Wending Creek 3656, LLC v. Potter County Board of Assessment Appeals

OPINION BY

Judge LEADBETTER.

The Potter County Board of Assessment Appeals challenges the decision of the Court of Common Pleas of Potter County (common pleas), which in effect reversed the imposition of Act 319 rollback taxes on property that had received a preferential tax assessment under the Pennsylvania Farmland and Forest Land Assessment Act of 1974.1 We affirm.

The County sought to impose rollback taxes on a large tract consisting of 2,591 acres that Headwater Timber Company had enrolled in the Clean and Green program as forest reserve. The County contends that a change in the use of 41.6…