Realty Transfer Tax; Revised 1998 Common Level Ratio Real Estate Valuation Factor
[29 Pa.B. 6533]
The following real estate valuation factor is based on sales data compiled by the State Tax Equalization Board in 1998. This factor is the mathematical reciprocal of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, this factor is applicable for documents accepted from January 1, 2000 to June 30, 2000. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is the date specified in the body of the document as the date of the instrument (61 Pa. Code § 91.102).
Adjusted Common Level County Ratio Factor Delaware 1.00*
*Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2000.
ROBERT A. JUDGE, Sr.,
[Pa.B. Doc. No. 99-2177. Filed for public inspection December 23, 1999, 9:00 a.m.]
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