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Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending County Ordinance No. 32066, as previously amended by County Ordinance No. 33-00 and by County Ordinance No. 14-01, to expand the previously established program of County Property Tax Relief for Longtime Senior Citizen Owner/Occupants who meet certain income eligibility requirements by providing for an exemption from increased County taxes attributable to an increase in assessment of a primary personal residence over the assessment established in a base tax year.
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WHEREAS, the Board of Commissioners of Allegheny County, acting pursuant to legal authority granted by the Pennsylvania General Assembly under Act 77 of 1993, codified as the Allegheny Regional Asset District Law, Pa. Stat. Ann. Tit. 16 ยง6101-B et seq (2001), adopted County Ordinance No. 32066 on March 31, 1994; and
WHEREAS, the Board of Commissioners of Allegheny County adopted and incorporated as part of Ordinance No. 32066, a program of tax relief for longtime senior citizen owner/occupants of a primary personal residence within the County to fulfill the mandates of Section 6171-B(4) of Act 77 of 1993; and
WHEREAS, on November 8, 2000, the Allegheny County Council adopted Ordinance No. 33-00 to amend the previously established program of tax relief for longtime senior citizen owner/occupants of a primary personal residence within the County by providing for a twenty-five percent (25%) discount on the gross or face amount of County real property taxes then due and owing on an eligible taxpayer's primary personal residence; and
WHEREAS, on February 6, 2001, Allegheny County Council adopted Ordinance No. 14-01 in order to broaden the qualifications for participation in the program of tax relief for longtime senior citizen owner/occupants of a primary personal residence as required by amendments to Act 77 enacted by the Pennsylvania General Assembly; and
WHEREAS, Allegheny County Council concurs ...
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