City of Pittsburgh - File #: 2002-0058

• File #: 2002-0058
• Version: 2
• Type: Ordinance
• Status: Veto was Sustained
• File created: 1/22/2002
• In control: City Council
• Final action: 2/12/2002
• Title: An Ordinance supplementing the Pittsburgh Code, Title II, Fiscal Article IX, Property Taxes, Chapter 263, Real Property Tax and Exemption, Section 263.02, Payment Options, Discount and Delinquency Penalty by adding Subsection (e), appeal of a county-wide reassessment.
• Sponsors: Gene Ricciardi
• Indexes: PGH. CODE ORDINANCES TITLE 02 - FISCAL

Date	Ver.	Action By	Action	Result
2/26/2002	2	City Council	Sustained	Pass
2/19/2002	2	Mayor	Vetoed by the Mayor
2/12/2002	2	City Council	Passed Finally
2/6/2002	1	Committee on Finance & Budget	Affirmatively Recommended	Pass
1/30/2002	1	Committee on Finance & Budget	Held in Committee	Pass
1/23/2002	1	Committee on Finance & Budget	Held in Committee	Pass
1/22/2002	1	City Council	Waived under Rule 8	Pass
1/22/2002	1	City Council	Read and referred

Presenter
Presented by Mr. Udin

AS AMENDED BY SUBSTITUTE

Title
An Ordinance supplementing the Pittsburgh Code, Title II, Fiscal Article IX, Property Taxes, Chapter 263, Real Property Tax and Exemption, Section 263.02, Payment Options, Discount and Delinquency Penalty by adding Subsection (e), appeal of a county-wide reassessment.
Body
Be it resolved that the Council of the City of Pittsburgh hereby enacts as follows:

Section 1. The Pittsburgh Code, Title II, Fiscal Article IX, Property Taxes, Chapter 263, Real Property Tax and Exemption, Section 263.02, Payment Options, Discount and Delinquency Penalty, is hereby supplemented by adding Subsection (e), appeal of a county-wide reassessment, as follows:

(e) Appeal of a county-wide reassessment. During the year following a county-wide reassessment, a property owner who has filed a timely appeal for the year with the Allegheny County Board of Property Assessment Appeals and Review may elect to pay the current year real estate tax for the appealed property based upon the property's assessed value for the year immediately preceding the county-wide reassessment. The payment of taxes, either total or tri-annual payment, must be made on or before the due date for payment. If the property owner elects to pay the the current year real estate tax based upon the property's assessed value for the year immediately preceding the county-wide reassessment, the property owner shall provide the City Treasurer with a copy of the timely filed Property Assessment Appeal Form when payment of the taxes is made. Should the findings of the Allegheny County Board of Property Assessment Appeals and Review result in a higher assessed property value, the City Treasurer shall provide notice of the new tax and, where applicable, new tri-annual payments. The property owner will be afforded at least thirty days to pay any tax due at that time. If the findings of the Allegheny County Board of Property Assessment Appeals and ...