Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 1242. Change of land use;  notice;  lien;  penalty

When the use of the land is changed from agriculture or from land being held for cemetery use, except when it is changed to cemetery use the owner shall, within 60 days, notify in writing the municipality or authority of the change.  Notwithstanding the provisions of the act of May 16, 1923 (P.L. 207, No. 153),  1 referred to as the Municipal Claim and Tax Lien Law at that time or at any subsequent time, the municipality or authority may place a lien against the property in an amount equal to the amount that would have been due had it not been for the provisions of this act.  If the owner fails to notify the municipality or authority as herein provided the municipality or authority may charge as a penalty 10% of the assessment that would have been made had it not been for the provisions of this act plus interest at the rate of 8% from the date of the change.