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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending the Administrative Code to provide for technical corrections to Article 207, New Board of Property Assessment Appeals and Review, and Article 209, Office of Property Assessments.
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WHEREAS, County Council passed Ordinance No. 06-03 on March 4, 2003, providing that the provisions of Article 210, Assessment Standards and Practices, was added to the Administrative Code and further providing for a triennial assessment system and processes in Countywide and Non-Countywide Reassessment tax years; and
WHEREAS, Ordinance No. 06-03 also repealed Article 205, Property Assessment Oversight Board; and
WHEREAS, such changes have created inconsistencies in Articles 207 and 209 of the Administrative Code that need to be addressed in order to provide for a consistent document that governs property assessment within the County.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. AMENDMENT OF ARTICLE 207, SECTION 207.08
Article 207, Section 207.08 is amended to read as follows:
ยง 207.08. Filing of appeals.
Appeals and exemption applications may be filed through March 31 in a Non-Countywide Reassessment tax year; provided however, that if March 31 in any succeeding year is a Saturday, Sunday or legal holiday, then appeals may be filed with the Appeals Board until the close of business on the next business day of the year in which the assessment was certified, except for the 2001 tax year in which appeals may be filed on or before June 1, 2001. Appeals and exemption applications may be filed through April 30 in a Countywide Reassessment tax year; provided however, that if April 30 in any succeeding year is a Saturday, Sunday or legal holiday, then appeals may be filed with the Appeals Board until the close of business on the next business day of the year in which the assessment was certified. So long as an appeal remains pending befor...
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