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§ 2-113. Board of Revision of Taxes. 7
The Board of Revision of Taxes shall cease to exist after September 30, 2010, and, effective October 1, 2010, all powers, functions and duties previously exercised and performed by the Board of Revision of Taxes shall be exercised and performed by the Board of Property Assessment Appeals and the Office of Property Assessment, all as provided in Chapter 2-300.
Added, 1981 Ordinances, p. 248. Note: The Laws of the Commonwealth of Pennsylvania, Act of August 13, 1963, P.L. 795, § 1, 53 P.S. § 13132 (Supp. 1983-84), require that before the duties of the Board of Revision of Taxes may be changed, the question must be voted upon by the electorate. No referendum has to date approved Section 2-113 and, therefore, this Section has no force or effect. Amended, Bill No. 090706 (approved January 23, 2010). Section 2 of Bill No. 090706 provides: "This Ordinance shall be submitted to the qualified electors of the City of Philadelphia for their approval or disapproval at a special election to be held on May 18, 2010, and shall not take effect unless so approved." The voters approved the ordinance at the special election. Thereafter, the Supreme Court of Pennsylvania invalidated the addition of Sections 2-301, 2-302 and 2-303 to the Code, Section 2-307 insofar as it transfers employees of the Board of Revision of Taxes to the Board of Appeals, and such other parts of the ordinance relating to the Board of Property Assessment Appeals; and upheld the ordinance in all other respects. SeeBoard of Revision of Taxes v. City of Philadelphia, No. 98-EM-2010, 2010 WL 3621391, 2010 Pa. LEXIS 2134 (Pa. Sept. 20, 2010).