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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending the Allegheny County Code of Ordinances, Article 210 of Division 1, entitled "Assessment Standards and Practices," in order to establish a publicly searchable database of County reviews of the status of all properties qualifying for exemption from property taxation under the Institutions of Purely Public Charity Act.
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WHEREAS, the Institutions of Purely Public Charity Act, 10 P.S. §371 et. seq., establishes guidelines and procedures for determining whether a charitable entity is eligible for exemption from property taxation; and
WHEREAS, the Act also expressly permits taxing bodies which maintain real property assessment rolls, as Allegheny County does, to determine the percentage of a given parcel that is used for an entity's charitable purpose, as defined by the Act, and to tax the remainder of the parcel; and
WHEREAS, the Administrative Code of Allegheny County provides for an initial and subsequent determinations of tax-exempt status to be made by the Chief Assessment Officer, but does not require a review of these determinations within any established timeframe; and
WHEREAS, on November 27, 2007, ordinance 49-07-OR (providing for such parcel reviews of all properties receiving exemptions under the terms of the Act at least once every three years) was enacted; and
WHEREAS, it is the desire of Council to establish a method by which the public may be apprised of the results of the required parcel reviews;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
The Allegheny County Code of Ordinances, Article 210 of Division 1, entitled "Assessment Standards and Practices," §5-210.12 is hereby amended and supplemented as follows:
§5-210.12. Determination of tax-exempt status.
A. Based upon a review of the application for the grant or removal of tax-exempt status and such other materials and information submitted by the legal or equita...
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