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Motion expressing the sense of Council of Allegheny County that the newly created Rules and Regulations Governing Appeals of property assessments are consistent with the application of a base year methodology and, therefore, in compliance with the requirements of Ordinance No. 52-05.
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WHEREAS, Ordinance No. 52-05 was passed by County Council on November 15, 2005, and signed by the Chief Executive on November 21, 2005; and
WHEREAS, Ordinance No. 52-05 amended §5-207.06 of the Administrative Code to require that the Rules and Regulations adopted by the Board of Property Assessment Appeals and Review establish a methodology for evaluating appeals that is consistent with the use of a base year methodology in assessing property values, makes no reference to ratio, and does not require the determination of fair market value as part of the appeal; and
WHEREAS, §5-207.06.C. of the Administrative Code establishes that any changes to the Rules and Regulations for Appeals automatically become effective 30 days from the date on which they are provided to County Council, unless Council passes a resolution forbidding the changes within that time; and
WHEREAS, the Board of Property Assessment Appeals and Review provided a copy of their revised Rules and Regulations to County Council on February 15, 2006; and
WHEREAS, these new Rules and Regulations will become effective after March 17, 2006, assuming that Council passes no resolution to the contrary before that date; and
WHEREAS, the deadline for filing an appeal is March 31, 2006;
NOW THEREFORE, IT IS MOVED, AND IT IS THE SENSE OF THE COUNCIL OF ALLEGHENY COUNTY, that the taxpayers of Allegheny County may experience uncertainty or confusion about whether to file an appeal of their assessment before the new Rules and Regulations become effective after March 17, less than two weeks before the deadline for filing such appeal. Accordingly, in order to allay any doubts that may be experienced by these taxpayers with regard to whether the new Rules and Regulations will ultimately become binding, Council hereby expresses its sense that the new Rules and Regulations comply in all respects with the requirements of Ordinance No 52-04, and that Council will not prevent them from taking effect.