Allegheny County Council - File #: 3504-07

• File #: 3504-07
• Version: 1
• Name: An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Article 210 of Division 1, entitled "Assessment Standards and Practices," in order to establish a County policy for
• Type: Ordinance
• Status: Approved
• File created: 10/23/2007
• In control: Special Committee on Property Assessments
• Final action: 11/20/2007
• Title: An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Article 210 of Division 1, entitled "Assessment Standards and Practices," in order to establish a County policy for periodically reviewing the status of all properties qualifying for exemption from property taxation under the Institutions of Purely Public Charity Act.
• Sponsors: John DeFazio, Jim Burn, Brenda Frazier, Michael Finnerty, Bob Macey, William Robinson, Joan Cleary, Rich Fitzgerald, Susan Caldwell, Jan Rea, Matt Drozd, Vince Gastgeb, William E. Lestitian, Dave Fawcett, Chuck Martoni

Date	Ver.	Action By	Action	Result
11/27/2007	1	Chief Executive	Signed by Chief Executive
11/20/2007	1	County Council	Passed for Chief Executive Signature	Pass
11/8/2007	1	Special Committee on Property Assessments	Released from the Committee
10/23/2007	1	County Council	Referred

title
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Article 210 of Division 1, entitled "Assessment Standards and Practices," in order to establish a County policy for periodically reviewing the status of all properties qualifying for exemption from property taxation under the Institutions of Purely Public Charity Act.

Body
WHEREAS, the Institutions of Purely Public Charity Act, 10 P.S. §371 et. seq., establishes guidelines and procedures for determining whether a charitable entity is eligible for exemption from property taxation; and

WHEREAS, the Act also expressly permits taxing bodies which maintain real property assessment rolls, as Allegheny County does, to determine the percentage of a given parcel that is used for an entity's charitable purpose, as defined by the Act, and to tax the remainder of the parcel; and

WHEREAS, the Administrative Code of Allegheny County provides for an initial and subsequent determinations of tax-exempt status to be made by the Chief Assessment Officer, but does not require a review of these determinations within any established timeframe; and

WHEREAS, it is the desire of Council to establish a uniform review procedure for parcels that have been granted tax-exempt status within Allegheny County;

The Council of the County of Allegheny hereby enacts as follows:

SECTION 1.

The Allegheny County Code of Ordinances, Article 210 of Division 1, entitled "Assessment Standards and Practices," §5-210.12 is hereby amended and supplemented as follows:

§5-210.12. Determination of tax-exempt status.

A. Based upon a review of the application for the grant or removal of tax-exempt status and such other materials and information submitted by the legal or equitable owner or by the taxing body or bodies and after such consultation with legal counsel as deemed necessary and prudent, the Chief Assessment Officer shall make...