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An ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending the Administrative Code of Allegheny County, Article 210, entitled “Assessment Standards and Practices,” in order to provide for periodic Countywide reassessments as required by Commonwealth law.
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Whereas, in 2000, Allegheny County became a home rule municipality, and Council adopted an Administrative Code that provided, inter alia, for annual reassessments of property within Allegheny County, consistent with Commonwealth law (specifically 302 Pa.Code §§1.1-101 to 51.24-2411); and
Whereas, also in 2000, a Countywide reassessment previously ordered by the Allegheny County Court of Common Pleas in Miller v. Board of Property Assessment, Appeals and Review of Allegheny County, 145 P.L.J. 501 (Pa.Cm.Pl. Allegheny 1997) was completed and in effect for the 2001 tax year, although multiple lawsuits challenged the validity of the 2001 assessed values; and
Whereas, in accordance with the Administrative Code’s requirement of annual reassessments, the County performed an annual reassessment for use in 2002; and
Whereas, in 2002, the County’s assessment standards and practices ordinance was amended to provide that the just-completed 2002 reassessment would serve as the base year for tax years 2003, 2004 and 2005 as well, and that a reassessment would be conducted in 2005 for use in the 2006 tax year; and
Whereas, pursuant to this language, the County’s Chief Assessment Officer completed a Countywide reassessment in 2005 via computer assisted modeling and obtained independent certification that this reassessment met the standards of the International Association of Assessing Officers (IAAO), but the 2005 assessed values were never formally certified by the County itself; and
Whereas, on March 15, 2005, Council enacted Ordinance 15-05-OR which capped increases of assessed values through the 2005 reassessment at 4%; the validity of this ordinance was successfully challenged by taxpa...
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