Assessment performance measures, Assessment ratios
Rural and small jurisdictions with few sales need the benefit from a trimming process to deal with outliers just as much larger jurisdictions. Although the recess to deal with outliers just as much as larger jurisdictions. Although the removal of ratios from a sample should be performed cautiously, a good trimming formula can provide an objective framework for developing rules and guidelines.
Tomberlin, Nancy C.
"Trimming outlier ratios in small samples,"
Assessment Journal: Vol. 8
, Article 2.
Available at: https://researchexchange.iaao.org/assessment_journal/vol8/iss4/2