The intent of this analysis is to continue to search for clarification of technical issues by exploring and reviewing state, provincial and territorial level ratio study practices throughout the United States and Canada. Responses are interpreted to attempt to provide meaningful comparisons with previous surveys.
Assessment sales ratio studies, Personal property tax, Real property transfer tax, Assessment equalization
Dornfest, A. S., & Thompson, D. C. (2004). State and provincial ratio study practices: 2003 survey results. Journal of Property Tax Assessment & Administration, 1(1), 31-70. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss1/3