Pennsylvania's Assessment Laws Permitting the Use of a Base Year Method in Property Taxation are Not Facially Unconstitutional, but are Unconstitutionally Non-Uniform as Applied in Allegheny County: Clifton v. Allegheny County

Authors

Darren M. Belajac

Abstract

The Supreme Court of Pennsylvania held that Allegheny County's base year method of assessment for property tax purposes was unconstitutional as applied because the Uniformity Clause of the Pennsylvania Constitution requires that substantially proportionate taxing burdens be placed upon similarly classified properties within the same taxing district.

Clifton v. Allegheny County, 969 A.2d 1197 (Pa. 2009).

First Page

651

Recommended Citation

Darren M. Belajac, Pennsylvania's Assessment Laws Permitting the Use of a Base Year Method in Property Taxation are Not Facially Unconstitutional, but are Unconstitutionally Non-Uniform as Applied in Allegheny County: Clifton v. Allegheny County, 48 Duq. L. Rev. 651 (2010).
Available at: https://dsc.duq.edu/dlr/vol48/iss3/5