§ 137b.82. Split-off tract.

 When a split-off tract meets the following criteria, which are set forth in section 6(a.1)(1) of the act (72 P. S. §  5490.6(a.1)(1)), roll-back taxes and interest are only due with respect to the split-off tract, and are not due with respect to the remainder:

   (1)  The tract split off does not exceed 2 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 2—3 acres.

   (2)  The tract is used 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.

   (3)  The total tract split off does not exceed the lesser of 10 acres or 10% of the entire tract of enrolled land.