After the Pennsylvania Supreme Court struck down Allegheny County's application of a "base year" property tax assessment system as unconstitutional in Clifton v. Allegheny County, 969 A.2d 1197 (Pa. 2009), the General Assembly responded by enacting House Resolution 334 of 2009, which required the Legislative Budget and Finance Committee ("Committee") to conduct a study of Pennsylvania's property tax assessment system and issue a report. The Committee now has completed its study and has released a 222-page report on Pennsylvania's property tax assessment system (the full report can be found at http://lbfc.legis.state.pa.us). While much of the report sets forth the obvious (e.g. that real property taxes are an important source of revenue for counties, municipalities and school districts), several interesting tidbits were presented. Among these are...