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Ordinance of the County of Allegheny amending Article 210 of the Administrative Code, Assessment Standards and Practices, to establish a procedure for automatic taxpayer appeals under extraordinary circumstances for the 2006 and subsequent tax years.
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WHEREAS, Section 5-210.04 of the Administrative Code directs the Office of Property Assessments, at the direction of the Chief Assessment Officer, to employ a computer assisted mass appraisal (CAMA) system to model estimates for revaluations in each Countywide Reassessment; and
WHEREAS, the CAMA system may, under the Administrative Code, apply any of three methods of revaluation (the cost approach, the income approach, or the sales approach), each of which may result in different values for a given piece of property; and
WHEREAS, the Administrative Code permits the Chief Assessment Officer broad latitude in prescribing guidelines for factors to be considered by the CAMA system, so long as these factors are in accordance with International Association of Assessing Officers guidelines; and
WHEREAS, as has been seen in the past, the factors used in programming the CAMA system can and occasionally do result in large fluctuations in property value, and the fashion in which this occurs is not necessarily predictable;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
Article 210 of the Administrative Code is amended in part to add the following provision as §5-210.20:
§ 5-210.20. Special appeals: automatic administrative appeal procedures for 2006 and subsequent tax years.
A. Upon determination by the County's CAMA system that a residential property has increased in value by an amount exceeding the prior year's assessed value by at least 25%, the Chief Assessment Officer shall perform or cause to be performed a review of the CAMA system results for that property to ensure their accuracy, and an appeal of the revaluation of that property sh...
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