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File #: 020621    Version: Name:
Type: Bill Status: LAPSED
File created: 10/10/2002 In control: Committee on Law and Government
On agenda: Final action:
Title: Amending Title 2 of The Philadelphia Code, entitled "City-County Consolidation," by abolishing the Board of Revision of Taxes and reassigning its powers, functions and duties to three newly created City agencies to be known as the Board of Property Assessment Appeals and Review, the Property Assessment Oversight Board, and the Office of Property Assessment; providing for submission of such amendment for the approval or disapproval of the qualified electors of the City of Philadelphia; fixing the date of a special election for such purpose; prescribing the form of ballot question to be voted on; and authorizing the appropriate officers to publish notice and to make arrangements for the special election; all under certain terms and conditions.
Sponsors: Councilmember Nutter, Councilmember Kenney, Councilmember DiCicco, Council President Verna, Councilmember Ortiz
Indexes: BOARD OF REVISION OF TAXES
Code sections: 2-100 - CITY-COUNTY CONSOLIDATION, 2-113 - Board of Revision of Taxes, 2-200 - PROPERTY ASSESSMENT, 2-201 - Property Assessment Oversight Board, 2-202 - Board of Property Assessment Appeals and Review; Composition and Appointment, 2-203 - Board of Property Assessment Appeals and Review; Powers and Duties, 2-204 - Office of Property Assessment; Creation; Principal Officers, 2-205 - Office of Property Assessment; Chief Assessment Officer; Powers and Duties, 2-206 - Assessment Standards and Practices Ordinance, 2-207 - Assessment Appeals Standards and Practices Ordinance, 2-208 - Provisions of General Applicability, 2-209 - Transfer of Existing Employees, 22-100 - General Provisions, Title 2 - CITY-COUNTY CONSOLIDATION
Attachments: 1. Bill No. 02062101, As Amended.pdf
Title
Amending Title 2 of The Philadelphia Code, entitled "City-County Consolidation," by abolishing the Board of Revision of Taxes and reassigning its powers, functions and duties to three newly created City agencies to be known as the Board of Property Assessment Appeals and Review, the Property Assessment Oversight Board, and the Office of Property Assessment; providing for submission of such amendment for the approval or disapproval of the qualified electors of the City of Philadelphia; fixing the date of a special election for such purpose; prescribing the form of ballot question to be voted on; and authorizing the appropriate officers to publish notice and to make arrangements for the special election; all under certain terms and conditions.
Body
WHEREAS, The recent reassessment notices issued by the Board of Revision of Taxes would have increased the assessments of thousands of properties in percentage amounts that are far greater than any taxpayer should reasonably be expected to bear in any one year; and

WHEREAS, In response, Council pursued both short-term and long-term strategies to create a fair and equitable property tax system in Philadelphia; and

WHEREAS, For the short-term, Council has enacted legislation to cap the percentage increase in real estate taxes that any taxpayer will be asked to pay in tax years 2003 and 2004; and

WHEREAS, As a long-term solution, Council, by enacting this Ordinance and seeking voter approval, has exercised its power under the City-County Consolidation Act "to legislate with respect to the election, appointment, compensation, organization, abolition, merger, consolidation, powers, functions and duties of the . . . Board of Revision of Taxes or its successor, with respect to the making of assessments of real and personal property as provided by act of Assembly"; and

WHEREAS, It is Council's intent in enacting this Ordinance that, if the voters approve, the Board of Revision of Taxes will cease to exist...

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