PRIOR PRINTER'S NO. 578 PRINTER'S NO. 1291
No. 521 Session of 1991
INTRODUCED BY NICKOL, LLOYD, FOSTER AND GAMBLE, MARCH 11, 1991
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
APRIL 15, 1991
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," PROHIBITING SPOT REASSESSMENT; PROVIDING FOR CHANGES <--
17 IN VALUATION IN CERTAIN CASES; AND further providing for
18 appeals by persons who have suffered catastrophic losses to
19 their property.
20 The General Assembly of the Commonwealth of Pennsylvania
21 hereby enacts as follows:
22 Section 1. Section 8.3 of the act of June 26, 1931 <--
23 (P.L.1379, No.348), referred to as the Third Class County
24 Assessment Board Law, added October 11, 1984 (P.L.893, No.174),
25 is amended to read:
26 SECTION 1. SECTION 1.1 OF THE ACT OF JUNE 26, 1931 <--
1 (P.L.1379, NO.348), REFERRED TO AS THE THIRD CLASS COUNTY
2 ASSESSMENT BOARD LAW, IS AMENDED BY ADDING A DEFINITION TO READ:
3 SECTION 1.1. THE FOLLOWING WORDS AND PHRASES WHEN USED IN
4 THIS ACT SHALL HAVE, UNLESS THE CONTEXT CLEARLY INDICATES
5 OTHERWISE, THE MEANINGS GIVEN TO THEM IN THIS SECTION:
6 * * *
7 "SPOT REASSESSMENT." THE REASSESSMENT OF A PROPERTY OR
8 PROPERTIES THAT IS NOT CONDUCTED AS PART OF A COUNTYWIDE REVISED
9 REASSESSMENT AND WHICH CREATES, SUSTAINS OR INCREASES
10 DISPROPORTIONALITY AMONG PROPERTIES' ASSESSED VALUES.
11 SECTION 2. THE ACT IS AMENDED BY ADDING SECTIONS TO READ:
12 SECTION 6.1. THE SUBORDINATE ASSESSORS MAY CHANGE THE
13 ASSESSED VALUATION ON REAL PROPERTY WHEN A PARCEL OF LAND IS
14 DIVIDED AND CONVEYED AWAY IN SMALLER PARCELS, OR WHEN
15 IMPROVEMENTS ARE MADE TO REAL PROPERTY OR EXISTING IMPROVEMENTS
16 ARE REMOVED FROM REAL PROPERTY OR ARE DESTROYED. THE PAINTING OF
17 A BUILDING OR THE NORMAL REGULAR REPAIRS TO A BUILDING
18 AGGREGATING ONE THOUSAND DOLLARS ($1,000) OR LESS IN VALUE
19 ANNUALLY SHALL NOT BE DEEMED CAUSE FOR A CHANGE IN VALUATION.
20 SECTION 7.1. THE BOARD SHALL NOT ENGAGE IN THE PRACTICE OF
21 SPOT REASSESSMENT. IN THE EVENT THAT THE BOARD DOES ENGAGE IN
22 THE PRACTICE OF SPOT REASSESSMENT, THE PROPERTY OWNER MAY APPEAL
23 THE ASSESSMENT TO THE BOARD OR TO THE COURT AS SET FORTH IN THIS
24 ACT. UPON A FINDING BY THE BOARD OR AN ADJUDICATION BY THE COURT
25 THAT THE PROPERTY OWNER HAS BEEN SUBJECTED TO A SPOT
26 REASSESSMENT, THE PROPERTY OWNER SHALL BE ENTITLED TO A REFUND
27 OF ANY TAXES PAID PURSUANT TO A SPOT REASSESSMENT AND INTEREST
28 THEREON AT THE SAME RATE AND IN THE SAME MANNER AS THE
29 COMMONWEALTH IS REQUIRED TO PAY INTEREST PURSUANT TO SECTION
30 806.1 OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), KNOWN AS
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1 "THE FISCAL CODE."
2 SECTION 3. SECTION 8 OF THE ACT, AMENDED DECEMBER 13, 1982
3 (P.L.1165, NO.269) AND OCTOBER 9, 1986 (P.L.1418, NO.132), IS
4 AMENDED TO READ:
5 SECTION 8. (A) THE ASSESSMENT ROLL SHALL BE OPEN TO PUBLIC
6 INSPECTION AT THE OFFICE OF THE BOARD AT THE COUNTY SEAT DURING
7 ORDINARY BUSINESS HOURS OF EACH BUSINESS DAY FROM THE TIME OF
8 COMPLETION TO AND INCLUDING THE LAST DAY OF OCTOBER. WITHIN
9 FIFTEEN DAYS OF COMPLETION OF THE ASSESSMENT ROLL, THE BOARD
10 SHALL GIVE NOTICE BY PUBLICATION ONCE IN ONE OR MORE NEWSPAPERS
11 PUBLISHED IN THE COUNTY THAT SUCH ASSESSMENT ROLL HAS BEEN
12 COMPLETED AND THE PLACE AND TIMES WHEN SUCH ROLL WILL BE OPEN
13 FOR INSPECTION, AND SHALL, IN THE SAME NOTICE, STATE THAT ANY
14 PERSON DESIRING TO APPEAL FROM ANY ASSESSMENT SHALL FILE WITH
15 THE BOARD, ON OR BEFORE THE FIRST DAY OF SEPTEMBER, AN APPEAL,
16 IN WRITING, DESIGNATING THE ASSESSMENT APPEALED FROM.
17 (B) THE BOARD SHALL CAUSE TO BE MAILED TO EACH OWNER OF
18 PROPERTY OR PERSON ASSESSED AND TAXING DISTRICT HAVING ANY
19 INTEREST THEREIN, THE VALUE OF WHOSE PROPERTY OR PERSONAL
20 ASSESSMENT HAS NOT THERETOFORE BEEN SEPARATELY FIXED OR THE
21 VALUE OF WHOSE PROPERTY OR PERSONAL ASSESSMENT HAS BEEN CHANGED
22 FROM THAT FINALLY FIXED IN THE PRECEDING ASSESSMENT ROLL OR WHEN
23 THE ESTABLISHED PREDETERMINED RATIO HAS BEEN CHANGED WITHIN THE
24 COUNTY, AT HIS LAST KNOWN ADDRESS, A NOTICE OF SUCH CHANGE AND
25 THE AMOUNT OF THE OLD ASSESSMENT, VALUATION AND RATIO, IF THE
26 PROPERTY OR PERSONAL ASSESSMENT WAS PREVIOUSLY SEPARATELY
27 ASSESSED, AND THE AMOUNT OF THE NEW ASSESSMENT, VALUATION AND
28 RATIO. SUCH NOTICE SHALL BE MAILED WITHIN FIVE DAYS FROM THE
29 DATE THE BOARD MADE SUCH CHANGE OR ADDED SAID PROPERTY TO THE
30 ROLL AND SHALL STATE THAT ANY PERSON AGGRIEVED BY ANY ASSESSMENT
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1 AND THE SAID TAXING DISTRICTS MAY APPEAL TO THE BOARD FOR TRIAL
2 BY FILING WITH THE BOARD, WITHIN FORTY DAYS OF THE DATE OF SUCH
3 NOTICE, AN APPEAL, IN WRITING, DESIGNATING THE ASSESSMENT OR
4 ASSESSMENTS BY WHICH SUCH PERSON IS AGGRIEVED AND THE ADDRESS TO
5 WHICH NOTICE OF THE TIME AND PLACE FOR A HEARING OF THE APPEAL
6 SHALL BE MAILED.
7 (C) ANY PERSON AGGRIEVED BY ANY ASSESSMENT, WHETHER OR NOT
8 THE VALUE THEREOF SHALL HAVE BEEN CHANGED SINCE THE PRECEDING
9 ANNUAL ASSESSMENT, OR ANY TAXING DISTRICT HAVING AN INTEREST
10 THEREIN, MAY APPEAL TO THE BOARD FOR RELIEF. ANY PERSON OR SUCH
11 TAXING DISTRICT DESIRING TO MAKE AN APPEAL SHALL, ON OR BEFORE
12 THE FIRST DAY OF SEPTEMBER, FILE WITH THE BOARD AN APPEAL, IN
13 WRITING, SETTING FORTH:
14 (1) THE ASSESSMENT OR ASSESSMENTS BY WHICH SUCH PERSON FEELS
15 AGGRIEVED;
16 (2) THE ADDRESS TO WHICH THE BOARD SHALL MAIL NOTICE OF THE
17 TIME AND PLACE OF HEARING.
18 FOR THE PURPOSE OF ASSESSMENT APPEALS UNDER THIS ACT, THE TERM
19 "PERSON" SHALL INCLUDE, IN ADDITION TO THAT PROVIDED BY LAW, A
20 GROUP OF TWO OR MORE PERSONS ACTING ON BEHALF OF A CLASS OF
21 PERSONS SIMILARLY SITUATED WITH REGARD TO THE ASSESSMENT.
22 (D) THE BOARD SHALL MEET FOR THE HEARING OF APPEALS AND
23 SHALL CONTINUE TO MEET FOR SUCH PURPOSE FROM TIME TO TIME UNTIL
24 ALL APPEALS HAVE BEEN HEARD AND ACTED UPON. THE BOARD SHALL HAVE
25 THE POWER TO COMPEL THE ATTENDANCE OF WITNESSES AND THE
26 FURNISHING OF DOCUMENTS. ALL APPEALS OTHER THAN APPEALS BROUGHT
27 UNDER SUBSECTION (B) OF THIS SECTION SHALL BE HEARD AND ACTED
28 UPON NOT LATER THAN THE LAST DAY OF OCTOBER. WHEN AN APPEAL HAS
29 BEEN FILED, THE BOARD SHALL NOTIFY EACH PERSON AND EACH TAXING
30 DISTRICT HAVING AN INTEREST THEREIN OF THE TIME AND PLACE OF
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1 HEARING ON SAID APPEAL BY DEPOSITING SUCH NOTICE IN THE MAIL
2 ADDRESSED TO SUCH PERSON AT THE ADDRESS DESIGNATED IN THE APPEAL
3 NOT LATER THAN THE TWENTIETH DAY PRECEDING THE DAY DESIGNATED IN
4 THE NOTICE FOR SUCH APPEARANCE. ANY PERSON OR SUCH TAXING
5 DISTRICT WHO SHALL FAIL TO APPEAR FOR HEARING AT THE TIME FIXED
6 SHALL BE PRESUMED TO HAVE ABANDONED HIS APPEAL.
7 (D.1) IN ANY APPEAL OF AN ASSESSMENT THE BOARD SHALL MAKE
8 THE FOLLOWING DETERMINATIONS:
9 (1) THE MARKET VALUE AS OF THE DATE SUCH APPEAL WAS FILED
10 BEFORE THE BOARD.
11 (2) THE COMMON LEVEL RATIO PUBLISHED BY THE STATE TAX
12 EQUALIZATION BOARD ON OR BEFORE JULY 1 OF THE YEAR PRIOR TO THE
13 TAX YEAR ON APPEAL BEFORE THE BOARD.
14 (D.2) THE BOARD, AFTER DETERMINING THE MARKET VALUE OF THE
15 PROPERTY, SHALL THEN APPLY THE ESTABLISHED PREDETERMINED RATIO
16 TO SUCH VALUE UNLESS THE COMMON LEVEL RATIO PUBLISHED BY THE
17 STATE TAX EQUALIZATION BOARD ON OR BEFORE JULY 1 OF THE YEAR
18 PRIOR TO THE TAX YEAR ON APPEAL BEFORE THE BOARD VARIES BY MORE
19 THAN FIFTEEN PERCENT FROM THE ESTABLISHED PREDETERMINED RATIO,
20 IN WHICH CASE THE BOARD SHALL APPLY THAT SAME COMMON LEVEL RATIO
21 TO THE MARKET VALUE OF THE PROPERTY.
22 (D.3) WHEN A COUNTY HAS EFFECTED A COUNTYWIDE REVISION OF
23 THE ASSESSMENT WHICH WAS USED TO DEVELOP THE COMMON LEVEL RATIO
24 LAST DETERMINED BY THE STATE TAX EQUALIZATION BOARD, THE
25 FOLLOWING SHALL APPLY:
26 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
27 CHANGE IN PREDETERMINED RATIO, THE BOARD SHALL APPLY THE
28 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND
29 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON
30 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
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1 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
2 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
3 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
4 ESTABLISHED PREDETERMINED RATIO, THE BOARD SHALL UTILIZE THE
5 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
6 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
7 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
8 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
9 RESULTING FROM THE REVISION OF ASSESSMENTS.
10 [(D.3)] (D.4) NOTHING HEREIN SHALL PREVENT ANY APPELLANT
11 FROM APPEALING ANY BASE YEAR VALUATION WITHOUT REFERENCE TO
12 RATIO.
13 [(D.4)] (D.5) WHEN THE BOARD HAS COMPLETED THE HEARING OF
14 APPEALS AND HAS IN EACH CASE ENTERED ITS ORDER IT SHALL MAKE
15 SUCH CHANGES IN THE ASSESSMENT ROLL AS WILL MAKE IT CONFORM TO
16 SUCH ORDERS.
17 (E) THE BOARD SHALL PREPARE THREE COPIES OF THE ASSESSMENT
18 ROLL AND DELIVER THEM ON OR BEFORE THE FIFTEENTH DAY OF NOVEMBER
19 WITH ITS CERTIFICATE THAT THEY ARE A TRUE COPY OF THE ORIGINAL
20 ASSESSMENT ROLL TO THE FOLLOWING:
21 (1) ONE COPY TO THE CHIEF CLERK OF THE COUNTY COMMISSIONERS;
22 (2) ONE COPY OF SUCH PORTION OF THE ROLL AS CONTAINS THE
23 ASSESSMENT OF PERSONS OR PROPERTY WITHIN EACH SCHOOL DISTRICT TO
24 THE SECRETARY OF THE BOARD OF SCHOOL DIRECTORS OF THE RESPECTIVE
25 SCHOOL DISTRICT; AND
26 (3) ONE COPY OF SUCH PORTION OF THE ROLL AS CONTAINS THE
27 ASSESSMENT OF PERSONS OR PROPERTY WITHIN EACH CITY ACCEPTING THE
28 PROVISIONS OF THIS ACT, BOROUGH, TOWN OR TOWNSHIP, TO THE
29 RESPECTIVE CITY CLERK, BOROUGH SECRETARY, TOWN CLERK OR
30 SECRETARY, OR TOWNSHIP SECRETARY. ALL COPIES OF SUCH ROLL SO
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1 FURNISHED SHALL FOR ALL PURPOSES BE CONSIDERED AS ORIGINALS. THE
2 ORIGINAL ASSESSMENT ROLL AND THE TRUE COPIES MAY BE CORRECTED,
3 AMENDED OR CHANGED AFTER THE FIFTEENTH DAY OF NOVEMBER AS
4 CIRCUMSTANCES MAY REQUIRE. THE SAID COPIES, IN ADDITION TO THE
5 INFORMATION REQUIRED TO BE SHOWN ON THE ORIGINAL ASSESSMENT
6 ROLL, SHALL PROVIDE SPACE TO THE RIGHT OF EACH ASSESSMENT FOR
7 THE ENTRY OF ALL TAXES WHICH MAY BE LEVIED THEREON BY THE
8 RESPECTIVE POLITICAL SUBDIVISIONS. THE ORIGINAL ASSESSMENT ROLL
9 AS CORRECTED SHALL BE PRESERVED IN THE OFFICE OF THE CHIEF
10 ASSESSOR OR OF THE BOARD AND SHALL BE OPEN TO PUBLIC INSPECTION,
11 SUBJECT TO SUCH REGULATIONS AS THE BOARD MAY PRESCRIBE FOR THE
12 PRESERVATION AND SAFEKEEPING OF SUCH ROLL.
13 (F) ON OR BEFORE THE FIFTEENTH DAY OF NOVEMBER, THE BOARD
14 SHALL CERTIFY TO THE CLERK OR SECRETARY OF EACH POLITICAL
15 SUBDIVISION COMING WITHIN THE SCOPE OF THIS ACT WITHIN THE
16 COUNTY, THE ASSESSED VALUE OF REAL PROPERTY, THE VALUE OF
17 OCCUPATIONS, AND THE NUMBER OF PERSONS SUBJECT TO PERSONAL TAXES
18 APPEARING IN THE ASSESSMENT ROLL AND TAXABLE BY THE RESPECTIVE
19 POLITICAL SUBDIVISIONS.
20 (G) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION,
21 WHEN ANY COUNTY PROPOSES TO INSTITUTE A COUNTYWIDE REVISION OF
22 ASSESSMENTS UPON REAL PROPERTY, THE FOLLOWING NOTICE
23 REQUIREMENTS AND APPEAL PROCESS SHALL BE FOLLOWED:
24 (1) ALL PROPERTY OWNERS SHALL BE NOTIFIED BY MAIL AT THEIR
25 LAST KNOWN ADDRESS OF THE VALUE OF THE NEW ASSESSMENT AND THE
26 VALUE OF THEIR OLD ASSESSMENT.
27 (2) ALL PROPERTY OWNERS SHALL HAVE THE RIGHT TO APPEAL ANY
28 NEW ASSESSMENT VALUE WITHIN THIRTY DAYS OF RECEIPT OF NOTICE AND
29 EACH NOTICE SHALL SO STATE.
30 (3) THE BOARD SHALL MAIL ALL NOTICES ON OR BEFORE THE FIRST
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1 DAY OF JULY. THE BOARD AT ITS DISCRETION MAY COMMENCE WITH THE
2 HEARING OF APPEALS THIRTY DAYS FOLLOWING THE MAILING OF THE
3 INITIAL NOTICES OF REASSESSMENT.
4 (4) THE BOARD SHALL NOTIFY EACH PERSON AND EACH TAXING
5 DISTRICT HAVING AN INTEREST THEREIN, WHO HAS FILED AN APPEAL, OF
6 THE TIME AND PLACE OF HEARING ON SAID APPEAL BY DEPOSITING SUCH
7 NOTICE IN THE MAIL ADDRESSED TO SUCH PERSON AT THE ADDRESS
8 DESIGNATED IN THE APPEAL NOT LATER THAN THE TWENTIETH DAY
9 PRECEDING THE DAY DESIGNATED IN THE NOTICE FOR SUCH APPEARANCE.
10 ANY PERSON OR SUCH TAXING DISTRICT WHO SHALL FAIL TO APPEAR FOR
11 HEARING AT THE TIME FIXED SHALL BE CONCLUSIVELY PRESUMED TO HAVE
12 ABANDONED HIS APPEAL UNLESS SAID HEARING DATE IS RE-SCHEDULED BY
13 THE MUTUAL CONSENT OF THE PROPERTY OWNER AND THE BOARD.
14 (5) ON OR BEFORE THE FIFTEENTH DAY OF NOVEMBER, THE BOARD
15 SHALL CERTIFY TO THE CLERK OR SECRETARY OF EACH POLITICAL
16 SUBDIVISION COMING WITHIN THE SCOPE OF THIS ACT WITHIN THE
17 COUNTY, THE VALUE OF REAL PROPERTY, THE VALUE OF OCCUPATIONS,
18 AND THE NUMBER OF PERSONS SUBJECT TO PERSONAL TAXES APPEARING IN
19 THE ASSESSMENT ROLL AND TAXABLE BY THE RESPECTIVE POLITICAL
20 SUBDIVISIONS.
21 (6) ALL APPEALS SHALL BE HEARD AND ACTED UPON BY THE BOARD
22 BY NOT LATER THAN THE LAST DAY OF OCTOBER.
23 SECTION 4. SECTION 8.3 OF THE ACT, ADDED OCTOBER 11, 1984
24 (P.L.893, NO.174), IS AMENDED TO READ:
25 Section 8.3. (A) Persons who have suffered catastrophic <--
26 losses to their property shall have the right to appeal before
27 the board within the remainder of the county fiscal year in
28 which the catastrophic loss occurred or within six (6) months of
29 the date on which the catastrophic loss occurred, whichever time
30 period is longer. The duty of the board shall be to reassess the
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1 value of the property in the following manner: the value of the
2 property before the catastrophic loss, based on the percentage
3 of the taxable year for which the property stood at its former
4 value, added to the value of the property after the catastrophic
5 loss, based on the percentage of the taxable year for which the
6 property stood at its reduced value. Any property improvements
7 made subsequent to the catastrophic loss in the same tax year
8 shall not be included in the reassessment as herein described
9 for that tax year. Any adjustment in an assessment pursuant to
10 this section [shall]:
11 (1) Shall be reflected by the appropriate taxing authorities
12 in the form of a credit for the next succeeding tax year[.]; or
13 (2) Upon application by the property owner to the
14 appropriate taxing authorities, shall result in a refund being
15 paid to the property owner at the time of issuance of the tax
16 notice for the next succeeding tax year by the respective taxing
17 authorities.
18 For purposes of this section, the phrase "catastrophic loss" <--
19 (B) FOR PURPOSES OF THIS SECTION, THE PHRASE "CATASTROPHIC <--
20 LOSS" shall mean any loss due to mine subsidence, fire, flood or
21 other natural disaster which affects the physical state of the
22 real property and which exceeds fifty percent (50%) of the
23 market value of the real property prior to the loss.
24 SECTION 5. SECTION 9(A), (A.1) AND (A.2) OF THE ACT, AMENDED <--
25 DECEMBER 13, 1982 (P.L.1165, NO.269), ARE AMENDED TO READ:
26 SECTION 9. (A) IN ANY APPEAL OF AN ASSESSMENT THE COURT
27 SHALL MAKE THE FOLLOWING DETERMINATIONS:
28 [(1) THE CURRENT MARKET VALUE FOR THE TAX YEAR IN QUESTION.
29 (2) THE COMMON LEVEL RATIO.
30 (A.1) THE COURT, AFTER DETERMINING THE CURRENT MARKET VALUE
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1 OF THE PROPERTY FOR THE TAX YEAR IN QUESTION, SHALL THEN APPLY
2 THE ESTABLISHED PREDETERMINED RATIO TO SUCH VALUE UNLESS THE
3 COMMON LEVEL RATIO VARIES BY MORE THAN FIFTEEN PERCENT FROM THE
4 ESTABLISHED PREDETERMINED RATIO, IN WHICH CASE THE COURT SHALL
5 APPLY THE COMMON LEVEL RATIO TO THE CURRENT MARKET VALUE OF THE
6 PROPERTY FOR THE TAX YEAR IN QUESTION.
7 (A.2) NOTHING HEREIN SHALL PREVENT ANY APPELLANT FROM
8 APPEALING ANY BASE YEAR VALUATION WITHOUT REFERENCE TO RATIO.]
9 (1) THE MARKET VALUE AS OF THE DATE SUCH APPEAL WAS FILED
10 BEFORE THE BOARD OF ASSESSMENT APPEALS. IN THE EVENT SUBSEQUENT
11 YEARS HAVE BEEN MADE A PART OF THE APPEAL, THE COURT SHALL
12 DETERMINE THE RESPECTIVE MARKET VALUE FOR EACH SUCH YEAR.
13 (2) THE COMMON LEVEL RATIO WHICH WAS APPLICABLE IN THE
14 ORIGINAL APPEAL TO THE BOARD. IN THE EVENT SUBSEQUENT YEARS HAVE
15 BEEN MADE A PART OF THE APPEAL, THE COURT SHALL DETERMINE THE
16 RESPECTIVE COMMON LEVEL RATIO FOR EACH SUCH YEAR PUBLISHED BY
17 THE STATE TAX EQUALIZATION BOARD ON OR BEFORE JULY 1 OF THE YEAR
18 PRIOR TO THE TAX YEAR BEING APPEALED.
19 (A.1) THE COURT, AFTER DETERMINING THE MARKET VALUE OF THE
20 PROPERTY PURSUANT TO SUBSECTION (A)(1), SHALL THEN APPLY THE
21 ESTABLISHED PREDETERMINED RATIO TO SUCH VALUE UNLESS THE
22 CORRESPONDING COMMON LEVEL RATIO DETERMINED PURSUANT TO
23 SUBSECTION (A)(2) VARIES BY MORE THAN FIFTEEN PERCENT FROM THE
24 ESTABLISHED PREDETERMINED RATIO, IN WHICH CASE THE COURT SHALL
25 APPLY THE RESPECTIVE COMMON LEVEL RATIO TO THE CORRESPONDING
26 MARKET VALUE OF THE PROPERTY.
27 (A.2) WHEN A COUNTY HAS EFFECTED A COUNTYWIDE REVISION OF
28 THE ASSESSMENT WHICH WAS USED TO DEVELOP THE COMMON LEVEL RATIO
29 LAST DETERMINED BY THE STATE TAX EQUALIZATION BOARD, THE
30 FOLLOWING SHALL APPLY:
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1 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
2 CHANGE IN PREDETERMINED RATIO, THE COURT SHALL APPLY THE
3 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND
4 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON
5 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
6 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
7 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
8 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN
9 ESTABLISHED PREDETERMINED RATIO, THE COURT SHALL UTILIZE THE
10 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL
11 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL
12 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX
13 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES
14 RESULTING FROM THE REVISION OF ASSESSMENTS.
15 * * *
16 Section 2 6. This act shall take effect in 60 days. <--
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