Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5491.4. Other preferential assessments of land covered by agricultural conservation easement

The provisions of this act shall not be applied to determine assessed value of land which is subject to either a perpetual agricultural conservation easement or an agricultural conservation easement for less than perpetuity if the result would be a higher assessment than would be obtained by applying other authorized methods of assessment.  Land which qualifies to be assessed pursuant to this act shall not be prohibited from qualifying for preferential assessment pursuant to any other law and shall be assessed at the lowest preferential assessment for which it qualifies.