§ § 137.52—137.57. [Reserved].
Source The provisions of these § § 137.52—137.57 adopted August 8, 1975, effective August 9, 1975, 5 Pa.B. 2025; amended June 19, 1981, effective June 20, 1981, 11 Pa.B. 2111; reserved March 30, 2001, effective March 31, 2001, 31 Pa.B. 1701. Immediately preceding text appears at serial pages (257058) to (257062).
Notes of Decisions Notice by Landowner (Applies to § 137.52)
Where a regulation mandates that a landowner provide notice of split-off from enrolled lands, the failure to do so relieves the chief assessor from its obligation to give notice within 5 days of deed recordation, and leaves the assessor free to assess roll-back taxes. The landowner’s notice requirement must be strictly construed to prevent the unreasonable result of avoiding roll-back taxes simply by not giving the required notice. Moyer v. Berks County Board of Assessment Appeals, 803 A.2d 833 (Pa. Cmwlth. 2002), appeal denied 812 A.2d 1232 (Pa. 2002).
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