36,873 sections across 1,792 Pennsylvania regulatory chapters.
7 Pa. Code Ch. 137b § 137b.81 General
1.4K chars
LIABILITY FOR ROLL-BACK TAXES § 137b.81. General. If an owner of enrolled land changes the use of the land to something other than agricultural use, agricultural reserve or forest reserve, or changes the use of the enrolled land so that it otherwise fails to meet the requirements…
7 Pa. Code Ch. 137b § 137b.82 Split-off tract
2.5K chars
§ 137b.82. Split-off tract. (a) Criteria. 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 respe…
7 Pa. Code Ch. 137b § 137b.83 Split-off that complies with section 6(a.1)(1)(i) of the act
1.3K chars
§ 137b.83. Split-off that complies with section 6(a.1)(1)(i) of the act. If enrolled land undergoes split-off and the tract that is split-off meets the size, use and aggregate acreage requirements in section 6(a.1)(1)(i) of the act (72 P. S. § 5490.6(a.1)(1)(i)), the landowner wh…