In the case of a plan for which the subject property is enrolled
in the Clean and Green Preferential Assessment Program, the inclusion
of the following plan note:
"NOTICE: According to county records, the subject property 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 property owner'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
land occurs; (b) if a change in use occurs, or if a conveyance, transfer,
separation, split-off or subdivision of the subject land occurs, the
property owner 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 property owner fails to notify
the County Assessor within the thirty-day period, prior to the land
conveyance, the property owner may be subject to a $100 civil penalty;
(e) if the property owner fails to pay the roll-back tax, a municipal
lien could be placed on the property under existing delinquent tax
law."