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
THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Title 2 of The Philadelphia Code is hereby amended to read as follows:
TITLE 2. CITY-COUNTY CONSOLIDATION.
CHAPTER 2-100. CITY-COUNTY CONSOLIDATION.
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ยง2-113. Board of Revision of Taxes.
[A duty is hereby imposed on the Board of Revision of Taxes to reassess annually every parcel of real property in the City. No assessment of a parcel of real property for any year shall be forwarded to the Director of Finance until every parcel of real property in the City has been reassessed for that year.] After it has completed its duties with respect to assessments made in calendar year 2011 for the imposition of real estate taxes in 2012 (including the hearing of all appeals from such assessments and the certification of all final assessments), the Board of Revision of Taxes shall cease to exist, and, with respect to assessments made in calendar year 2012 and thereafter, all powers, functions and duties previously exercised and performed by the Board of Revision of Taxes shall be exercised and performed by the Property Assessment Oversight Board, the Board of Property Assessment Appeals and Review, and the Office of Property...
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