My family owns a 90 acre farm that is currently enrolled in the clean and green program. We are located in Berks county Pennsylvania, and the land is zoned for commercial/residential. Land is available to all of us, and we would like to use a portion of it for a small business. How many years prior do we need to pay the taxes on the land for? Would it be better for the land to be leased to us for $1 above the tax value of the land or would it be better to have the land placed in our names from the beginning?