NOTICES
Realty Transfer Tax Revised; 2008 Common Level Ratio Real Estate Valuation Factor
[39 Pa.B. 5373]
[Saturday, September 12, 2009]The following real estate valuation factor is based on sales data compiled by the State Tax Equalization Board (Board) in 2008. 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 July 1, 2009, to June 30, 2010. 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. See 61 Pa. Code § 91.102 (relating to acceptance of documents).
County Revised Common
Level Ratio Factor* Lawrence 1.19 * Adjusted by the Department of Revenue based on a Board's decision effective August 18, 2009, retroactive to July 1, 2009.
STEPHEN H. STETLER,
Secretary
[Pa.B. Doc. No. 09-1696. Filed for public inspection September 11, 2009, 9:00 a.m.]
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