Deigendesch v. County of Bucks

Opinion by

Judge Williams, Jr.,

These consolidated cases require that this Court examine an act1 permitting counties to covenant with *490property owners for the preservation of unimproved land to obtain preferential tax assessment treatment (Act). Under the provisions of such a covenant, a land owner agrees, on behalf of ‘ ‘himself and his successors and assigns in right, title and interest”2 to maintain the subject tract as farm, forest, water supply, or open space land, for a specified period of years. In turn, the county agrees to consider the restriction on the use of the land in assessing…