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Ordinance amending Article II, Section 207.06 of the Administrative Code of the County of Allegheny, Commonwealth of Pennsylvania, to provide that the rules and regulations adopted by the Board of Property Assessment, Appeals and Review include a rule providing for an explanation to be included in the disposition notice when there is a change in assessment following an appeal hearing.
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Whereas, the purpose of the Board of Property Assessment, Appeals and Review is to provide a timely, affordable and effective forum for resolving questions of real estate assessed value; and
Whereas, property owners and taxing jurisdictions which appeal property assessments receive changes following review by the Board of Property Assessment, Appeals and Review with no explanation of the rationale used in that decision; and
Whereas, such information or explanation is provided internally by the hearing officer who makes the recommendation to the Board of Property Assessment, Appeals and Review; and
Whereas, such information should be readily provided to the parties along with the disposition notice sent by the Board of Property Assessment, Appeals and Review.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Article II, Section 207.06 of the Administrative Code is amended to read as follows:
Section 207.06 Rules and Regulations for Appeals
The Appeals Board shall adopt rules and regulations for hearing and disposition of the following appeals:
A. Assessment appeals of the County certified valuation of real property;
B. Appeals regarding the tax-exempt status of real property based upon applicable laws;
C. Appeals of catastrophic loss values set by the Office of Property Assessment, through the Chief Assessment Officer;
D. Appeals of preferential assessments made by the Office of Property Assessment, through the Chief Assessment Officer pursuant to the Pennsylvania Farmland and Forest Land Assessment Act...
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