TITLE
Ordinance of the County of Allegheny amending §5-210.19 of the Allegheny County Administrative Code to revise the time period for tax payers to file an appeal of certified real property valuations to be used for the 2005 tax year
BODY
Whereas, the County of Allegheny, hereinafter “the County,” has judicially recognized authority under its home rule powers to establish practices, policies and procedures in the administration and operation of its tax assessment system; and
Whereas, acting pursuant to such legal authority, County Council enacted Ordinance No. 6 of 2003 which amended the County's Administrative Code to provide for standards and procedures governing the assessment of real property for taxation purposes within Allegheny County; and
Whereas, 2004 is a transition year during which the Office of Property Assessments will certify the assessment rolls in the County for both the 2004 and 2005 tax years; and
Whereas, the orderly consideration of valuation appeals for the 2004 and 2005 tax years and the need for sufficient time to prepare for a new Countywide assessment for the 2006 tax year make it necessary to modify the special transition rules set forth in §5-210.19 of the Administrative Code to change the time period for the filing of appeals of certified property valuations for the 2005 tax year; and
Whereas, it is the desire of County Council, in cooperation with the Chief Executive, to continue to improve the administration and operation of the property tax assessment system in Allegheny County.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Amendment of Paragraph B of §5-210.19 of the Administrative Code.
Paragraph B of §5-210.19 of the Allegheny County Administrative Code is amended to read as follows:
2003 and 2004 tax years: certification; notice; appeals.
Certification. On or before the second day of January in the 2003 and 2004 tax years, respectively, the Chief Assessment Officer...
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