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Pennsylvania Code
Title 7
Part V-C
Chapter 137b
Impact of Specific Events or Uses on Preferential Assessment
Impact of Specific Events or Uses on Preferential Assessment
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137b.71
Death of an owner of enrolled land.
137b.72
Direct commercial sales of agriculturally related products and activities; rural enterprises incidental to the operational unit.
137b.73
Wireless or cellular telecommunications facilities.
137b.73a
Gas, oil and coal bed methane.
137b.73b
Temporary leases for pipe storage yards.
137b.73c
Small noncoal surface mining.
137b.73d
Wind power generation systems.
137b.74
Option to accept or forgive roll-back taxes in certain instances.
137b.75
Conveyance of enrolled land for use as a cemetery.
137b.76
Conveyance of enrolled land or conveyance of an easement or right-of-way across enrolled land for use as a trail.
137b.77
Recreational activities on agricultural use or forest reserve land.