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An ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending Article 210 of the Administrative Code of Allegheny County, entitled “Assessment Standards and Practices,” §5-210.06, entitled “Revisions of assessment roll,” in order to establish a mechanism for implementation of court ordered revisions to factors used to render assessments uniform in years in which no Countywide reassessment takes place.
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Whereas, the Administrative Code of Allegheny County, §5-210.06.A. specifically and unambiguously establishes that “[t]he Office of Property Assessments, under the supervision of the Chief Assessment Officer, shall, in the tax years for which there is no Countywide revaluation or reassessment, revise the assessment rolls of the appropriate taxing bodies according to right and equity by correcting errors and by adding thereto any property, improvements or objects of taxation that may have come into being since the last Countywide revaluation or reassessment.” (emphasis added); and
Whereas, in addition, §5-210.B clearly and unambiguously establishes that “[t]he Office of Property Assessments, under the supervision of the Chief Assessment Officer, shall also revise assessments and valuations in the tax years for which there is no Countywide revaluation or reassessment by increasing or decreasing the same where the value of the property or objects of taxation assessed or valued has changed by reason of any change of conditions thereon or adjacent thereto or in the vicinity thereof…or where, for any other reason whatsoever, the value of the property has changed and it seems to the Chief Assessment Officer necessary and equitable to make a change in the valuation thereof.” (emphasis added); and
Whereas, as defined in §5-210.01 of the Administrative Code, the “Common Level Ratio” is a statistical term, consisting of “[t]he ratio of assessed value to current market value used generally in the County, as last determined by the State Tax Equal...
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