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Assessment Journal

Keywords

Valuation approaches, Comparable sales adjustments, Assessment ratios

Abstract

Real estate markets have been prosperous in recent years, particularly in the western states. Increasing price levels raise challenges for assessment administrators, but also bring opportunities for effectively using maker-based appraisal techniques, improving equity, and increasing the credibility of property tax administration. This paper summarizes these challenges and opportunities.

Notes

This paper was presented at the Annual Conference of Western States Association of Tax Administrators, September 1995.

First Page

55

Last Page

58

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