DEPARTMENT OF REVENUE Realty Transfer Tax; Revised 2001 Common Level Ratio Real Estate Valuation Factor [32 Pa.B. 3571] The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board in 2001. 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 July 1, 2002, to June 30, 2003. 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)).
Revised Common Level County Ratio Factor Allegheny 1.06 LARRY P. WILLIAMS,
Secretary[Pa.B. Doc. No. 02-1279. Filed for public inspection July 19, 2002, 9:00 a.m.]
