The opinion of the court was delivered by: Judge Leavitt
BEFORE: HONORABLE DORIS A. SMITH-RIBNER, Judge, HONORABLE MARY HANNAH LEAVITT, Judge, HONORABLE JOSEPH F. McCLOSKEY, Senior Judge.
Richard J. Donnelly, Jr., and MaryBeth Donnelly, husband and wife, and Marci Gohn, their daughter, (collectively, Landowners) appeal an order of the Court of Common Pleas of York County (trial court) imposing roll-back taxes under the Pennsylvania Farmland and Forest Land Assessment Act of 1974,*fn1 commonly known as the "Clean and Green Act" (Act). Landowners assert that the Act's provisions relating to roll-back taxes are unconstitutionally vague. Finding no merit to this position, we affirm the imposition of roll-back taxes imposed on Landowners as a result of their decision to split two acres of land from the tract that had enjoyed a "clean and green" preferential assessment for many years.
The facts of this case are not in dispute. Richard J. Donnelly and MaryBeth Donnelly own a tract of land of 32.733 acres, identified by the York County Tax Assessment Office as Tract 31-KL-35, that had been granted a preferential assessment in accordance with the Act. On October 19, 2006, the Donnellys conveyed two acres of Tract 31-KL-35 to their daughter, Gohn, who lives in a house on the two-acre parcel. Gohn's two-acre tract is not eligible for a preferential assessment, but the remainder of the Donnellys' land continues to enjoy a preferential assessment.
On November 16, 2006, the Donnellys were notified by the York County Tax Assessment Office that the two acres split off and transferred to Gohn were not entitled to preferential tax treatment, and, therefore, seven years of rollback taxes would be imposed on the Donnellys' 32.733 acre tract of land. The amount of roll-back taxes was computed to be $4,675.41. Landowners appealed to the York County Board of Assessment Appeals, and it upheld the imposition and amount of the roll-back taxes upon the Donnellys and Gohn. The trial court upheld the Board's decision, and the present appeal followed.
On appeal, Landowners contend that the trial court erred in concluding that any roll-back taxes were owing in their circumstances. They contend there are ambiguities and contradictions in Section 6(a.1) of the Act, 72 P.S. §5490.6(a.1), rendering the statute impermissibly vague and, thus, unenforceable.
We begin with a review of Section 6(a.1) of the Act, which provides, in relevant part, as follows:
(a.1)(1) The split-off of a part of land which is subject to preferential assessment under this act shall subject the land so split off and the entire tract from which the land was split off to roll-back taxes as set forth in section 5.1.*fn2 The landowner changing the use of the land to one inconsistent with this act shall be liable for payment of roll-back taxes. The landowner of land which continues to be eligible for preferential assessment shall not be liable for any roll-back taxes triggered as a result of a change to an ineligible use by the owner of the split-off tract. Roll-back taxes under section 5.1 shall not be due if one of the following provisions applies:
(i) The tract split off does not exceed two acres annually, except that a maximum of the minimum residential lot size requirement annually may be split off if the property is situated in a local government unit which requires a minimum residential lot size of two to three acres; the tract split off is used only for agricultural use, agricultural reserve or forest reserve or for the construction of a residential dwelling to be occupied by the person to whom the land is conveyed; and the total tract or tracts so split off do not exceed the lesser of ten acres or ten percent (10%) of the entire tract subject to preferential assessment.
(2) Each tract which has been split off under paragraph (1)(i) shall be subject to roll-back taxes for such a period of time as provided in section 5.1. The landowner changing the use of the land shall be liable for payment of roll-back taxes.*fn3
72 P.S. §5490.6(a.1) (emphasis added). Landowners assert that Section 6(a.1) contains contradictions that make it impossible to impose roll-back taxes on either the Donnellys or on Gohn.
The purported contradiction lies between the first sentence of Section 6(a.1)(1), which states that both the split-off tract and entire tract are subject to roll-back taxes, and the third sentence of Section 6(a.1), which provides that in some circumstances only the owner of the split-off tract can be held responsible for the roll-back taxes. These so-called inconsistencies, Landowners contend, have rendered Section 6(a.1)(1) unconstitutionally vague. Alternatively, they argue that Gohn's two-acre split-off parcel is entitled to a preferential assessment by reason of Subsection (i) of Section 6(a.1)(1). Subsection(i) provides that roll-back taxes are not due if the split-off parcel satisfies several criteria, and Gohn's parcel satisfies all of them.
The Board responds that Landowners' claims must be denied under 6(a.1)(2) of the Act. That provision states, as plainly as possible, that the owner of a split-off parcel, even one used in a way that satisfies Subsection (i), must pay the roll-back taxes. ...