Pennsylvania Code
Title 7 - AGRICULTURE
Part V-C - Farmland and Forest Land
Chapter 137b - PREFERENTIAL ASSESSMENT OF FARMLAND AND FOREST LAND UNDER THE CLEAN AND GREEN ACT
LIABILITY FOR ROLL-BACK TAXES
- Section 137b.81 - General
- Section 137b.82 - Split-off tract
- Section 137b.83 - Split-off that complies with section 6(a.1)(1)(i) of the act
- Section 137b.84 - Split-off that does not comply with section 6(a.1)(1)(i) of the act
- Section 137b.85 - Split-off occurring through condemnation
- Section 137b.86 - Split-off occurring through voluntary sale in lieu of condemnation
- Section 137b.87 - Change in use of separated land occurring within 7 years of separation
- Section 137b.88 - Change in use of separated land occurring 7 years or more after separation
- Section 137b.89 - Calculation of roll-back taxes
- Section 137b.90 - Due date for roll-back taxes
- Section 137b.91 - Liens for nonpayment of roll-back taxes
- Section 137b.92 - Time period within which roll-back taxes are to be calculated and notice mailed
- Section 137b.93 - Disposition of interest on roll-back taxes
Disclaimer: These regulations may not be the most recent version. Pennsylvania may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.