Preferential Tax Assessments of Operation of a Bed and Breakfast

In Hydrusko v. County of Monroe, 699 A.2d 828 (Pa. Cmwlth. 1997), the owner constructed her residence, a one-bedroom apartment and a bed and breakfast on a portion of a 62-acre tract receiving preferential tax assessments. Section 6(b) of the Act, 72 P.S. 5490.6(b), permitted a residential use on up to two acres of the tract receiving the assessment. Rejecting the argument that the tract was not subject to roll-back taxes because the primary use of the parcel was for permitted purposes, the Court held that the construction and operation of a bed and breakfast could not be characterized as an agricultural, agricultural reserve or forest reserve use and that the entire tract therefore was subject to roll-back taxes.