"Questioning the Property Tax Division of the State Comptroller's Offic" by Jack P. Friedman, George Kimeldorf et al.

Assessment Journal

Article Title

Questioning the Property Tax Division of the State Comptroller's Office - do appraisals adequately represent sales?

Authors

Jack P. Friedman
George Kimeldorf
Barry Diskin

Keywords

Schools - Finance, Assessment ratios, Assessment performance measures

Abstract

This article discusses the process of how Property Tax Divisions from the State Comptroller’s Office are responsible for assuring that local appraisals for assessment purposes represent market value. The basis of the test is to compare appraisals to actual sale prices.

Recommended Citation

Friedman, Jack P.; Kimeldorf, George; and Diskin, Barry (2003) "Questioning the Property Tax Division of the State Comptroller's Office - do appraisals adequately represent sales?," Assessment Journal: Vol. 10: No. 2, Article 2.
Available at: https://researchexchange.iaao.org/assessment_journal/vol10/iss2/2

First Page

Last Page

Download

COinS