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Liability for Roll-back Taxes | Midpage
Collections
Pennsylvania Code
Title 7
Part V-C
Chapter 137b
Liability for Roll-back Taxes
Liability for Roll-back Taxes
137b.81
General.
137b.82
Split-off tract.
137b.83
Split-off that complies with section 6(a.1)(1)(i) of the act.
137b.84
Split-off that does not comply with section 6(a.1)(1)(i) of the act.
137b.85
Split-off occurring through condemnation.
137b.86
Split-off occurring through voluntary sale in lieu of condemnation.
137b.87
Change in use of separated land occurring within 7 years of separation.
137b.88
Change in use of separated land occurring 7 years or more after separation.
137b.89
Calculation of roll-back taxes.
137b.90
Due date for roll-back taxes.
137b.91
Liens for nonpayment of roll-back taxes.
137b.92
Time period within which roll-back taxes are to be calculated and notice mailed.
137b.93
Disposition of interest on roll-back taxes.