title
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending the Administrative Code to provide for technical corrections to Article 207, New Board of Property Assessment Appeals and Review, and Article 209, Office of Property Assessments.
body
WHEREAS, County Council passed Ordinance No. 06-03 on March 4, 2003, providing that the provisions of Article 210, Assessment Standards and Practices, was added to the Administrative Code and further providing for a triennial assessment system and processes in Countywide and Non-Countywide Reassessment tax years; and
WHEREAS, Ordinance No. 06-03 also repealed Article 205, Property Assessment Oversight Board; and
WHEREAS, such changes have created inconsistencies in Articles 207 and 209 of the Administrative Code that need to be addressed in order to provide for a consistent document that governs property assessment within the County.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. AMENDMENT OF ARTICLE 207, SECTION 207.08
Article 207, Section 207.08 is amended to read as follows:
§ 207.08. Filing of appeals.
Appeals and exemption applications may be filed through March 31 in a Non-Countywide Reassessment tax year; provided however, that if March 31 in any succeeding year is a Saturday, Sunday or legal holiday, then appeals may be filed with the Appeals Board until the close of business on the next business day of the year in which the assessment was certified, except for the 2001 tax year in which appeals may be filed on or before June 1, 2001. Appeals and exemption applications may be filed through April 30 in a Countywide Reassessment tax year; provided however, that if April 30 in any succeeding year is a Saturday, Sunday or legal holiday, then appeals may be filed with the Appeals Board until the close of business on the next business day of the year in which the assessment was certified. So long as an appeal remains pending before the Appeals Board, the appeal will also constitute an appeal for any assessment subsequent to the filing of such appeal and prior to the determination of the appeal by the Appeals Board. If an appeal extends into successive years, the Appeals Board shall determine the market value for each tax year in question.
Section 2. AMENDMENT OF ARTICLE 209, SECTION 207.04
Article 209, Section 209.04, Subsection L is amended to read as follows:
§ 209.04. Responsibilities of the Office of Property Assessment Appraisal Administrator and Chief Assessment Officer.
The Office of Property Assessment Appraisal Administrator and Chief Assessment Officer shall:
L. Perform such other duties as may be assigned or delegated by the County Manager in consultation with the Oversight Board.
Section 3. AMENDMENT OF ARTICLE 209, SECTION 209.05
Article 209, Section 209.05 is amended to read as follows:
§ 209.05. Chief Assessment Officer; duties and responsibilities.
The Chief Assessment Officer shall be an IAAO Certified Assessment Evaluator (CAE) or hold the highest-ranking Commonwealth appraiser's license. The Chief Assessment Officer shall have had a minimum of 10 years of progressively responsible professional experience in the management of property valuation. The Chief Assessment Officer shall have a firm command of assessment and taxation practices. The Chief Assessment Officer shall be appointed by the County Manager with the unanimous consent of the Property Assessment Oversight Board. He/she shall perform the following duties and responsibilities:
A. Oversee the making of all assessments and make the final determination of the value of all subjects of taxation in accordance with law, ordinance and industry standards;
B. Ensure the revision and equalization of all such assessments and valuations;
C. Provide information as requested by the Oversight Board Chief Executive and County Council;
D. Deliver to the Oversight Board on behalf of the Office of Property Assessment a request for certification of Certify the values for properties in the County in the form and within the time period set forth in the County's Assessment Standards and Practices Ordinance (Article 210);
E. Recommend to the County Council such elements of an Assessment Standards and Practices Ordinance (Article 210) as the Chief Assessment Officer deems deemed appropriate;
F. Ensure that revisions and equalizations are done in accordance with law, ordinance and industry standards at the lowest cost per parcel;
G. Promulgate guidelines for use by County assessors in applying the cost approach, sales approach and income approach to property valuation as part of the County's computer assisted mass appraisal system;
H. Provide advice and assistance in public relations efforts;
I. Assist in establishing policies and procedures for the Office Department of Property Assessment;
J. Set assessment values for properties which have suffered catastrophic losses; and
K. Supervise and direct the activities of the assessors.; and
L. Report on administrative matters to the County Manager through the Manager of the Office of Property Assessment and perform other administrative duties as assigned by the County Manager.
SECTION 4. 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. 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.