Realty Transfer Tax Revised 2003 Common Level Ratio; Real Estate Valuation Factor [35 Pa.B. 1726] The following real estate valuation factor is based on sales data compiled by the State Tax Equalization Board in 2003. 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 July 1, 2004, to June 30, 2005, except as indicated. 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* Jefferson 1.60 * Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2005.
GREGORY C. FAJT,
Secretary[Pa.B. Doc. No. 05-462. Filed for public inspection March 11, 2005, 9:00 a.m.]
