Other than as specified within this section, this section and administrative regulations promulgated under its provisions are not intended to impose any legal or other responsibility on the PACE board or in any way to affect any existing obligation of the landowner as owner of the restricted land. Accordingly:
(1) The landowner shall continue to be solely responsible for payment of all taxes and assessments levied against the restricted land.
(2) The landowner shall continue to be solely responsible for the upkeep and maintenance of the restricted land, to the extent it may be required by law. The PACE board and the Commonwealth shall have no obligation for the upkeep or maintenance of the restricted land.