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Ordinance of the County of Allegheny amending Article 210 of the Administrative Code, Assessment Standards and Practices, to reinstate special transition rules for certification and establishing appeal deadlines for the 2003, 2004 and 2005 tax years.
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WHEREAS, on May 18, 2004, County Council introduced Bill No. 1559-04, legislation that would move the County from a triennial assessment system to an annual assessment system beginning in calendar year 2006; and
WHEREAS, after months in committee, Bill No. 1559-04 was released to the full Council for consideration at its meeting on September 7, 2004; at the urging of the Administration, the bill was amended on the floor to move the date of the change to the annual assessment system back to 2009; and
WHEREAS, following the Chief Executive's report of Bill No. 1559-04 without signature, the bill became law as Ordinance No. 33-04-OR, repealing several portions of the Assessment Standards and Practices provisions within the Administrative Code; and
WHEREAS, this legislation will reinstate the transitional provisions and related appeals deadlines that applied to years 2003, 2004, and 2005; and
WHEREAS, it is the recommendation of the Chief Executive and the Property Assessment Appeals and Review Board that the special transition rules be re-established in order to prevent any confusion or delay in the assessment system;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Special Transition Rules: Certification and Appeal Deadlines-2003, 2004 and 2005 Tax Years
Article 210 of the Administrative Code is amended in part to add the following provision as §5-210.17:
§ 5-210.17. Special transition rules: certification and appeal deadlines for the 2003, 2004 and 2005 tax years.
A. Use of 2002 Countywide Reassessment in 2003 tax year. The 2002 Countywide Reassessment performed by the Office of Property Assessments, at the direction of the C...
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