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An ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Administrative Code of Allegheny County, Article 207, entitled “New Board of Property Assessment Appeals and Review,” §5-207.04, entitled “Compliance with County procedures”, §5-207.06, entitled “Rules and regulations for appeals” and §5-207.07, entitled “Powers and duties,” in order to establish uniform lines of communications and chain of command, and to streamline the appeals process under the same umbrella of responsibility.
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Whereas, Article 207 of the Administrative Code of Allegheny County, first enacted in 2000, establishes the basic powers, duties and function of the Board of Property Assessment Appeals and Review (“BPAAR”); and
Whereas, Section 5-207.07.A. expressly indicates that “[t]he new Appeals Board shall have the power and its duty shall be to…[h]ear all cases of appeals from assessments and tax exemption status determination in accordance with its rules and regulations governing appeals as provided in §5-207.06 of this Administrative Code”; and
Whereas, Article 207, §207.0A does not permit the Appeals Board to manage the appeals process in any way; and
Whereas, it is the judgment of Council that existing County law clearly establishes both that (1) BPAAR has a statutory power and duty to hear appeals; and
Whereas, it is also, however, the judgment of Council that Article 207 only permits the Appeals Board to hear appeals; and
Whereas, it is accordingly the desire of Council to realign County staff to require the Appeals Board to receive, enter, hear, process and dispose of all appeals from assessments and tax exemption status determinations to establish a clear line of responsibility and to allow for clarity to taxpayers.
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Incorporation of the Preamble
The provisions of the preamble to this Ordinance are hereby incorporated in their entirety by reference herein.
SECTION 2. Amendment of the Code
The Administrative Code of Allegheny County, Article 207, entitled “New Board of Property Assessment Appeals and Review,” Section 5-207.07, entitled “Powers and duties” is hereby amended as follows:
ARTICLE 207
New Board of Property Assessment Appeals and Review
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§ 5-207.04. Compliance with County procedures. [Amended 4-16-2002 by Ord. No. 15-02 and 2-28-2024 by Ord. No. 01-24]
A. All members of the Appeals Board and all employees and hearing officers assigned to work for the Appeals Board shall abide by the Accountability, Conduct and Ethics Code, by the County fiscal procedures set forth in Article VIII of this Administrative Code, by the purchasing policy and procedures set forth in Article IX of this Administrative Code, by the personnel procedures set forth in Article X of this Administrative Code. All hearing officers shall be required to display a name tag and badge number in plain view at each conducted appeal.
1. The following employees shall be assigned to the Appeals Board: Board Administrator, Appeals Manager, Data Technicians (2), Data Entry Operator, Clerk, Clerk 2, Admin. Specialist. In the case of a year of reassessment or a year where more than 15,000 appeals are filed, other employees may be assigned to the Appeals Board as necessary for the duration of that appeal season.
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SECTION 3. Severability. If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
SECTION 4. Repealer. Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.