- (a) The landowner shall complete the application and submit it to the Department along with the required documentation.
- (b) If the land is certified by the Secretary, the landowner shall submit one copy of the certification to the assessing authority for a permanent record.
- (c) The owner of certified agricultural land shall notify the assessing authority in writing within 60 days following a change of use from agricultural use.
- (d) The owner of certified cemetery land shall notify the assessing authority in writing within 60 days following a change of use from cemetery use. The owner of certified cemetery land does not have to notify the assessing authority when he applies land held in reserve for cemetery use to active cemetery use.
- (e) If the use of certified land is changed to an ineligible use, the owner at the time of change shall be liable for the original cost of installation of the lines.
Source
The provisions of this § 136.6 adopted December 11, 1981, effective December 12, 1981, 11 Pa.B. 4259.
Cross References
This section cited in 7 Pa. Code § 136.8 (relating to duties of the assessing authority).