Feick v. Berks County Board of Assessment Appeals

NARICK, Senior Judge.

This case presents the question of whether the transfer of a tract of forest reserve receiving a preferential tax assessment pursuant to the Pennsylvania Farmland and Forest Land Assessment Act 1 (Act) must satisfy the Act’s ten-acre requirement irrespective of the status of the property contiguous to the tract.

The facts of the instant matter are straight forward and undisputed. In 1994, Richard A. Feick (Appellant) owned two adjoining tracts of undeveloped forestland in Berks County. The smaller tract covered 3.279 acres and the larger tract covered 53.6 acres, with both…