Covers general trends, disclosure of sale price, intangible property, adjustments to sales prices, use of ratio studies, uniformity standards, level standards, reliability, market value, measures of assessment level, outliers, sales chasing, sample size and representativeness, and legal action.
Assessment sales ratio studies, Assessment equalization
International Association of Assessing Officers Technical Standards Committee (2009). State and provincial ratio study practices : Results of 2008 survey. Journal of Property Tax Assessment & Administration, 6(2), 29-81. Retrieved from https://researchexchange.iaao.org/jptaa/vol6/iss2/3