Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 4250 (July 31, 2021).

7 Pa. Code § 137b.108. Adjusting records to reflect split-off, separation or transfer.

§ 137b.108. Adjusting records to reflect split-off, separation or transfer.

 (a)  A county assessor shall adjust an approved and recorded application for preferential assessment under the act to reflect a change when an owner of enrolled land changes enrollment status as a result of a split-off, separation, transfer or change of ownership. These changes may include those actions described in §  137b.52 (relating to duration of preferential assessment).

 (b)  A county assessor may require the preparation, execution and filing of a new application for preferential assessment (without charging the landowner an application fee) to accomplish such an adjustment.

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