A. Maula v. Northampton County Division of Assessment and County of Northampton

DISSENTING OPINION BY

JUDGE COVEY

Because I believe that Anthony Maula’s (Maula) behavior constituted “other action of the owner,” as referenced in Section 2 of the Pennsylvania Farmland and Forest Land Assessment Act of 1974,1 commonly known as the Clean and Green Act (Act),2 I respectfully dissent.

This Court has explained:

Under [the Act], a property enrolled in the Clean and Green program may be divided by a ‘split[-]off or by a ‘separation.’ The tax consequences of each action are quite different. A split-off is a newly-created tract of less than ten acres and, regardless of whether that…