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Assessment Journal

Keywords

Mass appraisal techniques, MRA in assessment, Assessment performance measures

Abstract

This paper examines the possibility of and reasons for property tax inequity when the sample of sold properties used in mass appraisal has a distribution of property characteristics that differs from that of the entire population from which the sales occur.

Notes

This paper is a portion of Dr. Hamilton’s doctoral dissertation on property tax equity, dispersion, and incidence at the University of Wisconsin-Madison.

First Page

47

Last Page

57

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