title
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending Article 210 of the Administrative Code, “Assessment Standards and Practices,” to provide for an annual Countywide Reassessment.
body
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. AMENDMENT OF ARTICLE 210, § 210.01.
Article 210, § 210.01 of the Administrative Code shall be amended as follows:
§ 210.01 Definitions.
The definition for “BASE YEAR” shall be deleted in its entirety.
SECTION 2. AMENDMENT OF ARTICLE 210, § 210.04.
Article 210, § 210.04 of the Administrative Code shall be amended as follows:
§ 210.04 Performance of Countywide Reassessment; base year established.
A. The Office of Property Assessments, at the direction of the Chief Assessment Officer, shall perform a valuation of all objects of taxation in the County, increasing or decreasing the same as in its judgment may seem proper, every three years beginning with the 2003 2009 tax year. The Office of Property Assessments, at the direction of the Chief Assessment Officer, shall perform this Countywide Reassessment by applying the three methods of valuation (cost approach, income approach, or sales approach) through a computer assisted mass appraisal system (CAMA) operated in accordance with standards prescribed in § 210.05.
B. For purposes of determining actual value under § 210.02, the valuation of objects of taxation as of the year of any Countywide Reassessment shall serve as the base year market value. Revisions of the assessment rolls made in the tax years between Countywide Reassessments shall be equalized in terms of such base year value.
SECTION 3. AMENDMENT OF ARTICLE 210, § 210.06.
Article 210, § 210.06 of the Administrative Code shall be deleted in its entirety.
SECTION 4. AMENDMENT OF ARTICLE 210, § 210.07-210.11.
Article 210, § 210.07-§ 210.11 of the Administrative Code shall be renumbered accordingly.
SECTION 5. AMEN...
Click here for full text