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Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending Article 210, §§ 210.11, 210.12, and 210.19, by providing that assessment rolls be provided to taxing bodies, either free of charge or at a premium rate, based on whether the taxing body certifies to the County that it has established a revenue neutral tax rate following the most recent County reassessment and shall establish a revenue neutral tax rate for the year for which the assessment rolls are provided.
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WHEREAS, ongoing, annual assessments are important to insure that the burden of property tax is shared equitably among property owners; and
WHEREAS, current law allows taxing bodies to receive a 5% windfall allowing taxing jurisdictions to collect increased revenues simply by virtue of a reassessment; and
WHEREAS, removal of the County's 105% only addresses County taxes, but municipal and school district taxes can be addressed by providing an incentive for those taxing bodies to establish a revenue neutral tax rate following a County reassessment;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
Article 210, § 210.11, “Certification of Countywide Reassessment,” shall be amended as follows:
C. Notice of certification.
(1) Upon certification of the assessment rolls, the Office of Property Assessments at the direction of the Chief Assessment Officer, shall provide copies of the assessment roll for the upcoming Countywide Reassessment to each taxing body within the County for their review and use in the preparation of a budget and in the levying of property taxes for the upcoming tax year.
i. Taxing bodies that established a revenue neutral tax rate following the most recent County reassessment shall provide certification of such to the Office of Property Assessments by February 1st of the calendar year preceding the implementation of a Countywide Reassessment. Such certification shall also indicate whether ...
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