Presenter
Presented by Ms. McDonald
Title
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 (d), appeal of a county-wide reassessment.
Body
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF PITTSBURGH 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 (d), appeal of a county-wide reassessment, as follows:.
(d) Appeal of a county-wide reassessment. During the initial two year period following a county-wide reassessment (2001, 2002), a property owner who has filed a timely appeal with the Allegheny County Board of Property Assessment Appeals and Review may elect to pay the real estate taxes on the appealed property based upon the property's assessed value prior to 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 pre-reassessed real estate taxes, 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 Review result in a lower assessed property value, any refund from the amount of taxes already paid by the property owner will be refunded within sixty days or deduc...
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