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An Ordinance of the Allegheny County Council establishing a system of evaluating the property assessment system in use within the County before final establishment of the 2007 Assessment Roll.
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Whereas, any possible inconsistencies related to the methodology used by the County from one Countywide reassessment to the next should be brought to public attention, and
Whereas, taxpayers have a need to be informed of the detail of the methodology being used to assess property values, and
Whereas, Allegheny County Council believes that the residents of Allegheny County deserve a fair and accurate assessment of their property values; and
Whereas, Council has historically received numerous calls and letters from property owners relative to the methodology and processes used to assess the value of their property when a Countywide reassessment is undertaken; and
Whereas, this Council believes that an evaluation of the processes employed by the Office of Property Assessment in valuing properties would help alleviate some of the concerns of Allegheny County Property owners; and
Whereas, this Council also believes that it is vitally important to understand the strengths and shortcomings of the existing assessment system before a new Countywide reassessment is undertaken;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
Before the Assessment Roll for tax year 2007 may be finally established under §5-210.08(E)(3) of the Administrative Code of Allegheny County, the Chief Executive shall provide for the retention of a qualified expert to study and evaluate the existing assessment system, as follows:
A. The Chief Executive shall provide for the retention of a qualified expert not otherwise employed by any agency of or municipal authority or government within the County to conduct a detailed study of the existing property assessment system in Allegheny County, with such study to include, but not be limited to, the topics of:
1. The validity of all factors and variables used in the existing assessment system;
2. Any inequities that may exist in the existing system;
3. Whether the existing system meets “accepted assessment standards” and ensures “access to public records regarding assessments,” in accordance with Article X, Section 5 of the Home Rule Charter of Allegheny County;
4. Qualitative and quantitative analyses of the actual effects of the existing system on property owners within the County.
B. The qualified expert should begin his or her duties no later than February 1, 2006, and shall not be compensated in excess of fifty thousand dollars ($50,000) for his or her services.
C. The final report of the qualified expert retained by the Chief Executive under the provisions of this Ordinance shall be delivered to both the Chief Executive and County Council no later than 60 days before the final assessment roll is provided to taxing bodies under the applicable provisions of the Administrative Code of Allegheny County.
D. Should the report of the qualified expert retained by the Chief Executive under this Section not be delivered in accordance with the time requirements set forth in this Ordinance, copies of the final assessment rolls shall not be provided to taxing bodies until at least 60 days after the date on which such report is delivered.
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.