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Assessment Journal

Authors

John W. Birch

Keywords

Assessment ratios, Comparable sales adjustments

Abstract

This paper refines a method described by Birch, Sunderman, and Hamilton (1991) for calculating the minimum number of sales needed to support a classwide adjustment of property values. The more accurate method described here show that minimum required sample sizes are smaller than those computed with the old method. Includes comments from Robert Gloudemans and Lorraine Steiner to the author and the author’s response.

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