Act 88 of 2010 (amends Clean & Green)

Under Act 88, land subject to preferential assessment under PA Clean and Green may be used for exploration for, and removal of, gas and oil. Roll-back taxes will be imposed upon only those portions of land actually devoted to these activities, excluding land devoted to subsurface transmission or gathering lines. Act 88 also allows for the development and use of Tier I alternative energy on any land use category of Clean and Green to be kept under preferential assessment as long as more than half of the energy annually generated is used on the tract of land.