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PA Bulletin, Doc. No. 08-1243

NOTICES

STATE TAX
EQUALIZATION BOARD

2007 Common Level Ratios

[38 Pa.B. 3570]
[Saturday, June 28, 2008]

   The State Tax Equalization Board (Board) has established a Common Level Ratio for each county in the Commonwealth for the calendar year 2007. 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 2007 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 2007.

   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 State Tax Equalization Board has utilized the valid sales, rejecting those sales, which exceed the limits. The resulting arithmetic mean ratio is the ratio which the State Tax Equalization Board is certifying as the Common Level Ratio for each county for 2007.

   There is one exception to this procedure. The original mean ratio for those counties which have a predetermined assessment ratio for 2007 of 100% will utilize valid sales from 1% to 200%.

2007 COMMON LEVEL RATIOS

CountyRatio
  ADAMS 22.0
*ALLEGHENY 86.5
  ARMSTRONG 34.9
  BEAVER 29.2
*BEDFORD 15.5
*BERKS 65.7
  BLAIR   8.3
  BRADFORD 35.8
*BUCKS   9.4
  BUTLER   9.3
*CAMBRIA 33.2
  CAMERON 35.1
  CARBON 31.3
  CENTRE 27.6
*CHESTER 51.7
  CLARION 19.4
  CLEARFIELD 17.6
  CLINTON 22.2
  COLUMBIA 26.6
  CRAWFORD 33.6
*CUMBERLAND 79.3
*DAUPHIN 68.5
*DELAWARE 58.3
  ELK40.1
*ERIE82.8
*FAYETTE85.4
  FOREST23.8
*FRANKLIN10.4
*FULTON33.5
*GREENE80.4
  HUNTINGDON11.6
*INDIANA16.8
*JEFFERSON48.9
*JUNIATA15.8
*LACKAWANNA15.0
*LANCASTER73.6
*LAWRENCE89.2
*LEBANON13.5
  LEHIGH27.0
  LUZERNE  4.8
*LYCOMING80.0
*MCKEAN88.7
*MERCER28.4
  MIFFLIN43.7
  MONROE12.8
*MONTGOMERY50.8
*MONTOUR85.1
  NORTHAMPTON27.7
*NORTHUMBERLAND21.7
*PERRY67.2
  PHILADELPHIA28.2
  PIKE16.2
*POTTER35.0
  SCHUYLKILL37.3
*SNYDER19.8
  SOMERSET33.6
*SULLIVAN64.7
  SUSQUEHANNA33.7
*TIOGA73.0
*UNION86.4
*VENANGO94.5
  WARREN33.8
  WASHINGTON13.2
*WAYNE72.9
*WESTMORELAND20.4
  WYOMING19.9
*YORK76.0

   *  Counties with a Predetermined Assessment Ratio of 100%

JAMES A. ZURICK,   
Chairperson

[Pa.B. Doc. No. 08-1243. Filed for public inspection June 27, 2008, 9:00 a.m.]



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