Board of Property Assessment v. County of Allegheny

No violations of the state constitution, state laws or the County's Home Rule Charter were found in provisions of the County's Administrative Code abolishing the Board of Property Assessment and replacing it with three entities that would perform the Board's functions.

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Argued: November 1, 2000

The Board of Property Assessment, Appeals and Review of Allegheny County (Board) has appealed from two August 9, 2000 orders of the Court of Common Pleas of Allegheny County (trial court). One of the orders states that the provisions of the Administrative Code of Allegheny County (Administrative Code) abolishing the Board do not violate the Pennsylvania Constitution, any state laws or the Allegheny County Home Rule Charter. The second order states that the Board shall continue to assume responsibility for scheduling, hearing and deciding assessment appeals, excluding exemptions, through December 31, 2000. We affirm.

On June 27, 2000, with the enactment of County Ordinance No. 15, Allegheny County replaced the Board with three entities that will perform the various functions that are now performed by the Board pursuant to the Second Class County Assessment Law (Assessment Law).*fn1 The powers and duties of these entities are described in three new chapters of the Administrative Code: Chapter 205, Chapter 207 and Chapter 209.

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Board of Property Assessment v. County of Allegheny

No violations of the state constitution, state laws or the County's Home Rule Charter were found in provisions of the County's Administrative Code abolishing the Board of Property Assessment and replacing it with three entities that would perform the Board's functions.

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