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Ordinance of the County of Allegheny amending §5-210.19 of the Allegheny County Administrative Code to revise the time period for certain appeals of certified real property valuations to be filed to be used for the 2005 tax year.
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Whereas, the County of Allegheny, hereinafter “the County,” has judicially recognized authority under its home rule powers to establish practices, policies and procedures in the administration and operation of its tax assessment system; and
Whereas, acting pursuant to such legal authority, County Council enacted Ordinance No. 6 of 2003 which amended the County's Administrative Code to provide for standards and procedures governing the assessment of real property for taxation purposes within Allegheny County; and
Whereas, acting pursuant to such legal authority, County Council enacted Ordinance No. 3 of 2004 which amended the County's Administrative Code to permit certain valuation appeals for the 2005 tax year to be filed after April 30, 2004; and
Whereas, it is the desire of County Council, in cooperation with the Chief Executive, to continue to improve the administration and operation of the property tax assessment system in Allegheny County.
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Amendment of Paragraph C(3) of §5-210.19 of the Administrative Code.
Paragraph C(3) of §5-210.19 of the Administrative Code is amended to read as follows:
(3) Appeals of certified valuations. All appeals of certified valuations to be used in the 2005 tax year shall be filed with the Appeals Board on or before the 30th day of April, 2004; provided however, that an appeal of a certified valuation to be used in the 2005 tax year may be filed with the Appeals Board on or before December 31, 2004 for any property for which the legal ownership has been changed or transferred during the period from May 1, 2004 up to and including December 31, 2004.
SECTION 2. Severability. If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
SECTION 3. Repealer. Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.