In the case of a plan for which the subject tract is enrolled
in the Clean and Green preferential assessment program, the inclusion
of the following plan note:
NOTICE: According to County records, the subject tract may be
subject to the Pennsylvania Farmland and Forest Land Assessment Act
of 1974, (a.k.a. the Clean and Green Act), Act 319 of 1974, P.L. 973;
72 P.S. § 5490.1, as amended, and as further amended by
Act 156 of 1998, as amended. These acts provide for preferential property
tax assessment and treatment. It is the landowner's responsibility
to be aware of the laws, rules and regulations applicable to his or
her property, including the provision that: (a) preferential property
tax assessment and treatment will remain in effect continuously until
the landowner changes the agricultural use from the approved category,
or if a transfer, split-off or separation of the subject tract occurs;
(b) if a change in use occurs, or if a conveyance, transfer, separation,
split-off or subdivision of the subject tract occurs, the landowner
will be responsible for notifying the County Assessor within 30 days;
(c) the payment of roll-back tax, plus interest, for the period of
enrollment, or a period not to exceed seven years, whichever is less,
may be required; (d) if the landowner fails to notify the County Assessor
within the thirty-day period, prior to the land conveyance, the landowner
may be subject to a $100 civil penalty; (e) if the landowner fails
to pay the roll-back tax, a municipal lien could be placed on the
property under existing delinquent tax law.