It was also established that the Chief Assessor's notice was sent to Landowners on September 7, 2000, more than one month after his office became aware of the Christman Farm deed. There was also testimony that the deed creating the newly configured Christman Farm was recorded on Jand then forwarded to the Assessment Office, probably between July 28 and August 3, 2000. He also testified that the 2.789 acres was never a separately existing tract. The Director of Real Estate for the Assessment Office of Berks County (Director) testified that the 2.789 acres annexed to the Christman Farm continued to be used for agricultural use that both the Moyer Farm and the Christman Farm exceeded ten acres and that both continued to be owned by the same property owners. Because there was no issue that the subdivision plan created a split-off with respect to the 5.362 acres on the east side of Pearl Road, the evidence focused on the 2.789 acres that was moved from the Moyer Farm to the Christman Farm.
Berks county deed searchy trial#
Landowners thereafter appealed the decision to the trial court, which heard the case in a de novo hearing on June 6, 2001.Īt the hearing, evidence was presented on the use of the three properties, changes in their boundaries and associated governmental filings. The Board affirmed the decision of the Chief Assessor by letter dated December 8, 2000. Landowners challenged the Chief Assessor's action by filing appeals for each of the three properties on September 29, 2000. The Chief Assessor notified Landowners of his decision by letter dated September 7, 2000. The logic for including the Woodland Tract, which was unaffected by the subdivision plan, was that its application for enrollment in the Clean and Green program was made in a joint filing with the Moyer Farm. Thus, he terminated the preferential use assessment for the Christman Farm, the Moyer Farm and the Woodland Tract and ordered roll-back taxes, with interest, on all three properties. The Chief Assessor of Berks County (Chief Assessor) however, determined that the Christman's Farm's annexation of 2.789 acres also constituted a split-off from the Moyer Farm for purposes of the Clean and Green Act. All parties agreed that the change in the use of the 5.362 acres from agricultural to residential constituted a split-off under the Clean and Green Act, triggering the imposition of roll-back 2 taxes on the Christman Farm. The Christman Farm deed was recorded in the Berks County Recorder of Deeds office on July 5, 2000. On June 25, 2000, Landowners conveyed the Christman Farm to themselves this conveyance did not include the subdivision of 5.362 acres on the east side of Pearl Road. The newly configured Christman Farm of 25.06 acres was now located entirely on the west side of Pearl Road. Because the local township zoning ordinance requires agricultural lots to be a minimum of 25 acres, Landowners' subdivision plan also had the Christman Farm annex 2.789 contiguous acres from the Moyer Farm. On January 14, 2000, Landowners obtained approval of a subdivision plan to establish a residential use for 5.362 acres of the Christman Farm located on the east side of Pearl Road. The third tract, known as the Christman Farm, had been enrolled in the Clean and Green program by the previous owner, and Landowners continued the enrollment by application dated May 19, 1997. Two of the tracts, known as the Moyer Farm and the Woodland Tract, were enrolled in the Clean and Green program on March 3, 1993, through a single application. Prior to June 28, 2000, Landowners had three tracts of land enrolled in the Clean and Green program. The Board's action ended the enrollment of Landowners' farmland in the tax relief program established by the Farmland and Forest Land Assessment Act of 1974, popularly known as the “Clean and Green Act.” 1 The Board cross-appeals on the trial court's calculation of the amount of roll-back taxes. Ray and Clara Moyer (Landowners) appeal from an Augorder (Order) of the Court of Common Pleas of Berks County (trial court), affirming a decision of the Berks County Board of Assessment Appeals (Board) to eliminate their preferential use assessment and to impose certain roll-back taxes on their farmland. Daniel Altland, Harrisburg, for appellants. Decided: June 28, 2002īefore PELLEGRINI, Judge, and LEAVITT, Judge, and DOYLE, Senior Judge. Berks County Board of Assessment Appeals, Appellant. BERKS COUNTY BOARD OF ASSESSMENT APPEALS.
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