PENNSYLVANIA, February 26 - (v) (I) Provisions requiring a farmland tract to be

contiguous acreage of at least [50] 25 acres in size

unless the tract is at least ten acres in size and is

either utilized for a crop unique to the area or is

contiguous to property which has a perpetual

conservation easement in place held by a "qualified

organization" as defined in [section 170(h)(3) of the

Internal Revenue Code of 1986 (Public Law 99-514, 26

U.S.C. § 170(h)(3))] 26 U.S.C. § 170(h)(3) (relating

to charitable, etc., contributions and gifts).

(II) A county may require a farmland tract to be

contiguous acreage of at least 35 acres in size

unless the tract [is at least ten acres in size and]

is [either] utilized for a crop unique to the area,

adjacent to the preserved land or is contiguous to a

property which has a perpetual conservation easement

in place held by a "qualified conservation

organization" as defined in [section 170(h)(3) of the

Internal Revenue Code of 1986] 26 U.S.C. § 170(h)(3).

If a county implements the provisions of this

subclause, State funds used for the purchase of an

agricultural conservation easement less than 50 acres

in size may include costs incidental to the purchase

and shall not exceed 50% of the purchase price per

acre, unless it is at least ten acres in size and is

either utilized for a crop unique to the area or is

contiguous to a property which has a perpetual

conservation easement in place held by a "qualified

conservation organization" as defined in [section

170(h)(3) of the Internal Revenue Code of 1986] 26

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