule for the submission of such form established by each county board of assessment.
(3) A landowner, who received a preferential assessment under this act prior to the effective date of this act, shall submit to the county assessor a subsequent eligible use confirmation form every three years from the date of the due date for the submission of the initial eligible use confirmation form.
(b.5) A failure of the landowner to timely submit an eligible use confirmation form following notification by the county assessor shall result in the county assessor recommending the termination of the preferential assessment to the county board of assessment.
(b.6) Each subsequent owner of land that receives preferential assessment and continues to qualify under this act as agricultural use, agricultural reserve and/or forest reserve following transfer, shall submit a current information form to the county board of assessment appeals of the county in which the land is located.
(c) Allegheny County shall use forms and informational fact sheets as approved by the Pennsylvania Department of Agriculture, as well as Department-approved forms to confirm the continuation of an eligible use and/or for updating or maintaining records.
(c.1) A landowner receiving preferential assessment under this act shall submit 30 days' notice to the county assessor of a proposed change in use of the land, a change in ownership of any portion of the land, or any type of division or conveyance of the land.
(d) The approved application for preferential assessment shall be recorded by the Board in the office of the recorder of deeds for the County in a preferential assessment docket. A breach of the preferential assessment shall also be recorded by the Board in the office of the recorder of deeds. The recorder shall charge a fee for the recordings in accordance with the acts relating to the imposition of fees by recorders of deeds. The recorder of deeds may not impose a fee unless an application for preferential assessment is approved by the county board for assessment appeals. The fee for recording the breach of the preferential assessment shall be added onto the total of the roll-back taxes due and shall be paid by the owner of the property.
(e) The Board may impose a fee for processing applications for preferential assessment of no more than fifty dollars ($50).
(f) Amendments to initial application shall be as follows:
(1) When a landowner receiving preferential assessment changes a deed as a result of a split-off, separation, transfer or change of ownership, the Board shall adjust the initial application to reflect the deed change. Such change shall be recorded in accordance with subsection (d). Recording fees shall be paid by the landowner and the county assessor may not impose any additional fees for amending an application.
(2) Preferential assessment on land which continues to meet the provisions of the terms of this Article shall not lapse and shall continue at the same rate previously established for the land.
Section 475.63. Use Values.
The County shall adhere to county-specific use values for land in agricultural use and in agricultural reserve, and use values for land in forest reserve, as promulgated by the Pennsylvania Department of Agriculture.
Sec. 475.64. Responsibilities of county assessor in establishing use values.
(a) For each application for preferential assessment, the county assessor shall establish a total use value for land in agricultural use, including farmstead land, and for land in agricultural reserve by considering available evidence of the capability of the land for its particular use utilizing the USDA-NRCS Agricultural Land Capability Classification system and other information available from USDA- ERS, The Pennsylvania State University and the Pennsylvania Agricultural Statistics Service. Contributory value of farm buildings shall be used.
(b) For each application for preferential assessment, the county assessor shall establish a total use value for land in forest reserve by considering available evidence of capability of the land for its particular use. Contributory value of farm buildings shall be used.
(c) The county assessor may establish use values which are less than the values provided by the Department, but lesser values shall be applied uniformly to all land in the county eligible for preferential assessment.
(d) For purposes of this section:
(1) Farmstead land located within an area enrolled as agricultural use shall be assessed at agricultural use value.
(2) Farmstead land located within an area enrolled as agricultural reserve or forest reserve shall be assessed at agricultural use value if either:
(i) A majority of land in the application for preferential assessment is enrolled as agricultural use land; or
(ii) In the circumstance that noncontiguous tracts of land are enrolled under one application, a majority of land on the tract where the farmstead land is located is enrolled as agricultural use land.
Sec 475.65. Responsibilities of the county assessor in general.
(a) In addition to keeping such records as are now or hereafter required by law, it shall be the duty of the county assessor:
(1) To indicate on property record cards, assessment rolls, and any other appropriate records, the fair market value, the normal assessed value, the land use category and the number of acres enrolled in each land use category, the use value under Section 475-64 of this Article and the preferentially assessed value of each parcel granted preferential use assessments under this act; and annually, to record on such records all changes, if any, in the fair market value, the normal assessed value, the land use category and the number of acres enrolled in each land use category, the use value under Section 475-64 and the preferentially assessed value of such properties.
(1.1) To inspect land that receives preferential assessment on or after the effective date of this act to confirm that the land is utilized for an eligible use within 6 months of the date of the grant of preferential assessment received and to record the results of the inspection.
(1.2) To inspect land that received preferential assessment prior to the effective date of this act to confirm that the land is utilized for an eligible purpose within one year of the receipt by the county assessor of an eligible use confirmation form for the land and to record the results of the inspection.
(2) To notify in writing the appropriate taxing bodies and landowner of any preferential assessments granted or terminated for each parcel, including the land use category and the number of acres enrolled in each land use category, within their taxing jurisdiction and of the reason for termination within five days of such change. There shall be a right of appeal as provided by this Article.
(3) To notify in writing the owner of a property that is preferentially assessed under this act, and the taxing bodies of the district in which such property is situated, of any changes in the fair market value, the normal assessed value, the land use category and the number of acres enrolled in each land use category, the use value under section 4.2 or the preferentially assessed value within five days of such change. There shall be a right of appeal as provided for in Section 475-71 f this Article.
(3.1) To review, and recommend the termination of the grant of the preferential assessment to the county board of assessment, if warranted, where the results of an inspection of the land for the purpose of confirming the use of the land for an eligible use indicates that the land is utilized for an ineligible use. There shall be a right of appeal as provided by this Article.
(4) To maintain a permanent record of the tax rates, in mills, levied by each of the taxing authorities in the county for each tax year.
(5) By January 31 of each year, to report to the Department for the previous year the number of acres enrolled in each land use category, the number of acres terminated in each land use category, the dollar amount received as roll-back taxes and the dollar amount received as interest on roll-back taxes.
(b) It shall be the duty of the county assessor, as set forth under Section 475-70 of this Article to calculate roll-back taxes, give notice of the amounts due to landowners and interested parties and to file liens for unpaid roll-back taxes.
(c) County assessor's list.
(i) Notwithstanding any other provision of law to the contrary, the county assessor shall make available to the public a list of all lands in the county that qualify for preferential assessment as agricultural reserve land under this act, and a brief summary of any restrictions known to the county assessor on the use of each property by the public.
(ii) The list shall include the following statements:
1. The listed properties by reason of qualification for preferential assessment under an agricultural reserve status are required by law to be open to the public for outdoor recreation and no charge may be imposed for admission.
2. The landowner of each property is entitled to impose reasonable restrictions on the use of the property.
3. Members of the public who wish to utilize the listed properties for outdoor recreation are encouraged to verify and comply with any restrictions on the use of the listed properties.
(iii) The county assessor may publish the list and any accompanying information on a publicly accessible internet website, if available.
Sec. 475.66. Penalty for ineligible use.
If a landowner changes the use of any tract of land subject to preferential assessment under this act to one which is inconsistent with the provisions of Section 475-61 of this Article or for any other reason the land is removed from a land use category under Section 475-61, except for a condemnation of the land, the land so removed and the entire tract of which it was a part shall be subject to roll-back taxes plus interest on each year's roll-back tax at the rate of six percent (6%) per annum. After the first seven years of preferential assessment, the roll-back tax shall apply to the seven most recent tax years.
Sec. 475.67. Civil penalties.
(a) The Board may assess a civil penalty of not more than one hundred dollars ($100) upon a person for each violation of this act or any regulation promulgated under this act.
(a.1) Where the county board for assessment appeals determines that an applicant for preferential assessment under this act or a landowner who received preferential assessment under this act submitted false information for the purpose of qualifying for preferential assessment or continuing to qualify for preferential assessment, the county board of assessment shall assess a civil penalty of one thousand dollars ($1000) upon the applicant or landowner for each violation.
(b) If a civil penalty is assessed against a person under subsection (a) or against an applicant for preferential treatment under Sec. 475-67.a.1., the Board shall notify the person by certified mail of the nature of the violation and the amount of the civil penalty and that the person may notify the Board in writing within ten calendar days that the person wishes to contest the civil penalty. If, within ten calendar days from the receipt of that notification, the person does not notify the Board of intent to contest the assessed penalty, the civil penalty shall become final.
(c) If timely notification of the intent to contest the civil penalty is given, the person contesting the civil penalty shall be provided with a hearing in accordance with 2 P.S., Chapter 5, Subchapter B (relating to practice and procedure of local agencies) and 72 P.S. Chapter 7 Subchapter B (relating to judicial review of local agency action).
Sec. 475.68.A. Split-off.
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(a) The split-off of a part of land which is subject to preferential assessment under this act shall subject the land so split off and the entire tract from which the land was split off to roll-back taxes as set forth in Section 475-66 of this Article. The landowner changing the use of the land to one inconsistent with this act shall be liable for payment of roll-back taxes. The landowner of land which continues to be eligible for preferential assessment shall not be liable for any roll-back taxes triggered as a result of a change to an ineligible use by the owner of the split-off tract. Roll-back taxes under Section 475-66 shall not be due if one of the following provisions applies:
(i) The tract split off does not exceed two acres annually, except that a maximum of the minimum residential lot size requirement annually may be split off if the property is situated in a local government unit which requires a minimum residential lot size of two to three acres; the tract split off is used only for agricultural use, agricultural reserve or forest reserve or for the construction of a residential dwelling to be occupied by the person to whom the land is conveyed; and the total tract or tracts so split off do not exceed the lesser of ten acres or ten percent (10%) of the entire tract subject to preferential assessment; or
(ii) The split-off occurs through a condemnation.
(b) Each tract which has been split off under paragraph (a)(i) shall be suject to roll-back taxes for such a period of time as provided in this Article. The landowner changing the use of the land shall be liable for payment of roll-back taxes.
(c) The split-off of a tract of land which meets the provisions of paragraph (a) shall not invalidate the preferential assessment on any land retained by the landowner which continues to meet the provisions of Section 475-61 of this Article.
(d) Payment of roll-back taxes by the liable landowner shall not invalidate the preferential assessment on any land which continues to meet the provisions of Section 475-61.
(e) Any person may bring an action in equity to enjoin use of the land inconsistent with the use provided in this subsection.
(f) Land which has been split off shall be deemed to be used for residential use, agricultural use, agricultural reserve or forest reserve unless it is demonstrated that the owner of the split-off parcel is actively using the tract in a manner which is inconsistent with residential use, agricultural use, agricultural reserve or forest reserve.
Sec. 475.68.B. Separation.
(a) The owner of land subject to preferential assessment may separate land. If a separation occurs, all tracts formed by the separation shall continue to receive preferential assessment unless, within seven years of the separation, there is a subsequent change of use to one inconsistent with the provisions of Section 475-61. Such subsequent change in use shall subject the entire tract so separated to roll-back taxes as set forth in this Article. The landowner changing the use of the land to one inconsistent with the provisions of Section 475-61 shall be liable for payment of roll-back taxes. After seven years from the date of the separation, only that portion of land which has had its use changed to one which is inconsistent with the provisions of Section 475-61 shall be subject to roll-back taxes as set forth in this Article. Payment of roll-back taxes shall not invalidate the preferential assessment on any land which continues to meet the provisions of Section 475-61.
Sec. 475.68.C. Transfer.
(a) If ownership of land subject to a single application for preferential assessment is transferred to another landowner, the land shall continue to receive preferential assessment, and no roll-back taxes shall be due unless there is a subsequent change of use to one inconsistent with the provisions of Section 475-61. The landowner changing the use of the land to one inconsistent with the provisions of Section 475-61 shall be liable for payment of roll-back taxes. Payment of roll-back taxes shall not invalidate the preferential assessment on any land which continues to meet the provisions of Section 475-61.
(b) The owner of property subject to preferential assessment may lease land covered by the preferential assessment to be used for wireless or cellular telecommunication when the following conditions are satisfied:
(1) The tract of land so leased does not exceed one-half of an acre; and
(2) The tract of land does not have more than one communication tower; and
(3) The tract of land is accessible; and
(4) The tract of land is not sold or subdivided. A lease of land shall not be considered a subdivision under this paragraph.
(c) Use of land under this section for wireless services other than wireless telecommunications may only qualify if such wireless services share a tower with a wireless telecommunications provider as provided for in subsection (b). Roll-back taxes shall be imposed upon the tract of land leased by the landowner for wireless or cellular telecommunications purposes and the fair market value of that tract of land shall be adjusted accordingly. The lease of such a tract of land shall not invalidate the preferential assessment of the land which is not so leased, and such land shall continue to be eligible for preferential assessment if it continues to meet the requirements of Section 475-61.
(d) The wireless or cellular communications provider shall be solely responsible for obtaining required permits in connection with any construction on a tract of land which it leases pursuant to the provisions of this section for telecommunications purposes. No permit requested pursuant to this section shall be denied by a municipality for any reason other than failure to strictly comply with permit application procedures.
§475-68.D. Transfer Due To Death of Property Owner.
Upon the death of a landowner receiving preferential assessment under this act, if land subject to preferential assessment is divided among the beneficiaries designated as class A for inheritance tax purposes and, as a result of such division, one or more tracts no longer meet the provisions of Section 475-61, no roll-back tax shall be due on any of the land which previously qualified for preferential assessment. A subsequent change in the use of one such beneficiary's portion of the divided land shall not subject any other beneficiary's portion of the divided land to roll-back taxes. Roll-back taxes shall be due only in accordance with the provisions of this Article on the tract held by the beneficiary who changes the use of any portion of his or her inheritance.
Sec. 475.69. Contiguous land in more than one taxing district.
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 475-61 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.
Sec. 475.70. Roll-back taxes; special circumstances.
(a) Unpaid roll-back taxes shall be a lien upon the property collectible in the manner provided by law for the collection of delinquent taxes. Roll-back taxes shall become due on the date of change of use, or any other termination of preferential assessment and shall be paid by the owner of the land at the time of change in use, or any other termination of preferential assessment, to the county treasurer or to the tax claim bureau, as the case may be, whose responsibility it shall be to make proper distribution of the taxes to the taxing bodies wherein the property is located. Nothing in this section shall be construed to require the County to accept the roll-back taxes due and payable if the use of the land is changed for the purpose of granting or donating such land to:
(1) A school district;
(2) A municipality;
(3) A county;
(4) A volunteer fire company;
(5) A volunteer ambulance service;
(6) A not-for-profit corporation, tax exempt under section 501(c)(3) of the Internal Revenue Code of 1954 (68A Stat. 3, 26 U.S.C. §501(c)(3)), provided that, prior to accepting ownership of the land, such corporation enters into an agreement with the municipality wherein the subject land is located guaranteeing that it will be used exclusively for recreational purposes, all of which shall be available to the general public free of charge. In the event the corporation changes the use of all or a portion of the land or charges admission or any other fee for the use or enjoyment of the facilities, the corporation shall immediately become liable for all roll-back taxes and accrued interest previously forgiven pursuant hereto; or
(7) A religious organization for construction or regular use as a church, synagogue or other place of worship, including meeting facilities, parking facilities, housing facilities and other facilities which further the religious purposes of the organization.
(a.1) Any accrued interest on roll-back taxes shall become due on the date of change of use or any other termination of preferential assessment and shall be paid by the landowner liable for roll-back taxes, at the time of change in use or any other termination of preferential assessment, to the county treasurer. The county treasurer shall make proper distribution of the interest such that all of the interest is designated for use by the county board of the eligible county under the act of June 30, 1981 (P.L. 128, No. 43), known as the "Agricultural Area Security Law." The interest shall be in addition to other local money appropriated by the County for the purchase of agricultural conservation easements under section 14.1(h) of the "Agricultural Area Security Law." In the event that the County would not qualify as an eligible county under the "Agricultural Area Security Law," the county treasurer shall forward all of the interest to the Agricultural Conservation Easement Purchase Fund.
(a.2) Interest on roll-back taxes distributed in accordance with subsection (b.1) for use under the "Agricultural Area Security Law" shall be segregated into a special roll-back account, and, notwithstanding any other provisions of the "Agricultural Area Security Law," the County in distributing moneys from the special roll-back account shall give priority to the purchase of agricultural conservation easements from agricultural security areas located within the municipal corporation in which the land subject to the roll-back taxes is situate.
(b) Within five working days after receipt of a notice from the owner of a property, which is preferentially assessed, of a proposed change in the use of the land, to one not meeting the requirements of Section 475-61 or a split-off of a portion of the land, the county assessor shall:
(1) Calculate by years the total of all roll-back taxes due at the time of change and shall notify the property owner of such amounts. In the case of a conveyance of all or part of said land, he shall notify the prospective buyer, if known, of such amounts.
(2) With respect to the roll-back taxes for the current year, he shall notify the taxing bodies of the district in which the property is located of the additional amount of assessment upon which taxes shall be levied and collected. In the case of county property taxes, he shall notify the County Treasurer of additional county tax to be collected.
(3) With respect to roll-back taxes for years prior to the current year which the assessor has determined to be due, he shall file a claim for such amounts with the county treasurer, which upon said filing shall constitute a lien having the same force and effect as if filed by the taxing bodies.
(c) A landowner may apply a maximum of two acres of a tract of land subject to preferential assessment toward direct commercial sales of agriculturally related products and activities or for a rural enterprise incidental to the operational unit without subjecting the entire tract to roll-back taxes, provided that:
(i) The commercial activity is owned and operated by the landowner or his beneficiaries who are designated as class A for inheritance tax purposes.
(ii) An assessment of the inventory of the goods involved verifies that it is owned by the landowner or his beneficiaries.
(iii) The rural enterprise does not permanently render the land incapable of producing an agricultural commodity.
(d) Roll-back taxes shall be imposed upon that portion of the tract where the commercial activity takes place and the fair market value of that tract shall be adjusted accordingly.
(e) Notwithstanding the provisions of subsection (a), no roll-back taxes shall be due and no breach of a preferential assessment shall be deemed to have occurred if:
(i) The land transferred from a preferential assessment is conveyed to a nonprofit corporation for use as a cemetery and at least ten acres of land remain in the preferential use after removal; or
(ii) The land transferred from a preferential assessment, or an easement or a right-of-way in that land, is conveyed to a nonprofit corporation and:
(A) The subject land does not exceed twenty feet in width;
(B) The subject land is used as a trail for nonmotorized passive recreational use;
(C) The subject land is available to the public for use without charge; and
(D) At least ten acres of land remain in preferential assessment after conveyance.
(f) Any acquisition or subsequent resale or change in use of any of the removed land for use other than as a cemetery under paragraph (1)(i) or as a trail under paragraph (1)(iii) shall subject the nonprofit corporation to payment of roll-back taxes and interest due on the entire tract of land removed.
(g) No roll-back taxes shall be due and no breach of preferential assessment shall be deemed to have occurred if the owner of a tract of land that is subject to preferential assessment permits or authorizes or has permitted or authorized to be performed on the tract or any portion of the tract any recreational activity regardless of whether or not the landowner imposes a fee or charge to perform the recreational activity provided that:
(i) The tract of land in question is enrolled in either the agricultural use or forest reserve land use categories; and
(ii) The recreational activity performed does not render the land incapable of being immediately converted to agricultural use on agricultural use land and does not permanently render the land incapable of producing timber or other wood products on forest reserve land.
(h) Certain circumstances
(i) Except as provided in clause (ii), where the assessor determines that the owner of a tract of land, that is subject to preferential assessment as of the effective date of this act, has not complied with the terms of this Act, the preferential assessment shall be terminated. Roll-back taxes and interest shall be due and a breach of preferential assessment shall be deemed to have occurred, as of the effective date of this act.
(ii) Where the assessor determines that the tract of land that is subject to preferential assessment as of the effective date of this act, no longer qualifies for preferential assessment, following the amendment of applicable state or local law, or on account of the failure to provide the public with access to lands that receive preferential assessment as agricultural reserve for the purpose of outdoor recreation as provided in this Act, the preferential assessment shall be terminated. No roll-back taxes shall be due, no interest on the roll-back taxes shall be due, and no breach of preferential assessment shall be deemed to have occurred.
(iii) Where the owner of a tract of land, that is subject to preferential assessment as of the effective date of this act, submits a request for the termination of the grant of preferential assessment for that tract of land, the preferential assessment shall be terminated. Roll-back taxes shall be due, interest on the roll-back taxes shall be due, and no breach of preferential assessment shall be deemed to have occurred.
Sec. 475.71. Appeals.
(a) For the purposes of this section:
(i) The owner of a property which is subject to preferential assessment or for which preferential assessment is sought, and the political subdivision in which said property is situated, shall have the right of appeal from an action regarding the award, denial, termination or amount of preferential treatment to the Board.
(ii) The owner of a property which is subject to preferential assessment or for which preferential assessment is sought, and the political subdivision in which said property is situated, shall have the right of appeal to a court of common pleas for the county in which the property is situated from a ruling by the Board of Assessment Appeals regarding the award, denial, termination or amount of preferential assessment in accordance with existing law.
(b) When roll-back taxes for prior years are to be collected as provided above, no person and no political subdivision shall be permitted to question any assessment of any prior year before the Board of Assessment Appeals unless a timely appeal was filed pursuant to the requirements of the acts of Assembly relating to assessment appeals during the time period for which appeals for that year would normally be taken.
Sec. 475.72. Renegotiation of open space agreements.
To the extent that the County which has covenanted with landowners of farm or forest land as to assessments and open space use of such land under 16 P.S. Sec. 11941, et. seq. (1965 P.L. 1292, No. 515), entitled "An act enabling certain counties of the Commonwealth to covenant with land owners for preservation of land in farm, forest, water supply, or open space uses," the County may, at the landowner's option, renegotiate such agreements so as to make them conform to the provisions of this act as to preferential assessments.
Section 2. Severability. If any provision of this Ordinance shall be determined to be unlawful, invalid or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.