§ 137b.73. Wireless or cellular telecommunications facilities.
(a) Permitted use. A landowner may lease a tract of enrolled land to be used for wireless or cellular telecommunications, if the following conditions are satisfied:
(1) The tract so leased does not exceed 1/2 acre.
(2) The tract does not have more than one communication tower located upon it.
(3) The tract is accessible.
(4) The tract is neither conveyed nor subdivided. A lease is not considered a subdivision.
(b) Roll-back taxes imposed with respect to leased land. A county assessor shall assess and impose roll-back taxes and interest upon the tract of land leased by an owner of enrolled land for wireless or cellular telecommunications purposes.
(c) Preferential assessment ends and fair market value assessment commences with respect to leased land. A county assessor shall assess land leased in accordance with subsection (a) based upon its fair market value.
(d) Preferential assessment continues on unleased land. The lease of enrolled land in accordance with subsection (a) does not invalidate the preferential assessment of the remaining enrolled land that is not so leased, and that enrolled land shall continue to receive a preferential assessment, if it continues to meet the minimum requirements for eligibility in section 3 of the act (72 P. S. § 5490.3).
(e) Wireless services other than wireless telecommunications. Wireless services other than wireless telecommunications may be conducted on land leased in accordance with subsection (a) if the wireless services share a tower with a wireless telecommunications provider.
(f) Responsibility for obtaining required permits. The wireless or cellular telecommunications provider shall be solely responsible for obtaining required permits in connection with any construction on a tract of land which it leases for telecommunications purposes under subsection (a).
(g) Responsibility of municipality for issuing required permits. A municipality may not deny a permit necessary for wireless or cellular telecommunications use for any reason other than the applicants failure to strictly comply with permit application procedures.
This section cited in 7 Pa. Code § 137b.52 (relating to duration of preferential assessment).
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