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PA Bulletin, Doc. No. 00-2142

NOTICES

Realty Transfer Tax; Revised 1999 Common Level Ratio Real Estate Valuation Factors

[30 Pa.B. 6392]

   The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 1999. 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, 2001 to June 30, 2001, except as indicated. 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).

Adjusted Common Level
CountyRatio Factor
* Allegheny 1.00
** Beaver 2.73
* Carbon 2.00
* Cumberland 1.00
*** Northumberland 7.25
* Perry 1.00
* Venango 1.00

       * Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2001.

     ** Based on revised common level ratio issued by the State Tax Equalization Board effective July 1, 2000.

   *** Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2001.

LARRY P. WILLIAMS,   
Acting Secretary

[Pa.B. Doc. No. 00-2142. Filed for public inspection December 8, 2000, 9:00 a.m.]


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