[HISTORY: Adopted by the Board of Commissioners of York County as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch. 145.
Collection of taxes — See Ch. 325.
[Adopted 8-14-1991 by Ord. No. 91-3]
[Amended 4-26-2000 by Ord. No. 2000-02; 10-15-2003 by Ord. No. 2003-06; 1-14-2004 by Ord. No. 2004-01]
A. 
The Board of Assessment Appeals shall, when the Board anticipates that as of the projected effective date of a Countywide reassessment that the common level ratio will be less than 85% of market value, undertake a Countywide reassessment of all real estate within the County, thus restoring the common level ratio to 100% of market value.
B. 
The Board of Assessment Appeals has the expertise and capacity to do the majority of the work necessary to complete such a needed Countywide reassessment, therefore, keeping expenditures to a minimum.
C. 
The Board of Assessment Appeals shall also, when the foregoing circumstances arise, request the York County Commissioners to fund the necessary Countywide reassessment.
[Adopted 12-31-1997 by Ord. No. 1997-09]
The Countywide reassessment of all real property within York County, Pennsylvania, shall be based upon 100% of actual value with a base year value as of July 1, 1996.