Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governor’s Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules.

PA Bulletin, Doc. No. 09-487

NOTICES

Realty Transfer Tax Revised; 2007 Common Level Ratio Real Estate Valuation Factor

[39 Pa.B. 1365]
[Saturday, March 14, 2009]

   The following real estate valuation factor is based on sales data compiled by the State Tax Equalization Board in 2007. 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 January 1, 2009, to June 30, 2009. 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
* Luzerne 1.00

   * Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2009.

STEPHEN H. STETLER,   
Acting Secretary

[Pa.B. Doc. No. 09-487. Filed for public inspection March 13, 2009, 9:00 a.m.]



No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.