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PA Bulletin, Doc. No. 00-1202

NOTICES

STATE TAX
EQUALIZATION BOARD

Common Level Ratios

[30 Pa.B. 3543]

   The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 1999. The ratios were mandated by Act 267-1982.

   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 1999 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 1999.

   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 four. 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 1999.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 1999 of 100% will utilize valid sales from 1% to 200%.

MARTHA BELL SCHOENINGER,   
Chairperson

1999 COMMON LEVEL RATIOS

CountyRatioCountyRatioCountyRatio
ADAMS 38.4 ELK 19.1 *MONTGOMERY 93.6
ALLEGHENY 19.1 ERIE 8.4 MONTOUR 9.6
ARMSTRONG 44.7 FAYETTE 10.3 NORTHAMPTON 48.5
BEAVER 35.4 FOREST 28.0 NORTHUMBERLAND 6.9
BEDFORD 9.1 FRANKLIN 7.0 PERRY 13.6
*BERKS 96.1 FULTON 15.5 PHILADELPHIA 29.2
BLAIR 10.7 GREENE 28.1 PIKE 30.7
BRADFORD 47.0 HUNTINGDON 19.5 POTTER 11.1
BUCKS 4.4 INDIANA 15.2 SCHUYLKILL 45.7
BUTLER 12.4 JEFFERSON 20.1 SNYDER 18.8
CAMBRIA 17.3 JUNIATA 14.3 SOMERSET 45.3
CAMERON 37.2 *LACKAWANNA 20.3 SULLIVAN 27.5
CARBON 8.9 *LANCASTER 93.3 SUSQUEHANNA 47.8
CENTRE 43.4 LAWRENCE 18.1 TIOGA 33.2
*CHESTER 89.8 LEBANON 9.2 UNION 18.2
CLARION 23.8 LEHIGH 48.6 VENANGO 18.2
CLEARFIELD 21.4 LUZERNE 7.6 WARREN 39.0
CLINTON 29.5 LYCOMING 67.7 WASHINGTON 18.6
COLUMBIA 36.5 MCKEAN 23.8 WAYNE 8.6
CRAWFORD 38.0 MERCER 10.1 *WESTMORELAND 23.7
CUMBERLAND 6.4 MIFFLIN 53.4 WYOMING 29.5
*DAUPHIN 53.6 MONROE 23.4 *YORK 94.0
*DELAWARE 3.2
*Counties with a predetermined assessment ratio of 100%.
[Pa.B. Doc. No. 00-1202. Filed for public inspection July 7, 2000, 9:00 a.m.]


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