Agricultural Law Weekly Review—November 10, 2016

Written by M. Sean High – Staff Attorney

The following information is an update of recent, local, state, national, and international legal developments relevant to agriculture:

Clean and Green: Commonwealth Court Rules Tax Sale is not a Split-off

On November 7, 2016, the Commonwealth Court of Pennsylvania determined that a landowner’s failure to pay property taxes, which resulted in a tax-upset sale, was not a “split-off” under the Pennsylvania Clean and Green program and did not trigger the roll-back tax penalty (A. Maula v. Northampton County of Assessment and County of Northampton - 1341 C.D. 2015).  For a more details, please see previous Center article. 

Animal Welfare: Massachusetts Voters Approve Animal Containment Law

On November 8, 2016, Massachusetts voters approved an animal welfare ballot initiative entitled: The Massachusetts Minimum Size Requirements for Farm Animal Containment.  Also known as Question 3, the new law prohibits “breeding pigs, calves raised for veal, and egg-laying hens from being held in confined spaces…[and] applie[s] to business owners who knowingly sell pork, veal, or eggs from animals held in this way, even if the source is outside of Massachusetts.” 

FSMA: FDA Releases Draft Guidance for Food Facility Registration

On November 7, 2016, the United States Food & Drug Administration (FDA) released a guidance document entitled: Draft Guidance forIndustry: Questions and Answers Regarding Food Facility Registration (Seventh Edition).  Jointly prepared by the Office of Compliance in the Center for Food Safety and Applied Nutrition, the Office of Surveillance and Compliance in the Center for Veterinary Medicine, and the Office of Regulatory Affairs at FDA, the guidance document was developed to answer frequently asked questions relating to the registration requirements of section 415 of the Federal Food, Drug, and Cosmetic Act.

FSMA: FDA Releases Guidance for Voluntary Qualified Importer Program

On November 10, 2016, the United States Food & Drug Administration (FDA) released a guidance document entitled: Guidance for Industry:FDA's Voluntary Qualified Importer Program.  The guidance document describes FDA’s policy regarding participation in FDA’s Voluntary Qualified Importer Program (VQIP) by importers of food for humans or animals, and provides guidance on: (1) The benefits VQIP importers can expect to receive; (2) The eligibility criteria for VQIP participation; (3) Instructions for completing a VQIP application; (4) Conditions that may result in revocation of participation in VQIP; and (5) Criteria for VQIP reinstatement following revocation. 

Tax Legislation: PA Amends the Local Tax Enabling Act

On November 4, 2016, Pennsylvania Governor Tom Wolf signed into law Act 150 which amends the Commonwealth’s Local Tax Enabling Act (SB 356).  The amendments included a provision for the definition of the term "farming" and language that incorporates farmer estimated tax provisions to parallel those used by the Pennsylvania Department of Revenue.

Specialty Crops: PA Awarded $925,000 in Federal Grants

On November 8, 2016, the Pennsylvania Department of Agriculture (PDA) issued a press release announcing that “[t]wenty-one Pennsylvania projects will strengthen the state’s specialty crop industries through research, education, and marketing with nearly $925,000 in federal grants.” According to PDA, “[t]he projects address a range of agricultural priorities like food safety, producer education, plant pest research, and consumer connection to agriculture through farm-to-school curricula.” Included among the awards was a $20,000 grant for the Center for Agricultural and Shale Law to conduct workshops to teach producers about federal and state labor laws that have potential applications to their operations.

Follow us on Twitter at PSU Ag & Shale Law (@AgShaleLaw) to receive AgLaw HotLinks

Recent AgLaw HotLinks include:

“In 2014 about 6 percent of U.S. farm businesses averaged $56k in lease and royalty payments..." - U.S. Department of Agriculture

AWEA Market Report lists PA as number 16 in top states with installed wind power capacity - American Wind Energy Association

FDA releases new draft guidance for food facility registration - FDA

“TPP vote swayed both ways by dairy” - Feedstuffs

“Denmark’s plan for swine welfare labels” - MeatPoultry

Stay informed with our monthly Agricultural Law Brief located here.

Clean and Green Update: Court Rules Tax Sale is not a Split-off

Written by M. Sean High—Staff Attorney

On November 7, 2016, the Commonwealth Court of Pennsylvania determined that a landowner’s failure to pay property taxes, which resulted in a tax-upset sale, was not a “split-off” under the Pennsylvania Clean and Green program and did not trigger the roll-back tax penalty (A. Maula v. Northampton County of Assessment and County of Northampton - 1341 C.D. 2015).

Under the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (commonly known as Clean and Green) qualifying Pennsylvania farmers and woodland owners have the opportunity to receive preferential tax assessments based on land use (72 P.S. §§ 5409.1 – 5409.13).  Participants, however, may be subject roll-back taxes if the landowner conducts a “split-off” which is a division of land enrolled in Clean and Green where one or more of the tracts no longer meet program requirements.  

According to the court, on April 22, 2009, Anthony Maula (Maula) owned one contiguous tract of land which consisted of three separate parcels: Parcel A (26.7 acres); Parcel B (55.2 acres); and Parcel C (2.88 acres).  On April 22, 2009, Maula enrolled the entire tract (Parcels A, B, and C) for preferential tax assessment under the Clean and Green program.

The court stated that for the years 2011, 2012, and 2013, Maula did not pay property taxes on Parcel C for an amount totaling $266.12.  Subsequently, on September 24, 2013, Northampton County (County) sold Parcel C at a tax sale to pay the back taxes. 

On March 21, 2014, pursuant to the tax sale, the County conveyed title to Parcel C to a third party.  On July 11, 2014, the County Tax Assessment Office learned that Parcel C had been conveyed to a third party and determined that it was an impermissible split-off because Parcel C no longer met Clean and Green requirements of being either ten acres or generating a yearly gross agricultural income of $2,000.  As a result, the County notified Maula that roll-back taxes were due and owing on Parcels A, B, and C in the amount of $55,757.61.

The court disagreed with the County and held that “the sale of Parcel C at an upset sale did not constitute an impermissible split-off because it was not a division of a larger tract ‘by conveyance or other action of the owner’” as required by Clean and Green 72 P.S. § 5490.2.  According the court, the conveyance of Parcel C “was actually performed by the County via the tax sale…[and that] [i]t would be a strained statutory construction to impose liability on a landowner for purportedly allowing a conveyance to occur when a third party performs the conveyance, not the landowner.” 

Clean and Green Update: Legislation Affects Duties of County Assessors

Written by Adam Silko – Research Assistant

Cite: H.R. 806, 200^th Gen. Assem., Reg. Sess. (July 2016).

On July 20, 2016, Pennsylvania Governor Tom Wolf signed House Bill 806 into law as Act 89.  Act 89 is an amendment to the Pennsylvania Farmland and Forest Land Assessment Act of 1974, commonly referred to as Clean and Green.  Clean and Green is a preferential tax assessment program aimed at reducing property taxes on rural landowners by taxing enrolled land at its use value rather than its fair market value.  Prior to Act 89, however, in counties where a countywide reassessment of property values had not occurred in several years, a property’s fair market value could be lower than the use values provided by county assessors.  In those counties, landowners received a tax increase instead of a tax break for enrolling land.  Act 89 was enacted to correct this problem.  Act 89 also enacts changes to what type of land is included in determining a tract’s acreage, how county assessors may assess forest reserve land, and when county assessors may adjust a property’s use value.

Act 89 adds subsection (c.4) to Section 4.2 of the statute, which provides that county assessors may not establish a use value “greater than the assessment value that would apply to the land if the land were not enrolled in preferential assessment.”  This new provision guarantees that a landowner will receive a tax break when he enrolls land in Clean and Green because the use value applied by the county assessor may not exceed the property’s fair market value.  This provision is seemingly a response to the Commonwealth Court’s decision in Herzogv. McKean Cty. Bd. of Assessment Appeals, 2015 WL 5123303, at *6 (Pa. Commw. Ct. Jan. 27, 2015).  In Herzog, the Court upheld the validity of use values for the landowner’s forest reserve land which exceeded the property’s fair market value.  While acknowledging that the outcome did not provide the landowner with the tax benefit that the statute was created to provide, the Court stated that adjusting the statutory scheme to ensure that landowners always received a tax break was a task for the General Assembly.  With the passage of Act 89, the landowner’s use values which exceeded the property’s fair market value would be deemed invalid.

Act 89 also addresses how county assessors apply use values to forest reserve land.  By adding subsection (b.1) to Section 4.2, county assessors are now authorized to apply a use value for forest reserve land that “equals the average of all subcategories of forest reserve use values established by the department.”  Nevertheless, if a landowner provides the county assessor with a statement defining the predominant “forest classification type” on the land, the assessor must apply the use value for that forest type.

Additionally, Act 89 adds subsections (c.1), (c.2) and (c.3) to Section 4.2, (c) which deals with the county assessor’s authority in establishing use values.  Prior to this Act, county assessors were able to make yearly increases to enrolled lands’ use values, as long as the increase was applied uniformly to all landowners.  This included instances where an amendment was passed that changed how land was to be valued.  The Courts have held that county assessors could reassess a landowner’s land pursuant to an amendment as long as the reassessment was applied uniformly to all affected landowners.  Sher v. Berks Cty. Bd. of Assessment Appeals, 940 A.2d 629, 635 (Pa. Commw. Ct. 2008).  Act 89 essentially eliminates the county assessor’s authority to make annual adjustments to Clean and Green values without annually conducting countywide reassessments of real property values.  With these provisions, an enrolled land’s use value may not be adjusted until a countywide reassessment of real property value occurs or unless there is a reclassification of land to a different land use category, even when an amendment is passed that would alter how a property is valued.  In the year of a countywide reassessment, assessors are required to apply new use values to all land currently enrolled and to all applications filed in the year of the reassessment.  These values must be applied until the next countywide reassessment.

Lastly, Act 89 adds subsection (a.2) to Section 3, which provides that land which is “burdened by a public or private road, right-of-way or easement shall be included in determining whether the condition for minimum contiguous area” of ten acres required under the provisions of Section 3 has been met. This provision overturns part of the Commonwealth Court’s decision in Way v. Berks Cty. Bd. of Assessment Appeals, where the Court held that the county assessor justly denied the landowner’s application for not meeting the ten-acre minimum requirement because land upon a public road cannot be used in calculating whether a landowner meets the qualifications for preferential assessment. Way v. Berks Cty. Bd. of Assessment Appeals, 990 A.2d 1191, 1194 (Pa. Commw. Ct. 2010).  With this provision in place, the portion of the landowner’s land that fell upon the public road would have been counted in the tract’s acreage calculation and the application would have been accepted by the county assessor. 

Agricultural Law Weekly Review—July 20, 2016

Written by M. Sean High – Staff Attorney

The following information is an update of recent, local, state, national, and international legal developments relevant to agriculture:

PA Tax Code: Governor Signs Tax Legislation Favorable to Agriculture

On July 13, 2016, Pennsylvania Governor Tom Wolf signed into a law Act 84 which amended the Pennsylvania Tax Reform Code of 1971 and included three changes favorable to agriculture.  First, the sale and transfer of agricultural conservation easements are now exempt from Pennsylvania realty transfer taxes.  Second, the legislation provides for an inheritance tax exemption for family farm businesses where the transfer of assets involves a corporation or trust.  Third, the legislation provides for a tax exemption for commercial timbering operations.

Industrial Hemp: PA Governor Approves Growth and Cultivation

On July 20, 2016, Pennsylvania Governor Tom Wolf signed Act 92 which permits the growth and cultivation of industrial hemp for research purposes in Pennsylvania.  According to Bill's cosponsors, Reps. Russ Diamond (R- Lebanon County) and Marty Flynn (D- Lackawanna County), industrial hemp can provide “fibers for textiles,…[and be] used to manufacture biodegradable plastics, building materials, food, paper, environmental, and energy products.” The representatives stated that “[c]ompanies overseas are switching out potentially dangerous fiberglass insulation with hemp insulation…[and that] [f]armers are cultivating the plant in between growing seasons as a cover crop for its ability to keep valuable nutrients in the soil.”

Clean and Green: Use Value Changes become Law

On July 20, 2016, Pennsylvania Governor Tom Wolf signed Act 89 which amends the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Clean and Green) providing preferential tax assessment of agricultural and farmland.  The new legislation prohibits the application of use values that result in assessments higher than fair market value.  

Pesticides: EPA Publishes Notice Regarding Certain Pesticides

On July 15, 2016, the Environmental Protection Agency (EPA) published a notice in the Federal Register entitled: Amendments to Terminate Uses for Certain Pesticide Registrations (81 FR 46075).  According to the Federal Register, the “notice announces EPA's final order for the amendments to terminate uses, voluntarily requested by the registrants and accepted by the Agency, [for certain pesticides] pursuant to the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA).” The cancellations under the order became effective July 15, 2016.

Proposed Rule: Importation of Sheep and Goats

On July 18, 2016, the United States Department of Agriculture (USDA) published notice in the Federal Register of a proposed rule “to amend the regulations that govern the importation of animals and animal products to revise the conditions for the importation of live sheep, goats, and certain other non-bovine ruminants, and products derived from sheep and goats, with regard to transmissible spongiform encephalopathies such as bovine spongiform encephalopathy (BSE) and scrapie” (81 FR 46619).  The comment period for the proposed rule closes September 16, 2016.

Final Rule: Non-Ambulatory Disabled Veal Calves

On July 18, 2016, USDA’s Food Safety and Inspection Service (FSIS) published notice in the Federal Register of a final rule amending the agency’s requirements for the disposition of non-ambulatory disabled veal calves (81 FR 46570).  According to FSIS, the amendments remove a provision in the regulations requiring that ante-mortem inspection to be conducted in pens.  FSIS stated that the “final rule makes clear that FSIS inspectors have the authority to conduct ante-mortem inspection and condemn non-ambulatory disabled veal calves the moment they arrive on the premises of the establishment.”

European Union: EU Commission Announces €500 million Support Package for Farmers

On July 18, 2016, the European Union (EU) Commission issued a press release “present[ing] a new package of measures worth €500 million from EU funds to support farmers in the face of ongoing market difficulties, particularly on the dairy market.”  According to the press release, the package contained three main elements: (1) a scheme to provide incentives to reduce milk production; (2) conditional adjustment aid that will allow Member States to receive matching funds; and (3) technical measures to provide flexibility, cash-flow relief, and safety net resources.

Agricultural Law Weekly Review—March 17, 2016

Written by M. Sean High – Staff Attorney

The following information is an update of recent, local, state, national, and international legal developments relevant to agriculture:

International Trade: Peru Agrees to Reduced Restrictions on U.S. Beef

On March 14, 2016, the United States Department of Agriculture (USDA) issued a press release announcing that Peru has agreed to reduce restrictions on the importation of U.S. beef and beef products.  According USDA, previously, Peru had only accepted the importation of U.S. beef and beef products from U.S. “establishments that participated in the USDA Agricultural Marketing Service (AMS) Export Verification (EV) programs.” Now, however, Peru will accept for importation “beef and beef products from all federally inspected U.S. establishments.” According to USDA, the announced agreement reflects a 2013 decision by the World Organization for Animal Health’s (OIE) to upgrade the U.S.’ bovine spongiform encephalopathy (BSE) risk classification from “controlled BSE risk” to “negligible BSE risk.” For more information, see previous blog post.

GMO Labeling: Senate Votes against Ending Debate on GMO Labeling Bill

On March 16, 2016, the U.S. Senate voted 48-49 against a motion to invoke cloture on Senate Agriculture Committee Chairman Pat Roberts’ proposed amendment that would create a “national voluntary bioengineered food labeling standard” (S.2609).  An attempt to end debate and advance the legislation to a vote, the motion fell short of the 60 votes required under Senate Rule 22 (“the cloture rule’).  Senate Majority Leader Mitch McConnell (R-KY), a supporter of the proposed amendment, voted against the motion, and as a result, retains the ability to bring the bill back for a vote in the event a later agreement is reached.

GMO Labeling: Washington Judge Rules GMA Knew of Plan to Conceal Funds to Influence Ballot Initiative

On March 9, 2016, the Superior Court of the State of Washington for Thurston County held that the Grocery Manufacturers Association (GMA) members knew of a plan by GMA to conceal funding efforts made to defeat the passage of Washington’s 2013 ballot Initiative 522; a proposal designed to “require the labeling on all packaged food products that contained Growth Modified Organisms (GMOs)” State of Washington v. Grocery Manufacturers Association (Case No. 13-2-02156-8).  The court held that as a matter of law, GMA’s actions violated the public finance provisions of Washington’s public disclosure law RCW 42.17A, but, in regards to assessing penalties, a question of fact still remained as to whether GMA’s violations were intentional.

Clean and Green: Agricultural and Rural Affairs Committee Votes to Amend Application of Use Values

On March 15, 2016, the Pennsylvania State Senate Agricultural and Rural Affairs committee voted unanimously to report House Bill 806 (H.B. 806) out of committee. The legislation, intended to amend the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (commonly known as Clean and Green) so as “to prohibit the application of use values that result in assessments higher than fair market value,” now moves to the full senate for first consideration. 

SCOTUS: Court Rejects Request by Deere to Stay New Hampshire Equipment Dealer Law

On March 4, 2016, the United States Supreme Court denied a request by Deere & Company, et al. (Deere) to recall and stay a lower court ruling pending the filing of a writ for certiorari (Docket No. 15A910).  As a result, Deere must abide by the Supreme Court of New Hampshire’s ruling upholding the New Hampshire Vehicle Franchise Act (known as the “dealer bill of rights”) regulating equipment dealer contracts regarding such matters as termination of dealer agreements, warranty obligations, and business transfer rights (Deere & Company v. State, 2015 WL 9467010). 

Menu Labeling: FDA Delays Menu Labeling Enforcement

On March 9, 2016, the U.S. Food and Drug Administration (FDA) issued a statement announcing that FDA would be delaying enforcement of the Menu Labeling Final Rule until “one year after it issues final, Level 1 guidance on menu labeling.” FDA is currently considering comments, and has not set a time for when it will issue final, Level 1 guidance on menu labeling.  Previously, FDA menu labeling enforcement was scheduled to begin December 1, 2016. 

EU: European Commission Announces Support for Struggling Farmers

On March 14, 2016, the European Commission issued a press release announcing a “package of exceptional measures” designed to support struggling European Union farmers in the “dairy, pigmeat, and fruit and vegetable sectors.” According to the Commission, the measures are an acknowledgement “of the current agricultural crisis” and will be in addition to the €500 million agricultural support package announced by the Commission in September 2015.  

Agricultural Law Weekly Review—March 10, 2016

Written by M. Sean High – Staff Attorney

The following information is an update of recent, local, state, national, and international legal developments relevant to agriculture:

FSMA: FDA Seeks Public Input Regarding Use of Raw Manure and Produce Safety

On March 4, 2016, the United States Food and Drug Administration (FDA) published notice in the Federal Register that the Agency was requesting public comments, scientific data, and information regarding the use of raw manure and produce safety.  According to FDA, the Agency will use the requested submissions for the development of a “risk assessment” that will be used “to determine how much consumer health is put at risk by the use of raw manure as fertilizer in growing crops covered by the Produce Safety rule, and what can be done to help prevent people from getting sick.” The submission deadline for comments, scientific data, and information regarding raw manure and produce safety is May 3, 2016.

HPAI: APHIS Releases Findings Regarding January Outbreak in Indiana

On March 4, 2016, the United States Department of Agriculture’s (USDA) Animal and Plant Health Inspection Service (AHIS) issued a report regarding the January Highly Pathogenic Avian Influenza (HPAI) outbreak among commercial turkeys in Indiana.  Entitled Epidemiologic and Other Analyses of Indiana HPAI/LPAI-Affected Poultry Flocks: March 4, 2016 Report, the report stated that while “genetic analysis determined that all H7N8 HPAI viruses detected from this event are of North American wild bird lineage…sampling and testing of wildlife near infected premises…[did not contain] evidence of existing virus.” According to the report, the outbreak may have been due to unusually warm and wet weather conditions and the failure of the turkey producers to eliminate high risk activities previously associated with HPAI outbreaks in 2015.

Raw Milk: West Virginia Legalizes Herd Share Distribution Agreements

On March 4, 2016, West Virginia Governor Earl Ray Tomblin signed into law legislation permitting shared animal ownership agreements for the purpose of consuming raw milk (S.B. 387).  According to the legislation, a responsible party may now acquire a percentage ownership in a milk producing animal and receive a share of the animal’s raw milk production.  Nevertheless, the legislation states that this percentage ownership does not allow for any further distribution of the raw milk production received and that “[t]he sale or resale of milk obtained from a herd share is strictly prohibited.” 

Crop Insurance: Pennsylvania Deadline Nears for Spring Planted Crops

Tuesday March 15, 2016, is the final day for Pennsylvania farmers to either apply for crop insurance on most insurable spring planted crops or make changes to their present crop insurance policies regarding spring planted crops.  According to the United States Department of Agriculture's Risk Management Agency, farmers that meet the March 15, 2016 deadline have the ability to obtain coverage “for cabbage, corn, forage seeding, fresh market sweet corn, fresh market tomatoes, grain sorghum, green peas, potatoes, processing beans, processing sweet corn, processing tomatoes, soybeans, spring barley, spring oats, and tobacco in Pennsylvania.” Further information regarding crop insurance is available at http://www.rma.usda.gov/.  

Conservation: USDA Announces Availability of $20 Million for Conservation Projects

On March 7, 2016, the United States Department of Agriculture issued a press release stating the availability of $20 million for conservation projects through the Department’s Conservation Innovation Grants (CIG) program.  According to the press release, CIG “is designed to focus on innovative conservation projects that promote science-based solutions to benefit both producers and the environment.” The press release stated that qualifying “[p]rojects may include on-farm pilot projects and field demonstrations, and are funded to accelerate the transfer and adoption of promising technologies to landowners in order to address critical natural resource concerns.” 

Clean and Green: Agricultural and Rural Affairs Committee Considers Amending Use Values

On March 8, 2016, the Pennsylvania State Senate Agricultural and Rural Affairs committee announced that on Tuesday March 15, 2016, it will hold a meeting to consider House Bill 806 (HB 806).  According to the House Co-Sponsorship Memoranda issued by Representative Martin Causer, the purpose of the proposed legislation is to amend the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (commonly known as Clean and Green) “to prohibit the application of use values that result in assessments higher than fair market value.” The committee meeting considering HB 806 will be held at 8:45am in the State Capitol, Room 8E-A, East Wing.

PDA Issues Correction to Clean and Green

Written by M. Sean High

On August 22, 2015, the Pennsylvania Department of Agriculture (PDA) issued a corrective amendment to the Pennsylvania Code to remedy § 137b.24 of the Preferential Assessment of Farmland and Forest Land under the Clean and Green Act.  The corrective amendment, published in the Pennsylvania Bulletin Volume 45, number34, stated that PDA had “discovered a discrepancy between the agency text of 7 Pa. Code § 137b.24 (relating to ineligible land)…and the official text as published at 31 Pa.B. 1701 (March 31, 2001)…” 

According to the official text published in 31 Pa.B.1701, the first sentence of the Pennsylvania Code under “ineligible land” should have stated: “A landowner seeking preferential assessment under the act shall include ineligible land on the application if the ineligible land is part of a larger contiguous tract of eligible land, and the use of the land which causes it to be ineligible exists at the time the application is filed.” (Emphasis added).  Instead, the first sentence of 7 Pa. Code § 137b.24 “Ineligible land” had stated: “A landowner seeking preferential assessment under the act shall include ineligible land on the application if the eligible land is part of a larger contiguous tract of eligible land, and the use of the land which causes it to be ineligible exists at the time the application is filed.” (Emphasis added).  The corrective amendment to Pennsylvania Code § 137b.24 now properly reflects the official text published in 31 Pa.B. 1701.

The corrective amendment to Pennsylvania Code § 137b.24 became effective upon the August 22, 2015 publication in the Pennsylvania Bulletin. 

The Pennsylvania Department of Agriculture Proposes to Amend PA Clean and Green Act

On August 3, 2013, the Pennsylvania Department of Agriculture proposed rulemaking under the Pennsylvania Farmland and Forest Land Assessment Act of 1974, 72 PA. STAT. ANN. §§ 5490.1-5490.13, also known as the Clean and Green Act. The Clean and Green Act (“Act”) allows owners of agricultural, agricultural reserve, or forest reserve land to apply for preferential assessment of their land to receive an assessment based upon the land’s use rather than the market value.

The proposed rulemaking adds new definitions and makes revisions to implement the recent amendments to the Act (a total of six amendments since 2004). It adds language to clarify the administration of the Act by defining several commonly used terms and providing further information for how “farmstead land” is to be enrolled and assessed. It also addresses the types of recreational activities that are acceptable on enrolled land without adverse financial consequences to the owner and corrects mistakes in the description of the roll-back tax calculation process.

For further information concerning the proposed amendments and recent acts that modify the Clean and Green Act, as well as the text of the Act, please visit the PA Bulletin website. For more information on Clean and Green generally, please see our Clean and Green Resource Area.

Written by Sarah L. Doyle - Research Assistant
The Agricultural Law Resource and Reference Center
@PSUAgLawCenter
August 8, 2013

General Assembly Votes to Amend Clean and Green Rollback Requirements

On June 27, 2011, a bill amending the manner in which oil and gas extraction affects the status of land enrolled in the Clean and Green program was presented to the Pennsylvania Governor.  For the complete article please view the July 2011 Agricultural Law Brief (see page 2).

Article Authored by Brice McCoy, Research Assistant

Commonwealth Court Affirms Use of Common Level Ratio for Clean and Green Property

On May 3, 2011, the Pennsylvania Commonwealth Court affirmed a trial court’s application of the Common Level Ratio to a Berks County property enrolled in the “Clean and Green” program as a forest reserve.  For the complete article please view the June 2011 Agricultural Law Brief (see page 2).

Article Authored by Brice McCoy, Research Assistant

Herzog v McKean County Bd. Of Assessment Appeals

On February 22, 2011, the Commonwealth Court of Pennsylvania affirmed a trial court’s order to deny plaintiffs’ appeal of the McKean County Board of Assessment’s property tax assessments for two parcels of property.  The tax assessments were preferential assessments authorized by the Clean and Green Act and plaintiffs claimed that the assessments were too high because the Commonwealth’s “use values” were improper.  The court determined that the methodology employed did not violate the Clean and Green Act.  For the complete court’s opinion please view Herzog v. McKean County Bd. Of Assessment Appeals.

Written by Jay Angle, Research Assistant