PRINTER'S NO. 1771
No. 1442 Session of 1985
INTRODUCED BY FRYER, A. C. FOSTER, JR., NAHILL, ROBBINS,
SHOWERS, RUDY, SWIFT, MERRY, DeLUCA, DUFFY AND GAMBLE,
JUNE 18, 1985
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 18, 1985
AN ACT
1 Amending the act of June 27, 1947 (P.L.1046, No.447), entitled,
2 as amended, "An act providing for equalization of assessed
3 valuations of real property throughout the Commonwealth for
4 use in determining the amount and allocation of Commonwealth
5 subsidies to school districts; providing for the establishing
6 of a common level ratio for each county; creating a State Tax
7 Equalization Board; and prescribing its powers and duties;
8 imposing duties on certain local officers, agents, boards,
9 commissions and departments; and making an appropriation,"
10 further providing for appeals.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Section 16.1 of the act of June 27, 1947
14 (P.L.1046, No.447), referred to as the State Tax Equalization
15 Board Law, is amended by adding a subsection to read:
16 Section 16.1. Establishment of a Common Level Ratio.--* * *
17 (d) When a county has effected a countywide revision of the
18 prior year's assessment used in developing the common level
19 ratio last determined by the board:
20 (1) In the case wherein a county performs a countywide
21 revision of assessments by the application of a common
1 multiplier applied to the assessed values, the county shall
2 apply such multiplier to its common level ratio to establish the
3 certified revised common level ratio for use in any appeal filed
4 for the year in which the assessments were revised.
5 (2) In the case wherein the county performs a countywide
6 revision of assessments by a revaluation of all properties and
7 the application of a uniform established predetermined ratio,
8 the county shall utilize the established predetermined ratio
9 instead of the common level ratio in any appeal filed for the
10 year in which the assessments were revised.
11 Section 2. This act shall take effect immediately.
F17L72WMB/19850H1442B1771 - 2 -