Two extraordinarily important cases involving Allegheny County now before the Pennsylvania Supreme Court await rulings. The County's base year assessment system hangs in the balance, having been deemed unconstitutional by Judge Stanton Wettick a year ago. The Supreme Court has had the case since last May and heard oral arguments in September 2008. Thus, a ruling is still pending seven months later.

The second case will decide whether Allegheny County citizens have the right to change the County's tax rates through the referendum process as provided for by the County Home Rule Charter. This case arose out of the County's efforts to thwart an effort to reduce the tax on alcoholic beverages. The case has been on the Court's docket since last fall.

Obviously, the amount of time the Court is taking to reach a decision reflects the far ranging implications of the rulings. If the Court upholds Wettick, it will lead eventually to legally enforced reappraisals and reassessments in all the counties across the state that have used a base year system for decades. Likewise, a ruling against the County in the referendum case will uphold the power of the citizens relative to the elected County Executive and the County Council.

Alternatively, the Court's backlog is just too great to allow timely rulings. But all things considered, the delays are more a reflection of the serious and far reaching ramifications of the rulings should they go against the County.