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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:
ยง475-60. 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) Pou...
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