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Assessment Journal

Authors

Jim Todora

Keywords

Assessment reviews and appeals

Abstract

This paper addresses the various roles a review appraiser may take when a challenge to an assessed value is being considered, including the appraisal process and how the review appraiser should address various aspects of that process. Although the motivations for having a review appraisal may differ from the assessor to the taxpayer, many of the principles and techniques are applicable to both. This article will also demonstrate how the services of a review appraiser can work toward resolving disputes.

First Page

49

Last Page

61

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