72 Pa. Stat. § 5490.5a
Current through Pa Acts 2024-53, 2024-56 through 2024-92
If a landowner removes land from a preferential assessment under section 8.1, if a landowner changes the use of any tract of land subject to preferential assessment under this act to one which is inconsistent with the provisions ofsection 3 or if for any other reason the land is removed from a land use category undersection 3, except for a condemnation of the land, the land so removed and the entire tract of which it was a part shall be subject to roll-back taxes plus interest on each year's roll-back tax at the rate of six percent (6%) per annum. After the first seven years of preferential assessment, the roll-back tax shall apply to the seven most recent tax years.
72 P.S. § 5490.5a