Realty Transfer Tax Revised; 1997 Common Level Ratio Real Estate Valuation Factors [28 Pa.B. 5932] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 1997. 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, 1999 to June 30, 1999. 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).
Adjusted Common County Level Ratio Factor Bradford 2.00* Mifflin 2.00* * Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 1999.
ROBERT A. JUDGE, Sr.,
Secretary[Pa.B. Doc. No. 98-1956. Filed for public inspection November 27, 1998, 9:00 a.m.]
