§ 137b.23. Land adjoining preferentially assessed land with common ownership is eligible.

 (a)  General. A tract of land in agricultural use, agricultural reserve or forest reserve shall receive a preferential assessment under the act regardless of whether the tract meets the 10-contiguous-acres minimum acreage requirement or the $2,000-per-year minimum anticipated gross income requirement, or both, established in section 3 of the act (72 P. S. §  5490.3) if the following occur:

   (1)  The landowner owns both the tract for which preferential assessment is sought and a contiguous tract of enrolled land.

   (2)  The landowner files an amended application for preferential assessment, describing both the tract for which preferential assessment is sought and the contiguous tract of enrolled land. The amended application shall be in accordance with the act and this chapter.

 (b)  Roll-back taxes. A violation of the provisions of preferential assessment on a tract added under subsection (a) shall trigger liability for roll-back taxes, plus interest, on that tract and all other contiguous tracts identified in the amended application.



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