7 Pa. Code § 137b.17
Current through Register Vol. 54, No. 45, November 9, 2024
A landowner seeking preferential assessment under the act shall be the owner of every tract of land listed on the application.
Example 1: Husband and wife are joint owners of two contiguous 100-acre tracts of farmland. They have common ownership of both tracts and may include these tracts in a single application for preferential assessment.
Example 2: Husband and wife are joint owners of a 100-acre tract of farmland. Husband and son are joint owners of a contiguous 100-acre tract of farmland. These two tracts may not be combined in a single application for preferential assessment.
7 Pa. Code § 137b.17