[HISTORY: Adopted by the City Council of the City of Pittston 4-16-2008 by Ord. No. 2008-3. Amendments noted where applicable.]
The City of Pittston accepts the provisions of the Act of Assembly approved June 26, 1931, P.L. 1379, as amended, such Act being known as the "Third Class County Assessment Law,"[1] relating to persons, property and occupations subject to and exempt from taxation in the City of Pittston for City and school purposes.
[1]
Editor's Note: Said Act was repealed 10-27-2010 by P.L. 895, No. 93. See now the Consolidated County Assessment Law, 53 Pa.C.S.A. § 8801 et seq.
The City of Pittston adopts a predetermined ratio of 100% of the value of real property in the City, as referred to in Section 19 of the Third Class County Assessment Law, as amended,[1] and orders that this ratio be applied to the market valuations supplied by the County of Luzerne to determine assessed values for tax purposes of the City.
[1]
Editor's Note: See now 53 Pa.C.S.A. § 8868.
This chapter shall become effective immediately for application to the tax year beginning January 1, 2009, and shall be based upon assessed valuations using a base year of 2008.
A copy of this chapter, when enacted by Council, approved by the Mayor and duly certified, accompanied by a statement of the vote thereon, with the names of the members of Council voting for and against such chapter, shall be forwarded by the City Clerk to and filed in the office of the Secretary of the Commonwealth of Pennsylvania. Upon receiving certification from the Secretary of the Commonwealth, the same shall be recorded among the minutes of City Council and in the office of the Recorder of Deeds in Luzerne County.