Allegheny County Council - File #: 2638-06

• File #: 2638-06
• Version: 2
• Name: An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending portions of Article 207 to clarify the rules and regulations of the Board of Property Assessment Appeals and Review, to make the rules and regulations consistent with a base y
• Type: Ordinance
• Status: Approved
• File created: 6/6/2006
• In control: Special Committee on Property Assessments
• Final action: 7/5/2006
• Title: An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending portions of Article 207 to clarify the rules and regulations of the Board of Property Assessment Appeals and Review, to make the rules and regulations consistent with a base year valuation system of real property assessment and applicable state law and to provide the Board of Property Assessment Appeals and Review with the flexibility to adopt, in its sound discretion, under its authority to make rules and regulations for the hearing and disposition of appeals, special assessment appeal management orders to address any manner of issue or claim, substantive or procedural, presented for adjudication as part of an appeal or group of appeals concerning the valuation or tax exemption status of a property or properties.
• Sponsors: Rich Fitzgerald, Bob Macey

Date	Ver.	Action By	Action	Result
7/11/2006	2	Chief Executive	Signed by Chief Executive
7/5/2006	1	County Council	Amended and Passed for Chief Executive Signature	Pass
6/20/2006	1	County Council	Held
6/15/2006	1	Special Committee on Property Assessments	Released from the Committee
6/6/2006	1	County Council	Referred

TITLE
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending portions of Article 207 to clarify the rules and regulations of the Board of Property Assessment Appeals and Review, to make the rules and regulations consistent with a base year valuation system of real property assessment and applicable state law and to provide the Board of Property Assessment Appeals and Review with the flexibility to adopt, in its sound discretion, under its authority to make rules and regulations for the hearing and disposition of appeals, special assessment appeal management orders to address any manner of issue or claim, substantive or procedural, presented for adjudication as part of an appeal or group of appeals concerning the valuation or tax exemption status of a property or properties.

BODY
Whereas, the County has transitioned from a fair market valuation system of real property assessment to a base year valuation system of real property 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, the County has adopted 2002 as the base year; and

Whereas, the Court of Common Pleas of Allegheny County, Pennsylvania, in the cases James C. Clifton, et al., v. Allegheny County, No. GD 05-028638 and Pierce, et al., v. Allegheny County, Pennsylvania, et al., No. GD 05-028355, specifically validated the 2002 base year valuation system of real property assessment; and

Whereas, under the fair market valuation system of real property assessment, taxing body appellants had filed assessment appeals and for recent sales 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 is inconsistent with a base year valuation system of real property assessment; and

Whereas, desp...