Title
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending the Allegheny County Code of Ordinances, Division 5, Administrative Code, Article 210, entitled, “Assessment Standards and Practices”, by adding a new subsection §5-210.04A, entitled “Revision and Equalization of Base Year Market Values; Periodic Countywide Reassessments”, providing for a methodology to equalize base year values on a triennial basis and to establish a time frame for countywide reassessments.
Body
WHEREAS, Court's Council has adopted, and the Chief Executive has approved, Ordinance No. 45-05-OR which establishes a base year assessment system; and
WHEREAS, the Supreme Court of Pennsylvania has recently invalidated the County's base year assessment system; and
WHEREAS, the rationale for invalidating the base year system is the High Court's determination that it violates the Uniformity Clause of the Pennsylvania Constitution because of inevitable, significant disparities in the ratio of assessed value to fair market value and because of inevitable discrimination against owners of lower-priced properties; and
WHEREAS, the Court also invalidated the base year system because it is not coupled with a periodic reassessment requirement;
WHEREAS, County Council, by this Ordinance, is desirous of amending Ordinance No. 45-05-OR pursuant to the severability provisions set forth in Section 15 thereof so as to remedy the local defects of said Ordinance.
THE COUNCIL OF ALLEGHENY COUNTY HEREBY ENACTS AS FOLLOWS:
SECTION 1. INCORPORATION OF PREAMBLE
The provisions set forth in the Preamble of this Ordinance are incorporated by reference in their entirety herein.
SECTION 2. ADDITION OF §5-210.04A, ENTITLED “REVISION AND EQUALIZATION OF BASE YEAR MARKET VALUES; PERIODIC COUNTYWIDE REASSESSMENTS”, TO ARTICLE 210 OF THE ADMINISTRATIVE CODE.
Article 210 of the Administrative Code is amended by the addition of §5-210.04A as follows:
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