§ 137b.77. Recreational activities on agricultural use or forest reserve land.
(a) Agricultural use land. An owner of enrolled agricultural use land who performs recreational activities on that land, or who permits or authorizes others to perform these activities, does not violate the requirements for preferential assessment and is not responsible to pay roll-back taxes if the recreational activity does not render the land incapable of being immediately converted to agricultural use.
(b) Forest reserve land. An owner of enrolled forest reserve land who performs recreational activities on that land, or who permits or authorizes others to perform these activities, does not violate the requirements for preferential assessment and is not responsible to pay roll-back taxes if the recreational activity does not render the land incapable of producing timber or other wood products.
(c) Assessment of fees or charges by a landowner. Subsections (a) and (b) apply regardless of whether the landowner assesses fees or charges with respect to the recreational activity or allows another to assess these fees or charges.
(d) Recreational leases. Subsections (a) and (b) apply regardless of whether the landowner leases enrolled land to another person for hunting or other recreational activities and receives fees or charges in return.
Source The provisions of this § 137b.77 adopted June 26, 2015, effective June 27, 2015, 45 Pa.B. 3311.
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