DEPARTMENT OF REVENUE Revised Common Level Ratio Real Estate Valuation Factors for 1995 [26 Pa.B. 5764] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 1995. These factors are the mathematical reciprocals of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted from January 1, 1997 to June 30, 1997. 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 61 Pa. Code § 91.102 (relating to acceptance of documents).
Adjusted Common County Level Ratio Factor Armstrong 2.00* Lancaster 1.00* Schuylkill 2.00* Wyoming 3.22** *Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 1997.
**Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 1997.
ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 96-1974. Filed for public inspection November 22, 1996, 9:00 a.m.]
