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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending portions of Article 207 to make the rules and regulations of the Board of Property Assessment Appeals and Review consistent with a base year valuation system of real property assessment.
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WHEREAS, the County has transitioned from a fair market valuation system of real property assessment to a base year valuation system of assessment, consistent with the relevant portions of the Pennsylvania Constitution, the Allegheny County Home Rule Charter, the General County Assessment Law and the Second Class County Assessment Law; and
WHEREAS, portions of Article 207 of the Administrative Code must be amended to be consistent with a base year valuation system of real property assessment; and
WHEREAS, under the fair market valuation system of real property assessment, taxing body appellants have filed assessment appeals and for recent sale only have offered as evidence of fair market value a copy of the deed, with the disposition being an increase of the assessment to the sale value; and
WHEREAS, such a practice would be inconsistent with a base year valuation system of real property assessment; and
WHEREAS, the General County Assessment Law specifically permits an appellant to argue base year before the Board of Property Assessment Appeals and Review; and
WHEREAS, County Council is of the considered opinion that the amendments provided herein would make the rules, regulations, practices and procedures of the Board of Property Assessment Appeals and Review consistent with a base year valuation system of real property assessment and with the relevant portions of the Pennsylvania Constitution, the Allegheny County Home Rule Charter, the General County Assessment Law and the Second Class County Assessment Law; and
WHEREAS, County Council is also of the considered opinion that the amendments providing herein would provide relief to those taxpayers who experien...
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