Allegheny County, PA
 
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Table of Contents
Table of Contents
[1]
Editor's Note: For additional information on issues regarding taxation, see Administrative Code Arts. 210 and 809.
Real estate tax rates shall not exceed the rate limitations fixed by law for Counties of the Second Class as of May 20, 1997, the effective date of the Second Class County Charter Law.[1]
[1]
Editor's Note: See 16 P.S. § 1601-C et seq.
The rate of the Hotel Room Rental Tax[1] and the rate of the Additional Sales and Use Tax,[2] each imposed pursuant to the Second Class County Code, shall not exceed the rate limitations fixed by law by the General Assembly of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See 16 P.S. § 1770.6.
[2]
Editor's Note: See 16 P.S. § 3000.3051 et seq.
a) 
The County shall not derive windfall benefits from annual property reassessments or from changes in the predetermined ratio. Following any annual reassessment or change in the predetermined ratio, the total amount of real estate tax revenue that can be received by reason of the reassessment or change in the ratio by the County from existing land, buildings and structures shall not exceed 105% of the total amount of real estate tax revenue received by the County in the preceding year from that land, and those buildings and structures. If necessary, the County shall reduce the real estate tax rate to accomplish this.
b) 
In calculating the 105% limit, the amount to be levied on newly constructed buildings or structures, or from increased valuations based on new improvements made to existing buildings and structures, shall not be considered.