Pennsylvania Code
Title 7 - AGRICULTURE
Part V-C - Farmland and Forest Land
Chapter 136 - SEWER AND WATER LINE ASSESSMENT EXEMPTION
Section 136.8 - Duties of the assessing authority
Current through Register Vol. 54, No. 12, March 23, 2024
(a) The assessing authority shall not hold the owner of certified land liable for the cost of installation of water or sewer lines so long as the landowner does not use the lines and the land continues to be devoted to agricultural or cemetery use.
(b) The assessing authority shall file with the Recorder of Deeds in the county in which the land is located a notice of record, a certification signed and acknowledged by the landowner and indexed in the owner's name, indicating that the lines were installed and that if the current or any subsequent owner of the land uses the lines or changes the land use to an ineligible use, the owner shall be liable for the payment of the original assessment.
(c) If the use of certified land is changed to an ineligible use, the assessing authority may place a lien against the property in the amount of the original assessment and collectible according to the act of May 16, 1923 (P. L. 207, No. 153) (53 P. S. § § 7101-7505).
(d) If the owner of certified land fails to notify the assessing authority within 60 days of a change of use as required by § 136.6(c) and (d) (relating to duties of the landowner), the assessing authority may charge as a penalty 10% of the original assessment plus interest at the rate of 8% from the date of change.
