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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending Paragraph D of Section 210.11 of Article 210 of the Administrative Code entitled “Assessment Standards and Practices” to extend the time period for the filing of appeals for the 2006 Tax Year.
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Whereas, Paragraph D of Section 210.11 of Article 210 of the Administrative Code of Allegheny County generally provides that the time period for the filing of appeals of property valuations to be used in the year in which a Countywide Reassessment is to be implemented shall be on or before May thirty-first of the prior calendar year; and
Whereas, the 2006 Tax Year is the year in which the next Countywide Reassessment is to be implemented; and
Whereas, the certification of property values to be used in the 2006 Tax Year has been delayed; and
Whereas, County's Chief Executive and County Council are of the considered opinion that an extension of the deadlines for the filing of appeals of property values to be used for Calendar Year 2006 is necessary due to the continuing delay in the certification of the 2006 Assessment Roll.
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Incorporation of the Preamble.
The provisions set forth in the preamble to this Ordinance are incorporated by reference as set forth in their entirety herein.
SECTION 2. Amendment of Paragraph D of Section 210.11 of the Administrative Code.
Paragraph D of Section 210 of the Administrative Code is amended to read as follows:
D. Appeals.
All appeals of the base values used in determining the taxable values in
the next Countywide Reassessment shall be filed with the Appeals Board
on or before the thirty-first day of May; provided however that, but if the thirty-first day of May is not a business day as defined under this Administrative Code, then appeals may be filed until the close of business on the next business day; provided however, that all a...
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