PENNSYLVANIA, March 14 - by a relocation of the business or by taking steps and adopting

procedures that a reasonably prudent person would take and adopt

in preserving the goodwill.

(c) Leaseback agreement.--If the acquiring agency and the

owner enter into a leaseback agreement, the following shall

apply:

(1) No additional goodwill shall accrue during the

lease.

(2) The entering of a leaseback agreement shall not be a

factor in determining goodwill and any liability for goodwill

shall be established and paid at the time of acquisition of

the property by eminent domain or subsequent to notice that

the property may be taken by eminent domain.

(d) Use of State tax returns.--

(1) If the owner of a business and the acquiring agency

do not agree on the value of goodwill, the owner of a

business claiming compensation under this section shall make

available to the board of viewers or court, and the board of

viewers or court shall, upon terms and conditions as will

preserve confidentiality, make available to the acquiring

agency the State tax returns of the business for audit for

confidential use solely for the purpose of determining the

amount of compensation under this section.

(2) Nothing in this section affects any right a party

may otherwise have to discovery or to require the production

of documents, papers, books and accounts.

(e) Definitions.--As used in this section, the following

words and phrases shall have the meanings given to them in this

subsection unless the context clearly indicates otherwise:

"Goodwill." The benefits that accrue to a business as a

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