Hess v. Montgomery County Board of Assessment Appeals

Opinion by

Judge MaoPhail,

Appellants1 have brought this appeal from an order of the Court of Common Pleas of Montgomery County which rejected their constitutional challenge2 to the provisions of the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act)3 which place a ten acre minimum area requirement on the availability of preferential tax treatment for “forest reserves”.4

Appellants own property located in Upper Dublin Township which includes six acres of forest land. Appellants ¡applied for ¡a preferential property ¡tax assessment for their forest land pursuant to the provisions…