In Re Appeal of Martin

LEAVITT, Judge.

Eugene Martin (Landowner) appeals from an order of the Court of Common Pleas of Lancaster County (trial court) eliminating his preferential use assessment established under the Pennsylvania Farmland and Forest Land Assessment Act of 1974, 1 popularly known as the “Clean and Green Act” (Act) and imposing roll-back taxes. The Lancaster County Board of Assessment (Board) has cross-appealed, asserting that the amount of roll-back tax penalty imposed by the trial court was inadequate. 2 We sustain the Board’s appeal.

The facts of this case were established by joint stipulation of the…