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

DISSENTING OPINION BY

Judge SMITH-RIBNER

I join in Judge McGinley’s dissent but offer additional reasons for my conclusion that the majority erred in affirming the order of the Court of Common Pleas of Potter County, which reversed the County’s roll-back tax assessment imposed under the Pennsylvania Farmland and Forest Land Assessment Act of 1974(Aet), Act of December 19, 1974, P.L. 973, as amended, 72 P.S. §§ 5490.1-5490.13. The substantial alterations made by Wending Creek to a part of the land “split off’ from the parcel of land subject to preferential tax assessment removes the entire…