609 Realty transfer tax; revised 1996 common level ratio; real estate valuation factor

Realty Transfer Tax; Revised 1996 Common Level Ratio; Real Estate Valuation Factor

[28 Pa.B. 1901]

   The State Tax Equalization Board issued a revised 1996 Common Level Ratio for Washington County on March 24, 1998. The revised real estate valuation factor for Realty Transfer Tax is as follows:

County	Adjusted Common Level Ratio Factor
Washington	4.85

   This revised factor is applicable for documents accepted from May 1, 1998 to June 30, 1998. 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).

ROBERT A. JUDGE, Sr.,   
Secretary

[Pa.B. Doc. No. 98-609. Filed for public inspection April 17, 1998, 9:00 a.m.]