Realty Transfer Tax Revised; 2002 Common Level Ratio Real Estate Valuation Factors
[33 Pa.B. 6292]
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2002. These factors are the mathematical reciprocals of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from January 1, 2004, to June 30, 2004. 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 (relating to acceptance of documents)).
Common Level Ratio Factor
*Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2004.
GREGORY C. FAJT,
[Pa.B. Doc. No. 03-2418. Filed for public inspection December 19, 2003, 9:00 a.m.]
No part of the information on this site may be reproduced for profit or sold for profit.
This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.