PENNSYLVANIA, March 4 - in smaller parcels; or

(iii) a change has occurred in the productive use of

the property or parcel by material alteration in the

nature of the use or through alteration or additions that

modify the use.

(3) A taxable person shall have the right at any stage

of the proceedings to request the dismissal of, and the

applicable court shall dismiss, an appeal taken by a taxing

district in violation of paragraph (1) or (2).

(4) If an affected taxable person appeals an assessment

of property that was granted a preferential assessment under

the act of December 19, 1974 (P.L.973, No.319), known as the

Pennsylvania Farmland and Forest Land Assessment Act of 1974,

the affected taxable person shall not be required to amend

the initial application or reapply for the same preferential

assessment based solely on the appeal.

(5) An affected taxable person shall have the right to

appeal any increased assessment that occurred as a result of

an appeal brought by a taxing district prior to the enactment

of this subsection but after the date of the most recent

applicable countywide reassessment except no affected taxable

person shall have the right to appeal an increased assessment

if the appeal that was brought by the taxing district would

have been consistent with this section. If an affected

taxable person has the right to bring an appeal under this

paragraph, the affected taxable person shall have the right

to have the assessed value of its property changed to the

assessed value in effect immediately prior to the appeal

brought by the taxing district. The affected taxable person

shall not be entitled to a refund of taxes paid for an appeal

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