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PA Bulletin, Doc. No. 04-1111

NOTICES

STATE TAX EQUALIZATION BOARD

2003 Common Level Ratio

[34 Pa.B. 3220]

   The State Tax Equalization Board (Board) has established a common level ratio for each county in this Commonwealth for the calendar year 2003. The ratios were mandated by the act of December 13, 1982 (P. L. 1158, No. 267).

   The law requires the Board to use statistically acceptable techniques, to make the methodology for computing ratios public and to certify, prior to July 1, the ratio to the Chief Assessor of each county each year.

   The statistical technique which the Board used for the 2003 common level ratio is to determine the arithmetic mean of the individual sales ratios for every valid sale received from the county for the calendar year 2003.

   The methodology used is to include every valid sale with a ratio from 1% to 100% and compute a mean. Using this mean as a base, the Board has defined high and low limits by multiplying and dividing this computed mean by 4. Using these computed limits, the Board has utilized the valid sales, rejecting those sales which exceed the limits. The resulting arithmetic mean ratio is the ratio which the Board is certifying as the common level ratio for each county for 2003.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2003 of 100% will utilize valid sales from 1% to 200%.

   The common level ratios for 2003 are listed as follows:


2003 Common Level Ratios

CountyRatioCountyRatioCountyRatio
  ADAMS34.6  ELK19.8*MONTGOMERY68.7
*ALLEGHENY93.9 *ERIE91.8  MONTOUR8.8
  ARMSTRONG39.7*FAYETTE97.5  NORTHAMPTON39.2
  BEAVER32.2  FOREST 21.1  NORTHUMBERLAND13.4
*BEDFORD19.5*FRANKLIN14.5*PERRY91.0
*BERKS86.3*FULTON50.4   PHILADELPHIA26.8
  BLAIR7.9*GREENE88.7  PIKE22.7
  BRADFORD43.3    HUNTINGDON15.9*POTTER42.2
  BUCKS3.1  INDIANA13.7  SCHUYLKILL43.2
  BUTLER10.4  JEFFERSON18.8  SNYDER16.4
  CAMBRIA16.3 *JUNIATA17.7  SOMERSET40.5
  CAMERON37.3*LACKAWANNA 19.2  SULLIVAN23.4
  CARBON43.2 *LANCASTER81.7  SUSQUEHANNA41.4
  CENTRE37.3*LAWRENCE93.0*TIOGA90.4
*CHESTER68.0   LEBANON8.2  UNION16.2
  CLARION19.0  LEHIGH40.8 *VENANGO92.1
  CLEARFIELD19.1  LUZERNE6.8   WARREN36.8
  CLINTON28.3  LYCOMING62.4  WASHINGTON 15.4
  COLUMBIA32.8  MCKEAN22.5  WAYNE8.2
  CRAWFORD33.9*MERCER28.6*WESTMORELAND21.1
*CUMBERLAND90.4  MIFFLIN49.3  WYOMING23.7
*DAUPHIN87.7  MONROE17.9*YORK80.9
*DELAWARE79.5

*Counties with a predetermined assessment ratio of 100%

DANIEL G. GUYDISH,   
Chairperson

[Pa.B. Doc. No. 04-1111. Filed for public inspection June 18, 2004, 9:00 a.m.]



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