- (a) Municipal assessing officials shall complete their portion of Form PA-61 “Inconsistent Use Penalty on Conservation Restriction Land”, and distribute the form in accordance with Rev 1804.04.
- (b) The tax collector shall enter on Form PA-61 “Inconsistent Use Penalty on Conservation Restriction Land” information relative to the bill for the inconsistent use penalty as indicated on the form and in accordance with Rev 1804.04.
Source. #8567, eff 2-14-06; ss by #10560, eff 3-28-14; ss by #13867, eff 2-8-24