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WHEREAS, in Clifton, et. al. v. Allegheny County, the Pennsylvania Supreme Court ruled that base-year reassessment systems become increasingly inaccurate over time, and further, that Allegheny County's base-year system, as applied, was unconstitutionally non-uniform; and
WHEREAS, although the decision indicated that allowing the base-year assessment system to stand indefinitely was a problem that needed to be addressed on a statewide basis, the Supreme Court also acknowledged that there had been no action by the General Assembly and ordered the court to oversee a reassessment of property in Allegheny County; and
WHEREAS, the Supreme Court decision, and the lack of action by the General Assembly even though several opportunities to do so were presented by the introduction of former House Bill 1661 among other similar bills, has resulted in Allegheny County being unfairly singled-out and subjected to a court-ordered reassessment that is bringing uncertainty and fear to residents, businesses, governments and school districts throughout the county; and
WHEREAS, the specific targeting of Allegheny County's residential and business property taxpayers for disparate treatment will have a negative economic impact within the second largest county in the Commonwealth, resulting in reduced economic development and spending within the County, which will result in reduced state income through sales and use taxes, fuel taxes, and income and other taxes, all at a time at which the Commonwealth is grappling with its own budgetary deficit; and
WHEREAS, there is no difference between the base-year assessment system that Allegheny County is using and the base-year assessment system being used by our neighboring counties, which has enabled those counties to keep their property values in place for decades; and
WHEREAS, prior to 2002, the last reassessment year in Allegheny County, we lagged the nation in property value appreciation, but have seen those values stabi...
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