Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8706-E. Project maintenance and life expectancy

(a) Best management practice.--An agricultural operation shall maintain a best management practice for the life of the practice as established by the commission. A riparian forest buffer shall be maintained for a minimum of 15 years.

(b) Failure.--If the commission determines that a best management practice is not maintained for the period required under subsection (a), the owner of the property upon which the project exists shall return to the department the amount of the tax credit originally granted. Any amount paid to the department under this subsection shall be deposited in the General Fund.

(c) Exception.--If the recipient of a tax credit provides prior written notification to the commission that the recipient will be unable to maintain a best management practice due to sale of the property, cessation of an agricultural operation or other factors, the commission may direct the department to prorate the amount of the tax credit that shall be returned based on the remaining lifespan of the best management practice in question.