Realty Transfer Tax; Revised 2009 Common Level Ratio; Real Estate Valuation Factor
[40 Pa.B. 7304]
[Saturday, December 18, 2010]
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2009. These factors are the mathematical reciprocals of the actual common level ratio (CLR). For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from January 1, 2011, to June 30, 2011. 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).
* Adams 1.00 * Cumberland 1.00 * Perry 1.00
* Adjusted by the Department of Revenue to reflect an assessment base change effective January 1, 2011.
C. DANIEL HASSELL,
[Pa.B. Doc. No. 10-2420. Filed for public inspection December 17, 2010, 9:00 a.m.]
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