TITLE
An ordinance amending the Administrative Code of the County of Allegheny, Commonwealth of Pennsylvania, by providing for improvements in the administration and operation of the Property Tax Assessment System in Allegheny County by providing for the performance of a countywide reassessment every three years, by establishing a base year market value, for equalization between countywide reassessments in terms of a base year, by providing for revisions of the assessment rolls in the tax years between countywide reassessments, by amending the procedure for certification of property valuations, and by establishing traditional provisions for the administration and operation of the assessment system within Allegheny County for the 2002 tax year until the implementation of the next countywide reassessment in the 2006 tax year.
BODY
WHEREAS, Chapter 205 of the County’s Administrative Code provides, among other things, for the creation of the Property Assessment Oversight Board to ensure professional assessment practices in the County; and
WHEREAS, Chapter 207 of the Administrative Code provides, among other things, for the establishment of a new Board of Property Assessment Appeals and Review to hear and render decisions on appeals of initial decisions concerning the valuation of real property and the tax exempt status of real property; and
WHEREAS, Chapter 209 of the Administrative Code provides, among other things, for the establishment of a separate County Office of Property Assessments with defined duties and responsibilities, the appointment of a Chief Assessment Officer, the establishment of professional qualifications for assessors and appraisers and miscellaneous processes and procedures affecting property assessments in Allegheny County; and
WHEREAS, the Council of Allegheny County adopted Bill No. 0422 on December 11, 2001 providing for an assessment standards and practices ordinance as mandated under Section 209.10 of the County’s Adm...
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