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Assessment Journal

Authors

Tim Wooten

Keywords

Assessment sales ratio studies, Assessment ratios, Assessment performance measures

Abstract

This article responds to the Assessment Journal article titled Questioning the Property Tax Division of the State Comptroller’s Office: Do Appraisals Adequately Represent Sales? The author claims the previous article asked the wrong question and states the correct question is “Is the appraisal level derived from the state’s sample of sales and appraisal representative of the appraisal level in the property population?”

First Page

97

Last Page

102

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