Section 15. (a) Any person aggrieved by the disposition made by the board of any appeal may file a petition for review of the assessment in the court of common pleas of the county, and may appeal from the decision made thereon by the court of common pleas.
(b) In any appeal of an assessment the court shall make the following determinations:
(1) The current market value for the tax year in question.
(2) The common level ratio.
(c) The court after determining the current market value of the property for the tax year in question shall then apply the established predetermined ratio to such value unless the common level ratio varies by more than fifteen percent from the established predetermined ratio, in which case the court shall apply the common level ratio to the current market value of the property for the tax year in question.
(d) Nothing herein shall prevent any appellant from appealing any base year valuation without reference to ratio.
(15 amended Dec. 13, 1982, P.L.1182, No.271 and repealed Dec. 20, 1982, P.L.1409, No.326. The text is carried since the amendment by Act 271 is to be given effect. The repeal by Act 326, which technically may be effective, affects only subsec.(a))