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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Administrative Code of Allegheny County, Article 207, entitled "New Board of Property Appeals Assessment and Review," §5-207.07, entitled "Powers and duties," in order to require the review of appraisals submitted during the course of residential assessment appeals prior to issuing a verdict in such appeal.
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WHEREAS, the process of pursuing an appeal of the assessed value of any residential property is often undertaken by property owners themselves, and these individuals are not necessarily well versed or trained in the legal process relating to assessment appeals; and
WHEREAS, property owners pursuing appeals are often advised that an appraisal is the best possible evidence of value for a given residential property; and
WHEREAS, as a result, residential property owners offer appraisals of their properties as evidence in appeal proceedings with some degree of frequency; and
WHEREAS, it is the judgment of Council that these appraisals should be given all due consideration by the Board of Property Assessment Appeals and Review; and
WHEREAS, in order to ensure that appraisals are given appropriate consideration by the Board, it is further the judgment of Council that a mechanism should be enacted that requires the review of any appraisal submitted in the course of a residential property assessment appeal by a state certified residential property appraiser;
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Incorporation of the Preamble.
The provisions set forth in the preamble to this Ordinance are incorporated by reference in their entirety herein.
Section 2. Amendment of the Code.
The Administrative Code of Allegheny County, Article 207, entitled "New Board of Property Appeals Assessment and Review," §5-207.07, entitled "Powers and duties," is hereby amended as follows:
ARTICLE 207
New Board of Property Appeals Assessment and Review
§5-207.07. Powers and duties.
The new Appeals Board shall have the power and its duty shall be to:
A. Hear all cases of appeals from assessments and tax exemption status determination in accordance with its rules and regulations governing appeals as provided in § 5-207.06 of this Administrative Code;
B Contract, if necessary to fulfill its duties, with hearing officers to hear cases of appeals from assessments in accordance with the Assessment Appeals Standards and Practices Ordinance sections as provided in Chapter 209 of this Administrative Code, and in which case such hearing officer shall:
1. In the case of hearings related to commercial and complex multifamily properties, be state-certified general appraisers or have the equivalent professional appraisal expertise;
2. In the case of hearings related to residential properties, be state-certified general or state certified residential appraisers or be real estate industry professionals or lawyers with residential valuation expertise;
3. In the case of hearings related to residential properties where a residential appraisal is submitted, ensure that a state certified residential appraiser shall review any residential appraisal submitted to the Board of Property Assessments Appeals and Review before any decision is rendered by the Board regarding the assessment value of the residential real estate;
34. Disclose all property in which they have any ownership or business interest;
45. Recuse themselves from any decision regarding the taxable value of property in which they have any ownership or business interest; and
56. While under contract with the Board of Property Assessment Appeal and Review, be prohibited from representing appellants before the Board of Property Assessment Appeals and Review and/or other hearing officers retained by the Board of Property Assessment Appeals and Review.; and
67. For a one-year period commencing upon the termination date of their contract, be prohibited from representing appellants before the Board of Property Assessment Appeals and Review and/or other hearing officers retained by the Board of Property Assessment Appeals and Review.
C. Render decisions of appeal hearings;
D. Hear and decide all appeals of the Office of Property Assessment's determination concerning the tax exempt status of any property;
E. Provide reports of hearings for distribution to the entire Appeals Board. Reports shall include, but not be limited to, findings of fact, conclusions of law and a recommendation to the Appeals Board;
F. Ensure access to public records regarding assessments in accordance with Article X., §5, of the Charter;
G. Perform and exercise such other powers and duties as may be conferred or imposed upon it by applicable Law and the provisions of this Administrative Code;\
H. Adopt rules and regulations, within six months of formation, consistent with applicable laws; and
I. Report annually to the Chief Executive and County Council regarding the activities of the Appeals Board.
Section 3. Effective Date.
This Ordinance shall become effective immediately upon approval.
Section 4. 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 5. 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.
PRIMARY SPONSOR: COUNCIL MEMBER KRESS
COSPONSOR(S):