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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and reforming Article 210 of the Administrative Code entitled “Assessment Standards and Practices” to eliminate unnecessary and superfluous clauses that may otherwise impede the orderly administration of a “Base Year” system of property assessment.
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Whereas, County Council amended Article 210 of the Administrative Code on October 18, 2005, to provide for a “Base Year” system of property assessment in Allegheny County, which amendment the Chief Executive signed into law on October 21, 2005 (the “Amendment”); and
Whereas, it has been recognized that several provisions of the Amendment contain unnecessary and superfluous clauses that may otherwise impede the orderly administration of a “Base Year” system of property assessment; and
Whereas, the Chief Executive and County Council are of the considered opinion that the following changes to the Assessment Ordinance are appropriate and necessary to ensure that the County's “Base Year” system of property assessment is orderly administered.
The Council of Allegheny County hereby enacts as follows:
SECTION 1. Incorporation of the Preamble
The provisions set forth in the Preamble to this Ordinance are incorporated by reference in their entirety herein as findings of fact made by County Council.
SECTION 2. Amendment of §5-210.01 of Article 210 of the Administrative Code
The following term in Section 210.01 are amended to read as follows:
COUNTYWIDE REVALUATION OR REASSESSMENT - The setting of the actual value of every object of taxation within the County by the Office of Property Assessment by using all reasonable and appropriate methods of valuation, including but not limited to, the cost approach, the income approach or the sales approach, using a computer assisted mass appraisal system (CAMA), and implemented in accordance with the standards set forth in the Artic...
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