Section 1.1. The following words and phrases when used in this act shall have, unless the context clearly indicates otherwise, the meanings given to them in this section:
"Auxiliary appeal board." An auxiliary board of assessment appeals created in accordance with subsection (b) of section 1. (Def. amended April 22, 1997, P.L.70, No.4)
"Base year." The year upon which real property market values are based for the most recent countywide revision of assessment of real property or other prior year upon which the market value of all real property of the county is based. Real property market values shall be equalized within the county and any changes by the board of assessment appeals shall be expressed in terms of such base year values.
"Board." The board of assessment appeals in counties of the second A and third class. The term "board," when used in conjunction with hearing and determining appeals from assessments, shall include an auxiliary appeal board, subject to the rules and regulations established pursuant to section 5. (Def. amended July 2, 1996, P.L.522, No.88)
"Common level ratio." The ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board pursuant to the act of June 27, 1947 (P.L.1046, No.447), referred to as the State Tax Equalization Board Law.
"County commissioners." The board of county commissioners or other similar body in home rule charter counties.
"Established predetermined ratio." The ratio of assessed value to market value established by the board of county commissioners and uniformly applied in determining assessed value in any year.
"Spot reassessment." The reassessment of a property or properties that is not conducted as part of a countywide revised reassessment and which creates, sustains or increases disproportionality among properties' assessed values. (Def. added July 19, 1991, P.L.91, No.21)
(1.1 added Dec. 13, 1982, P.L.1165, No.269)