Your Federal Quarterly Tax Payments are due April 15th Get Help Now >>

Recording Real Estate Laws in Pennsylvania - Excel by nbe11107

VIEWS: 23 PAGES: 704

Recording Real Estate Laws in Pennsylvania document sample

More Info
									                                                                 2008 Survey on Ratio Studies                               Revised 7/21/08




                                        Question 1: Name
Session ID             Submit Time      (first last):        Question 1: Title:                 Question 1: Jurisdiction:



227600010 Alabama       6/16/2008 12:25 Derrick Coleman      Field Operations Supervisor        Alabama




225770487 Alaska         6/6/2008 14:39 Ronald Brown         Asst. State Assessor               State of Alaska




219838630 Arizona        5/9/2008 16:58 Valerie Courtright   Research and Compliance Manager State of Arizona




229387653 Arkansas      6/24/2008 13:51 Amy Gilbert          Ratio Study Coordinator            State of Arkansas


224692949 California     6/2/2008 11:46 Mark Nisson          Tax Policy Analyst                 California




                                                                             1 of 704
                                                                          2008 Survey on Ratio Studies                                Revised 7/21/08




                                                  Question 1: Name
Session ID                       Submit Time      (first last):       Question 1: Title:                  Question 1: Jurisdiction:




221876676 Colorado                5/19/2008 13:28 Kenneth Beazer      Property Tax Specialist III         State of Colorado




227610210 Connecticut             6/16/2008 12:56 Patrick Sullivan    Sales Assessment Ratio Field Rep.   State of Connecticut




232528905 Delaware                 7/10/2008 9:38 Louis Cox           Assessment Supervisor               Kent County, Delaware


223624801 District of Columbia    5/28/2008 10:46 Cappello, Stephen   Supervisory Appraiser               Washington, DC



                                                                                      2 of 704
                                                                      2008 Survey on Ratio Studies                                 Revised 7/21/08




                                              Question 1: Name
Session ID                   Submit Time      (first last):       Question 1: Title:                 Question 1: Jurisdiction:




229991326 Florida             6/26/2008 18:54 Al Mobley                                              Florida




226262869 Georgia              6/10/2008 4:39 Todd Paschal        Director - Sales Ratio Division    State of Georgia




222967490 Hawaii County of    5/23/2008 18:03 Stanley Sitko       Real Property Administrator        County of Hawaii


                                                              PROPERTY VALUATION
225715596 Hawaii-Honolulu      6/6/2008 11:53 PAULINE IWAMOTO ANALYST III                            CITY AND COUNTY OF HONOLULU




219565172 Idaho                5/8/2008 15:18 Alan S. Dornfest    Property Tax Policy Supervisor     Idaho


                                              David Fangmeier &   Supervisors, Sales Ratio &
229828628 Illinois             6/26/2008 8:25 Margaret Filipiak   Equalization Unit of 704
                                                                                 3
                                                                     2008 Survey on Ratio Studies                                   Revised 7/21/08




                                            Question 1: Name
Session ID                 Submit Time      (first last):        Question 1: Title:                 Question 1: Jurisdiction:


223678336 Indiana           5/28/2008 13:27 Barry Wood           Assessment Division Director       Indiana


223360333 Iowa              5/27/2008 10:38 Karen Cooper         Revenue Examiner III               State




223867472 Kansas             5/29/2008 7:10 Peter Davis          Ratio Study Manager                State of Kansas



227811907 Kentucky           6/17/2008 9:44 Kim Holt             Program Coordinator                Kentucky

225223830 Louisiana          6/4/2008 13:39 Jeff Crosby          Director - Appraisal Division


219421362 Maine                5/8/2008 7:59 Thomas E. Walker    Tax Section Manager                Maine


248825229 Maryland           9/30/2008 6:15 wagner joe           assessor supervisor                state of maryland


235170376 Massachusetts     7/23/2008 11:33 James Paquette       Sr. Analyst                        Commonwealth of Massachusetts


                                                                 Manager, Local Assessment
219204530 Michigan           5/7/2008 11:26 Harold E. Anderson   Review Section                     State of Michigan


225709474 Minnesota          6/6/2008 10:26 Leonard Peterson     Senior Research Analyst/Supervisor State of Minnesota

                                                                                 4 of 704
             Mississippi                    T. W. Bearden        Division Director                  State of Mississippi
                                                                   2008 Survey on Ratio Studies                                Revised 7/21/08




                                            Question 1: Name
Session ID                 Submit Time      (first last):      Question 1: Title:                 Question 1: Jurisdiction:

224987533 Missouri           6/3/2008 13:29 Shawn T. Ordway    Ratio Section Manager              Missouri

234862355 Montana            7/22/2008 0:00 Debbie Jurcich     Bureau Chief Management Analysts Montana

226073617 Nebraska             6/9/2008 8:54 Ruth A Sorensen   Property Tax Administrator         Nebraska

                                                               Chief, Division of Assessment
227091979 Nevada             6/13/2008 7:53 Terry Rubald       Standards                          State of Nevada




220080318 New Hampshire      5/12/2008 6:10 Linda Kennedy      Manager, Equalization Bureau       State of New Hampshire



220418758 New Jersey         5/14/2008 7:49 James LeBlon       Prinicpal Field Representative     State of New Jersey




227886700 New Mexico        6/17/2008 12:58 Randall Kincaid    Appraiser                          NM Taxation & Revenue Dept


232021825 New York             7/8/2008 9:19 james f. dunne    director of tax research           State


226268530 North Carolina     6/10/2008 5:45 Bill Wilkes        Assistant Director                 North Carolina




221365078 North Dakota       5/16/2008 8:40 Marcy Dickerson    State Supervisor of Assessments    State of North Dakota



221386884 Ohio               5/16/2008 9:43 Shelley Wilson     Executive Administrator            Ohio
                                                                            5 of 704
                                                                        2008 Survey on Ratio Studies                                  Revised 7/21/08




                                             Question 1: Name
Session ID                 Submit Time       (first last):          Question 1: Title:                 Question 1: Jurisdiction:


219143450 Oklahoma             5/7/2008 8:25 Joe Hapgood, CAE       Revenue Administrator              State of Oklahoma




229826747 Oregon             6/26/2008 9:24 Al Gaines               Appraiser/Analyst                  Oregon




231026524 Pennsylvania         7/2/2008 6:53 Gregory J. Schoffler   Executive Director                 Commonwealth of Pennsylvania




                                                                    SUPERVISOR-LOCAL
224883272 Rhode Island         6/3/2008 8:16 JAMES SAVAGE           GOVERNMENT ASSISTANCE              STATE OF RHODE ISLAND




227795364 South Carolina     6/17/2008 8:56 Sandy Houck             Special Projects Coordinator       Property Div.




                                                                                  6 of 704
227759046 South Dakota       6/17/2008 6:57 Colleen R. Skinner      Property Tas Specialist            South Dakota
                                                              2008 Survey on Ratio Studies                                  Revised 7/21/08




                                       Question 1: Name
Session ID             Submit Time     (first last):      Question 1: Title:                    Question 1: Jurisdiction:



227786563 Tennessee      6/17/2008 8:49 Barry Monson      State Valuation Coordinator           State of Tennessee



219492696 Texas          5/8/2008 11:40 Buddy Breivogel   Manager                               State of Texas



232303236 Utah           7/9/2008 11:05 Gerald Osborne    Real Property Section Manager         State of Utah



229283001 Vermont        6/24/2008 8:45 Mark Paulsen      District Advisor Supervisor           State of Vermont




223575935 Virginia       5/28/2008 8:44 H.Keith Mawyer    Manager




223974014 Washington    5/29/2008 11:19 Deb Mandeville    Property & Acquisition Specialist 5   Washington




                                                                          7 of 704
                                                                        2008 Survey on Ratio Studies                               Revised 7/21/08




                                                 Question 1: Name
Session ID                      Submit Time      (first last):      Question 1: Title:                 Question 1: Jurisdiction:




231061853 West Virginia             7/2/2008 7:43 Judy              Appraiser Manager




226546437 Wisconsin               6/11/2008 7:05 Scott Shields      Equalization Section Chief         State of Wisconsin




227127561 Wyoming                6/13/2008 10:11 Kenneth Uhrich     Appraisal Supervisor               State of Wyoming
          US Totals




223951192 CA Alberta             5/29/2008 10:23 Darryl Menzak      Manager                            Province of Alberta




233074212 CA British Columbia    7/13/2008 10:18 Bruce Turner       Executive Director                 British Columbia


                                                                                    8 of 704
                                                                         2008 Survey on Ratio Studies                                Revised 7/21/08




                                                  Question 1: Name
Session ID                       Submit Time      (first last):      Question 1: Title:                  Question 1: Jurisdiction:




225673715 CA Manitoba                6/6/2008 9:15 Goedon Tepleski   Residential Valuation Coordinator   Province of Manitoba


229306993 CA New Brunswick        6/24/2008 10:15 Losier Gérard      Manager of Support Services         New Brunswick



232579380 CA Newfoundland         7/10/2008 11:59 Glenn G Stacey     Provincial CAMA Specialist          Newfoundland




219819311 CA NW terr               5/9/2008 14:54 Terry Brookes      Manager of Property Assessment      Northwest Territories


252185537 Nova Scotia            10/14/2008 15:16 Jean Thorburn      VP-Quality Services                 Nova Scotia




230083037 CA Ontario               6/27/2008 7:28 Craig Bishop       Manager, Statistical Support        Province of Ontario




236189127 Prince Edward Island     7/29/2008 6:53 Janice MacDonald   Valuation Coordinator               Prince Edward Island




222414173 CA Quebec               5/21/2008 12:35 Gauthier Mathieu   Chartered real estate appraiser     Quebec


                                                                                     9 of 704
                                                                   2008 Survey on Ratio Studies                               Revised 7/21/08




                                            Question 1: Name
Session ID                  Submit Time     (first last):      Question 1: Title:                 Question 1: Jurisdiction:




236740091 Saskatchewan        7/31/2008 9:46 Steve Suchan      Director, Technical Standards      Saskatchewan
          Canadian Totals




                                                                              10 of 704
                                                    2008 Survey on Ratio Studies                                           Revised 7/21/08




                                                  Question 1:
             Question 1: Agency name:             Country:        Question 1: E-mail address:         Question 1: Phone:



Alabama      Alabama Department of Revenue        United States derrick.coleman@revenue.alabama.gov   334-242-1525




Alaska       Office of the State Assessor         USA             ronald.brown@alaska.gov             (907) 269-4565




Arizona      Arizona Department of Revenue        USA             vcourtright@azdor.gov               602.716.6866




Arkansas     Assessment Coordination Department   USA             Amy.Gilbert@acd.state.ar.us         501-324-9121


California   Board of Equalization                USA             Mark.Nisson@boe.ca.gov              916-324-0295




                                                                11 of 704
                                                                             2008 Survey on Ratio Studies                                     Revised 7/21/08




                                                                           Question 1:
                       Question 1: Agency name:                            Country:        Question 1: E-mail address:   Question 1: Phone:




Colorado               Department of Local Affairs, Div. of Property Tax   USA             ken.beazer@state.co.us        303-866-2790




Connecticut            State of Connecticut                                USA             patrick.j.sullivan@ct.gov     860-418-6406




Delaware               Assessment Division                                 USA             lou.cox@co.kent.de.us         302-744-2402


District of Columbia   Office of Tax and Revenue                                           Stephen.Cappello@dc.gov       (202)442-6738



                                                                                         12 of 704
                                                         2008 Survey on Ratio Studies                                    Revised 7/21/08




                                                       Question 1:
                   Question 1: Agency name:            Country:      Question 1: E-mail address:    Question 1: Phone:




Florida            Florida Department of Revenue       USA           mobleya@dor.state.fl.us        850-487-0945




Georgia            Department of Audits and Accounts   US            paschal@audits.ga.gov          404-656-0492




Hawaii County of   Real Property Tax Division          USA           ssitko@co.hawaii.hi.us         (808) 961-8286



Hawaii-Honolulu    REAL PROPERTY ASSESSMENT DIVISION   USA           piwamoto@honolulu.gov          (808) 527-5548




Idaho              Idaho State Tax Commission          U.S.          adornfest@tax.idaho.gov        208-334-7742



Illinois           Illinois Dept. of Revenue           United States david.fangmeier@illinois.gov
                                                                   13 of 704                        217-557-0965
                                                                       2008 Survey on Ratio Studies                                      Revised 7/21/08




                                                                     Question 1:
                Question 1: Agency name:                             Country:        Question 1: E-mail address:    Question 1: Phone:


Indiana         Department of Local Government Finance               United States Bwood@dlgf.in.gov                (317) 232-3762


Iowa            Iowa Department of Revenue                           USA             karen.cooper@iowa.gov          515-281-3304




Kansas          Property Valuation Division                          USA             pete_davis@kdor.state.ks.us    785 296-3770



Kentucky        Kentucky Department of Revenue                       USA             kim.holt@ky.gov                502/564-8338

Louisiana       Louisiana Tax Commission                             USA             jeffrey.crosby@la.gov          225.925.7830 x222


Maine           Maine Revenue Service                                USA             Thoams.e.walker@maine.gov      207 287-4785


Maryland        state of maryland dept of assessments and taxation   usa             jwagner@dat.state.md.us        410-767-1199


Massachusetts   Department of Revenue                                USA             paquettej@dor.state.ma.us      617-626-2395



Michigan        Michigan Department Treasury                         USA             AndersonH1@michigan.gov        517-373-3327


Minnesota       Minnesota Department of Revenue                      USA             Leonard.Peterson@state.mn.us   (651)556-6110

                                                                                   14 of 704
Mississippi     Mississippi State Tax Commission                     USA                                            601-876-7164
                                                               2008 Survey on Ratio Studies                                        Revised 7/21/08




                                                             Question 1:
                 Question 1: Agency name:                    Country:        Question 1: E-mail address:      Question 1: Phone:

Missouri         State Tax Commission of Missouri            USA             shawn.ordway@stc.mo.gov          573-751-1726

Montana          Department of Revenue                       USA             djurcich@mt.gov                  406-841-2573

Nebraska         Department of Revenue                       USA             ruth.sorensen@nebraska.gov       402-471-5962



Nevada           Department of Taxation                      United States trubald@tax.state.nv.us            775-684-2095




New Hampshire    NH Dept. of Revenue Administration          USA             lkennedy@rev.state.nh.gov        603-271-2687



New Jersey       Div. of Taxation                            US              james.leblon@treas.state.nj.us   609-633-7498




New Mexico       Property Tax Division                       USA             Randallj.kincaid@state.nm.us     575-528-6156


New York         NY State Office of Real Property Services   US              jim.dunne@orps.state.ny.us       518-473-4532


North Carolina   Department of Revenue                       United States william.wilkes@dornc.com           (919) 733-7711




North Dakota     Office of State Tax Commissioner            United States mdickerson@state.nd.gov            701.328.3128



Ohio             Department of Taxation                      USA             shelley_wilson@tax.state.oh.us   614-466-5744
                                                                           15 of 704
                                                          2008 Survey on Ratio Studies                                     Revised 7/21/08




                                                        Question 1:
                 Question 1: Agency name:               Country:       Question 1: E-mail address:    Question 1: Phone:


Oklahoma         Oklahoma Tax Commission                USA            jhapgood@tax.ok.gov            (405) 319-8227




Oregon           Oregon Department of Revenue           USA            al.gaines@state.or.us          541.686.7939




Pennsylvania     State Tax Equalization Board           United States gschoffler@state.pa.us          (717) 787-5950




Rhode Island     DIVISION OF PROPERTY VALUATION                        JSAVAGE@MAIL.STATE.RI.US       401-222-2885




South Carolina   South Carolina Department of Revenue   U.S.           houcks@sctax.org               (803) 898-5478




                                                                      16 of 704
South Dakota     Department of Revenue and Regulation   USA             COLLEEN.SKINNER@STATE.SD.US   (605) 773-5120
                                                              2008 Survey on Ratio Studies                                          Revised 7/21/08




                                                            Question 1:
             Question 1: Agency name:                       Country:        Question 1: E-mail address:       Question 1: Phone:



Tennessee    Comptroller Division of Property Assessments   USA             barry.monson@state.tn.us          (615) 401-7912



Texas        Comptroller of Public Accounts                 US              buddy.breivogel@cpa.state.tx.us            5123058681



Utah         Utah State Tax Commission                      USA             gosborne@utah.gov                 801-541-6874



Vermont      Vermont Tax Department                         USA             mark.paulsen@state.vt.us          802-828-5870




Virginia     Virginia Department of Taxation                                keith.mawyer@tax.virginia.gov     (804) 367-8020




Washington   Dept of Revenue, Property Tax Division         USA             debm@dor.wa.gov                   (360) 570-5863




                                                                          17 of 704
                                                   2008 Survey on Ratio Studies                                       Revised 7/21/08




                                                 Question 1:
                      Question 1: Agency name:   Country:        Question 1: E-mail address:    Question 1: Phone:




West Virginia         WV State Tax Department    USA             sjudy@tax.state.wv.us                   3045583940




Wisconsin             Department of Revenue      United States Scott.Shields@revenue.wi.gov     (608) 266-8223




Wyoming               Property Tax Division      USA             kuhric@state.wy.us             (307) 777-5232
US Totals




CA Alberta            Municipal Affairs          Canada          darryl.menzak@gov.ab.ca        780-422-3110




CA British Columbia   BC Assessment Authority    Canada          bruce.turner@bcassessment.ca   250-595-6211


                                                               18 of 704
                                                                           2008 Survey on Ratio Studies                                            Revised 7/21/08




                                                                         Question 1:
                      Question 1: Agency name:                           Country:        Question 1: E-mail address:        Question 1: Phone:




CA Manitoba           Assessment Services                                Canada          gordon.tepleski@gov.mb.ca


CA New Brunswick      Service New Brunswick                              Canada          gerard.losier@snb.ca               (506)-457-7862



CA Newfoundland       Municipal Assessment Agency Inc                    Canada          gstacey@maa.ca                     709-724-1532




CA NW terr            Municipal and Community Affairs                    Canada          terry_brookes@gov.nt.ca            (867) 920-3023


Nova Scotia           Property Valuation Services Corporation            Canada          thorbujp@gov.ns.ca                 902-222-6865




CA Ontario            Municipal Property Assessment Corporation (MPAC)   Canada          bishopcr@mpac.ca                   905-937-6182




Prince Edward Island Provincial Treasury, Taxation & Property Records    CANADA          ajmacdonald@gov.pe.ca              (902) 368-6631




CA Quebec             Ministry of municipal affairs and regions          Canada          mathieu.gauthier@mamr.gouv.qc.ca   418-691-2015, p 3180


                                                                                       19 of 704
                                                                2008 Survey on Ratio Studies                                     Revised 7/21/08




                                                              Question 1:
                  Question 1: Agency name:                    Country:        Question 1: E-mail address:   Question 1: Phone:



                  Saskatchewan Assessment Management Agency
Saskatchewan      (SAMA)                                      Canada          steve.suchan@sama.sk.ca       306 924-8024
Canadian Totals




                                                                            20 of 704
                                                                      2008 Survey on Ratio Studies   Revised 7/21/08




             Question 2: Q2: What is your
             jurisdiction type?             Question 2: Other, describe (50 char limit):



Alabama      State agency




Alaska       State agency




Arizona      State agency




Arkansas     State agency


California   State agency




                                                                                 21 of 704
                                                                                    2008 Survey on Ratio Studies   Revised 7/21/08




                       Question 2: Q2: What is your
                       jurisdiction type?                 Question 2: Other, describe (50 char limit):




Colorado               State agency




Connecticut            State agency




Delaware               Local


District of Columbia   Other, describe (50 char limit):   Best described as local, without state oversight.



                                                                                               22 of 704
                                                                            2008 Survey on Ratio Studies   Revised 7/21/08




                   Question 2: Q2: What is your
                   jurisdiction type?             Question 2: Other, describe (50 char limit):




Florida            State agency




Georgia            State agency




Hawaii County of   Local



Hawaii-Honolulu    Local




Idaho              State agency



Illinois           State agency                                                        23 of 704
                                                                         2008 Survey on Ratio Studies   Revised 7/21/08




                Question 2: Q2: What is your
                jurisdiction type?             Question 2: Other, describe (50 char limit):


Indiana         State agency


Iowa            State agency




Kansas          State agency



Kentucky        State agency

Louisiana       State agency


Maine           State agency


Maryland        State agency


Massachusetts   State agency



Michigan        State agency


Minnesota       State agency

                                                                                    24 of 704
Mississippi     State agency
                                                                          2008 Survey on Ratio Studies   Revised 7/21/08




                 Question 2: Q2: What is your
                 jurisdiction type?             Question 2: Other, describe (50 char limit):

Missouri         State agency

Montana          State agency

Nebraska         State agency



Nevada           State agency




New Hampshire    State agency



New Jersey       State agency




New Mexico       State agency


New York         State agency


North Carolina   State agency




North Dakota     State agency



Ohio             State agency
                                                                                     25 of 704
                                                                          2008 Survey on Ratio Studies   Revised 7/21/08




                 Question 2: Q2: What is your
                 jurisdiction type?             Question 2: Other, describe (50 char limit):


Oklahoma         State agency




Oregon           State agency




Pennsylvania     State agency




Rhode Island     State agency




South Carolina   State agency




                                                                                     26 of 704
South Dakota     State agency
                                                                      2008 Survey on Ratio Studies   Revised 7/21/08




             Question 2: Q2: What is your
             jurisdiction type?             Question 2: Other, describe (50 char limit):



Tennessee    State agency



Texas        State agency



Utah         State agency



Vermont      State agency




Virginia     State agency




Washington   State agency




                                                                                 27 of 704
                                                                               2008 Survey on Ratio Studies   Revised 7/21/08




                      Question 2: Q2: What is your
                      jurisdiction type?             Question 2: Other, describe (50 char limit):




West Virginia         State agency




Wisconsin             State agency




Wyoming               State agency
US Totals




CA Alberta            Provincial agency




CA British Columbia   Provincial agency


                                                                                          28 of 704
                                                                              2008 Survey on Ratio Studies   Revised 7/21/08




                     Question 2: Q2: What is your
                     jurisdiction type?             Question 2: Other, describe (50 char limit):




CA Manitoba          Provincial agency


CA New Brunswick     Provincial agency



CA Newfoundland      State agency




CA NW terr           Territory


Nova Scotia          Provincial agency




CA Ontario           Provincial agency




Prince Edward Island Provincial agency




CA Quebec            Local


                                                                                         29 of 704
                                                                           2008 Survey on Ratio Studies   Revised 7/21/08




                  Question 2: Q2: What is your
                  jurisdiction type?             Question 2: Other, describe (50 char limit):




Saskatchewan      Provincial agency
Canadian Totals




                                                                                      30 of 704
                                                                          2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                              Question 4:
             Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
             annual or explain other variations.                                                             (check all that apply)                           erritory officials



Alabama      Annual                                                                                                                                                            1




Alaska       Not required by statute.




Arizona      Statutes say we MAY conduct studies annually. (We do).                                                                                                            1




             Annual except real estate. Real estate is after reappraisal. Three to five year reappraisal.
Arkansas     Can do ratio study on real estate at any time.                                                                                                                    1
             We don't conduct ratio studies, per se, of locally assessed properties. Instead, we sample
             the assessments of some counties for purposes of measuring overall assessment levels
California   under the vagaries of Proposition 13.                                                                                                                             1




                                                                                     31 of 704
                                                                                    2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                        Question 4:
                       Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                       annual or explain other variations.                                                             (check all that apply)                           erritory officials




Colorado               Annual                                                                                                                                                            1




Connecticut            Annual                                                                                                                                                            1




Delaware               It is not required to conduct ratio studies and such studies are not conducted


District of Columbia   annual



                                                                                               32 of 704
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                    Question 4:
                   Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                   annual or explain other variations.                                                             (check all that apply)                           erritory officials




Florida            Annual                                                                                                                                                            1




Georgia            annually                                                                                                                                                          1




Hawaii County of   Annual



Hawaii-Honolulu    Annual and as need arises.




Idaho              annual                                                                                                                                                            1



Illinois           Annually                                                                33 of 704                                                                                 1
                                                                             2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                 Question 4:
                Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                annual or explain other variations.                                                             (check all that apply)                           erritory officials


Indiana         Annually


Iowa            Annually                                                                                                                                                          1




Kansas          Annually                                                                                                                                                          1



Kentucky        Annually                                                                                                                                                          1

Louisiana       Annually                                                                                                                                                          1


Maine           Annual                                                                                                                                                            1

                md reassesses every property on a triennial basis, a ratio study is done annually for the
Maryland        third being reassessed                                                                                                                                            1


Massachusetts   Every 3 years.                                                                                                                                                    1



Michigan        Ratio and/or appraisal studies are the responcibility of the County Equalization department.


Minnesota       Annual                                                                                                                                                            1

                                                                                        34 of 704
Mississippi     Once every four years (at Least)                                                                                                                                  1
                                                                               2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                                                                  Question 4:
                 Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                 annual or explain other variations.                                                             (check all that apply)                           erritory officials

Missouri         Bi-ennial, following each bi-ennial reassessment.                                                                                                                 1

Montana          Annual for railroad and airline tax rate; used to verify 6 year cyclical rappraisal accuracy                                                                      1

Nebraska         Annually                                                                                                                                                          1

                 Conducted annually; however, each county is studied only once every 3 years. (1/3 of total
Nevada           counties each year)                                                                                                                                               1




New Hampshire    Annual                                                                                                                                                            1



New Jersey       Annual                                                                                                                                                            1




New Mexico       Annually                                                                                                                                                          1


New York         annual                                                                                                                                                            1


North Carolina   Annually                                                                                                                                                          1




North Dakota     Annual                                                                                                                                                            1



Ohio             semi-annaully                                                                                                                                                     1
                                                                                          35 of 704
                                                                               2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                                                                  Question 4:
                 Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                 annual or explain other variations.                                                             (check all that apply)                           erritory officials


Oklahoma         Annually                                                                                                                                                          1




                 State is not required to conduct ratio studies, but counties (36) are required by statute to
Oregon           do so annually.




Pennsylvania     Annual and when Court Ordered                                                                                                                                     1




Rhode Island     ANNUAL                                                                                                                                                            1




South Carolina   Annually                                                                                                                                                          1




                                                                                         36 of 704
South Dakota     ANNUAL                                                                                                                                                            1
                                                                          2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                              Question 4:
             Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
             annual or explain other variations.                                                             (check all that apply)                           erritory officials



Tennessee    Every 2 years                                                                                                                                                     1



Texas        Annually                                                                                                                                                          1



Utah         Annual                                                                                                                                                            1



Vermont      Annually                                                                                                                                                          1




Virginia     Annual                                                                                                                                                            1




Washington   Annually                                                                                                                                                          1




                                                                                     37 of 704
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                                                                                                                                                                        Question 4:
                      Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if    Question 4: Q4: Who conducts your ratio study?   State/province/t
                      annual or explain other variations.                                                              (check all that apply)                           erritory officials




West Virginia         Annual                                                                                                                                                             1




Wisconsin             Annually, but quarterly report is also run                                                                                                                         1




Wyoming               Annually                                                                                                                                                           1
US Totals                                                                                                         38                                                                    44




CA Alberta            Annual                                                                                                                                                             1




CA British Columbia   Annual for performance reporting; more frequent for valuation & audit purposes.                                                                                    1


                                                                                              38 of 704
                                                                                   2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                       Question 4:
                      Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                      annual or explain other variations.                                                             (check all that apply)                           erritory officials




CA Manitoba           We are not required under any statute we do however as policy conduct a study each year.                                                                          1


CA New Brunswick      Annually                                                                                                                                                          1



CA Newfoundland       Every 3 years                                                                                                                                                     1




CA NW terr            No specific requirement.


Nova Scotia           annual                                                                                                                                                            1




CA Ontario            Every four years with each assessment update.                                                                                                                     1




Prince Edward Island We conduct ratio studies on an Annual basis.                                                                                                                       1




CA Quebec             Annually                                                                                                                                                          1


                                                                                              39 of 704
                                                                               2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                                   Question 4:
                  Question 3: Q3: How often is your jurisdiction required to conduct ratio studies? Indicate if   Question 4: Q4: Who conducts your ratio study?   State/province/t
                  annual or explain other variations.                                                             (check all that apply)                           erritory officials




Saskatchewan      Annual as per primary audit legislation                                                                                                                           1
Canadian Totals                                                                                                                                                                    10

                                                                                                                                                                   State does but
                                                                                                                                                                   Local does
                                                                                                                                                                   column




                                                                                          40 of 704
                                                                             2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                           Question 6: Q6: If you use both
                             Question 4:                                                                                   sales and independent
             Question        Contracted service                                   Question 5: Q5: Which of the following   appraisals, can they be
             4: Local        provider (university or   Question 4: Other, specify does your real property ratio study      combined in order to study one
             officials       private company)          (50 char limit):           include?                                 type or category of property?



Alabama                                                                           Sales only



                                                                                  Both sales and independent appraisals
Alaska                   1                                                        (Changed to Sales Only)




Arizona                                                                           Sales only




Arkansas                                                                          Both sales and independent appraisals    Yes, comments (50 char limit):


California                                                                        Independent appraisals only




                                                                                       41 of 704
                                                                                           2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                                         Question 6: Q6: If you use both
                                       Question 4:                                                                                       sales and independent
                       Question        Contracted service                                       Question 5: Q5: Which of the following   appraisals, can they be
                       4: Local        provider (university or       Question 4: Other, specify does your real property ratio study      combined in order to study one
                       officials       private company)              (50 char limit):           include?                                 type or category of property?




Colorado                                                         1                              Both sales and independent appraisals    Yes, comments (50 char limit):




Connecticut                                                                                     Sales only




Delaware                                                             Not applicable


District of Columbia               1                                                            Sales only



                                                                                                     42 of 704
                                                                                   2008 Survey on Ratio Studies                                                     Revised 7/21/08




                                                                                                                                  Question 6: Q6: If you use both
                                   Question 4:                                                                                    sales and independent
                   Question        Contracted service                                   Question 5: Q5: Which of the following    appraisals, can they be
                   4: Local        provider (university or   Question 4: Other, specify does your real property ratio study       combined in order to study one
                   officials       private company)          (50 char limit):           include?                                  type or category of property?




Florida                                                                                   Both sales and independent appraisals   Yes, comments (50 char limit):




Georgia                                                                                   Both sales and independent appraisals   Yes, comments (50 char limit):




Hawaii County of               1                             In house valuation analyst   Sales only



Hawaii-Honolulu                1                                                          Sales only




Idaho                                                                                     Sales only



Illinois                                                                                  Sales only704
                                                                                              43 of
                                                                                    2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                                  Question 6: Q6: If you use both
                                Question 4:                                                                                       sales and independent
                Question        Contracted service                                       Question 5: Q5: Which of the following   appraisals, can they be
                4: Local        provider (university or       Question 4: Other, specify does your real property ratio study      combined in order to study one
                officials       private company)              (50 char limit):           include?                                 type or category of property?

                                                                                         Both sales and independent appraisals
Indiana                     1                                                            (Changed to Sales Only)


Iowa                                                                                     Both sales and independent appraisals    Yes, comments (50 char limit):




Kansas                                                                                   Sales only



Kentucky                                                                                 Both sales and independent appraisals    Yes, comments (50 char limit):

Louisiana                                                                                Both sales and independent appraisals    Yes, comments (50 char limit):


Maine                       1                                                            Both sales and independent appraisals    Yes, comments (50 char limit):


Maryland                                                      this dept                  Sales only


Massachusetts               1                                                            Both sales and independent appraisals    Yes, comments (50 char limit):



Michigan                    1                                                            Both sales and independent appraisals    Yes, comments (50 char limit):


Minnesota                   1                                                            Sales only

                                                                                             44 of 704
Mississippi                 1                             1                              Sales only
                                                                                 2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                               Question 6: Q6: If you use both
                                 Question 4:                                                                                   sales and independent
                 Question        Contracted service                                   Question 5: Q5: Which of the following   appraisals, can they be
                 4: Local        provider (university or   Question 4: Other, specify does your real property ratio study      combined in order to study one
                 officials       private company)          (50 char limit):           include?                                 type or category of property?

Missouri                                                                              Both sales and independent appraisals    Yes, comments (50 char limit):

Montana                                                                               Sales only

Nebraska                                                                              Sales only



Nevada                                                                                Both sales and independent appraisals    No




New Hampshire                                                                         Sales only



New Jersey                   1                                                        Sales only




New Mexico                                                                            Sales only


New York                                                                              Both sales and independent appraisals    Yes, comments (50 char limit):


North Carolina               1                                                        Sales only




North Dakota                 1                                                        Both sales and independent appraisals    Yes, comments (50 char limit):



Ohio                                                                                  Sales only
                                                                                          45 of 704
                                                                                 2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                               Question 6: Q6: If you use both
                                 Question 4:                                                                                   sales and independent
                 Question        Contracted service                                   Question 5: Q5: Which of the following   appraisals, can they be
                 4: Local        provider (university or   Question 4: Other, specify does your real property ratio study      combined in order to study one
                 officials       private company)          (50 char limit):           include?                                 type or category of property?


Oklahoma                                                                              Sales only




Oregon                       1                                                        Sales only




Pennsylvania                                                                          Both sales and independent appraisals    No




Rhode Island                                                                          Sales only




South Carolina               0                                                        Sales only




                                                                                          46 of 704
South Dakota                                                                          Sales only
                                                                             2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                           Question 6: Q6: If you use both
                             Question 4:                                                                                   sales and independent
             Question        Contracted service                                   Question 5: Q5: Which of the following   appraisals, can they be
             4: Local        provider (university or   Question 4: Other, specify does your real property ratio study      combined in order to study one
             officials       private company)          (50 char limit):           include?                                 type or category of property?



Tennessee                                                                         Sales only



Texas                                                                             Both sales and independent appraisals    Yes, comments (50 char limit):



Utah                     1                                                        Sales only



Vermont                                                                           Both sales and independent appraisals    Yes, comments (50 char limit):




Virginia                 1                                                        Sales only




Washington                                                                        Both sales and independent appraisals    Yes, comments (50 char limit):




                                                                                       47 of 704
                                                                                          2008 Survey on Ratio Studies                                                         Revised 7/21/08




                                                                                                                                             Question 6: Q6: If you use both
                                      Question 4:                                                                                            sales and independent
                      Question        Contracted service                                       Question 5: Q5: Which of the following        appraisals, can they be
                      4: Local        provider (university or       Question 4: Other, specify does your real property ratio study           combined in order to study one
                      officials       private company)              (50 char limit):           include?                                      type or category of property?




West Virginia                                                                                  Sales only




Wisconsin                         1                                                            Both sales and independent appraisals         yes, comments (50 char limit):




Wyoming                        1                                                               Sales only
US Totals                     18                                2                                                                       25




CA Alberta                                                          Province                   Both sales and independent appraisals         Yes, comments (50 char limit):




CA British Columbia                                                                            Sales only


                                                                                                    48 of 704
                                                                                       2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                                     Question 6: Q6: If you use both
                                   Question 4:                                                                                       sales and independent
                       Question    Contracted service                                       Question 5: Q5: Which of the following   appraisals, can they be
                       4: Local    provider (university or       Question 4: Other, specify does your real property ratio study      combined in order to study one
                       officials   private company)              (50 char limit):           include?                                 type or category of property?




CA Manitoba                                                                                 Sales only


CA New Brunswick                                                                            Sales only



CA Newfoundland                                                                             Sales only




CA NW terr                                                   1                              Sales only


Nova Scotia                                                                                 Sales only




CA Ontario                                                                                  Sales only




Prince Edward Island                                                                        Sales only




CA Quebec                                                                                   Sales only


                                                                                                 49 of 704
                                                                                      2008 Survey on Ratio Studies                                                    Revised 7/21/08




                                                                                                                                    Question 6: Q6: If you use both
                                  Question 4:                                                                                       sales and independent
                  Question        Contracted service                                       Question 5: Q5: Which of the following   appraisals, can they be
                  4: Local        provider (university or       Question 4: Other, specify does your real property ratio study      combined in order to study one
                  officials       private company)              (50 char limit):           include?                                 type or category of property?




Saskatchewan                                                                               Sales only
Canadian Totals               0                             1




                                                                                                50 of 704
                                                          2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                          Question 7: Q7: If sales are
                                                          used in the ratio study, which                               Question 8: Q8: Which
                                                          jurisdiction performs the         Question 7: Other,         jurisdiction conducts the sales
             Question 6: Yes, comments (50 char limit):   sample selection?                 specify (50 char limit):   validation (screening)?



Alabama                                                   Both                                                         State/provincial agency




Alaska                                                    Local                                                        Local




Arizona                                                   Other, specify (50 char limit):   We use all valid sales.    Other, specify (50 char limit):




Arkansas     We can but we never have.                    State or province                                            Local


California




                                                                     51 of 704
                                                                      2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                      Question 7: Q7: If sales are
                                                                      used in the ratio study, which                               Question 8: Q8: Which
                                                                      jurisdiction performs the         Question 7: Other,         jurisdiction conducts the sales
                       Question 6: Yes, comments (50 char limit):     sample selection?                 specify (50 char limit):   validation (screening)?




Colorado               Depends on # of sales and specific situation   Local                                                        Local




Connecticut                                                           State or province                                            State/provincial agency




Delaware                                                              Other, specify (50 char limit):   Not applicable             Other, specify (50 char limit):


District of Columbia                                                  Local                                                        Local



                                                                                 52 of 704
                                                                        2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                        Question 7: Q7: If sales are
                                                                        used in the ratio study, which                              Question 8: Q8: Which
                                                                        jurisdiction performs the        Question 7: Other,         jurisdiction conducts the sales
                   Question 6: Yes, comments (50 char limit):           sample selection?                specify (50 char limit):   validation (screening)?




Florida            Only when appraisal resources or sales are limited   State or province                                           Local




Georgia                                                                 State or province                                           State/provincial agency




Hawaii County of                                                        Local                                                       Local



Hawaii-Honolulu                                                         Local                                                       Local




Idaho                                                                   Both                                                        Local



Illinois                                                                State or province
                                                                                   53 of 704                                        State/provincial agency
                                                                  2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                  Question 7: Q7: If sales are
                                                                  used in the ratio study, which                               Question 8: Q8: Which
                                                                  jurisdiction performs the         Question 7: Other,         jurisdiction conducts the sales
                Question 6: Yes, comments (50 char limit):        sample selection?                 specify (50 char limit):   validation (screening)?


Indiana                                                           Local                                                        Local


Iowa            Commercial Realty                                 State or province                                            Other, specify (50 char limit):




Kansas                                                            State or province                                            State/provincial agency



Kentucky                                                          Both                                                         Local

Louisiana                                                         State or province                                            State/provincial agency


Maine                                                             State or province                                            State/provincial agency


Maryland                                                          Other, specify (50 char limit):   this dept                  Other, specify (50 char limit):


Massachusetts   Apr. included in event of insufficient sales      Both                                                         Local


                                                                                                    County, under rules from
Michigan        Only if insufficient sales for a reliable study   Other, specify (50 char limit):   State                    Other, specify (50 char limit):


Minnesota                                                         Both                                                         Other, specify (50 char limit):

                                                                             54 of 704
Mississippi                                                       Both                              Contractor                 Other, specify (50 char limit):
                                                                      2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                      Question 7: Q7: If sales are
                                                                      used in the ratio study, which                              Question 8: Q8: Which
                                                                      jurisdiction performs the        Question 7: Other,         jurisdiction conducts the sales
                 Question 6: Yes, comments (50 char limit):           sample selection?                specify (50 char limit):   validation (screening)?

Missouri         Applies to residential property only                 Both                                                        Local

Montana                                                               State or province                                           State/provincial agency

Nebraska                                                              Local                                                       Local



Nevada                                                                State or province                                           Local




New Hampshire                                                         State or province                                           State/provincial agency



New Jersey                                                            Both                             n/a                        State/provincial agency




New Mexico                                                            State or province                                           Local


New York                                                              State or province                                           Other, specify (50 char limit):


North Carolina                                                        Both                                                        Local




North Dakota     Appraisals incl. only if insufficient no. of sales   Both                                                        Local



Ohio                                                                  State or province                                           State/provincial agency
                                                                                 55 of 704
                                                              2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                              Question 7: Q7: If sales are
                                                              used in the ratio study, which                              Question 8: Q8: Which
                                                              jurisdiction performs the        Question 7: Other,         jurisdiction conducts the sales
                 Question 6: Yes, comments (50 char limit):   sample selection?                specify (50 char limit):   validation (screening)?


Oklahoma                                                      State or province                                           State/provincial agency




Oregon                                                        Local                                                       Local




Pennsylvania                                                  State or province                                           State/provincial agency




Rhode Island                                                  Both                                                        State/provincial agency




South Carolina                                                Local                                                       Local




                                                                         56 of 704
South Dakota                                                                                                              Other, specify (50 char limit):
                                                                  2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                  Question 7: Q7: If sales are
                                                                  used in the ratio study, which                               Question 8: Q8: Which
                                                                  jurisdiction performs the         Question 7: Other,         jurisdiction conducts the sales
             Question 6: Yes, comments (50 char limit):           sample selection?                 specify (50 char limit):   validation (screening)?



Tennessee                                                         Both                                                         Local



Texas                                                             State or province                                            State/provincial agency



Utah                                                              Other, specify (50 char limit):   All sales are used         Other, specify (50 char limit):



Vermont      Appraisals used only when insufficient sales         Both                                                         Local




Virginia                                                          Both                                                         State/provincial agency




Washington   Sales are supplemented w/appraisals when necessary   State or province                                            Local




                                                                             57 of 704
                                                                   2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                   Question 7: Q7: If sales are
                                                                   used in the ratio study, which                              Question 8: Q8: Which
                                                                   jurisdiction performs the        Question 7: Other,         jurisdiction conducts the sales
                      Question 6: Yes, comments (50 char limit):   sample selection?                specify (50 char limit):   validation (screening)?




West Virginia                                                      State or province                                           Local




Wisconsin                                                          Both                                                        Other, specify (50 char limit):




Wyoming                                                            Local                                                       Local
US Totals




CA Alberta            Priority to sales. Appraisals rarely used.   Local                                                       Local




CA British Columbia                                                State or province                                           State/provincial agency


                                                                              58 of 704
                                                                    2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                    Question 7: Q7: If sales are
                                                                    used in the ratio study, which                               Question 8: Q8: Which
                                                                    jurisdiction performs the         Question 7: Other,         jurisdiction conducts the sales
                       Question 6: Yes, comments (50 char limit):   sample selection?                 specify (50 char limit):   validation (screening)?




CA Manitoba                                                         State or province                                            Local


CA New Brunswick                                                    State or province                                            Other, specify (50 char limit):



CA Newfoundland                                                     State or province                                            State/provincial agency




CA NW terr                                                          Other, specify (50 char limit):   Private contractors        Contracted service provider


Nova Scotia                                                         State or province                                            State/provincial agency




CA Ontario                                                          State or province                                            State/provincial agency




Prince Edward Island                                                State or province                                            State/provincial agency




CA Quebec                                                           Local                                                        Local


                                                                               59 of 704
                                                               2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                               Question 7: Q7: If sales are
                                                               used in the ratio study, which                               Question 8: Q8: Which
                                                               jurisdiction performs the         Question 7: Other,         jurisdiction conducts the sales
                  Question 6: Yes, comments (50 char limit):   sample selection?                 specify (50 char limit):   validation (screening)?




Saskatchewan                                                   Other, specify (50 char limit):   not applicable             Other, specify (50 char limit):
Canadian Totals




                                                                          60 of 704
                                                                   2008 Survey on Ratio Studies      Revised 7/21/08




                                                           Question 9: Q9: If the state/provincial
                                                           agency does NOT conduct the sales
                                                           validation, does the agency perform an
             Question 8: Other, specify (50 char limit):   audit of the sales validation process?



Alabama




Alaska                                                     Yes




Arizona      Local screens first, state screens also.      Yes




Arkansas                                                   Yes


California




                                                                              61 of 704
                                                                             2008 Survey on Ratio Studies      Revised 7/21/08




                                                                     Question 9: Q9: If the state/provincial
                                                                     agency does NOT conduct the sales
                                                                     validation, does the agency perform an
                       Question 8: Other, specify (50 char limit):   audit of the sales validation process?




Colorado                                                             Yes




Connecticut




Delaware               Not applicable                                No


District of Columbia                                                 No



                                                                                        62 of 704
                                                                         2008 Survey on Ratio Studies      Revised 7/21/08




                                                                 Question 9: Q9: If the state/provincial
                                                                 agency does NOT conduct the sales
                                                                 validation, does the agency perform an
                   Question 8: Other, specify (50 char limit):   audit of the sales validation process?




Florida                                                          Yes




Georgia




Hawaii County of                                                 No



Hawaii-Honolulu                                                  No




Idaho                                                            No



Illinois                                                                            63 of 704
                                                                      2008 Survey on Ratio Studies      Revised 7/21/08




                                                              Question 9: Q9: If the state/provincial
                                                              agency does NOT conduct the sales
                                                              validation, does the agency perform an
                Question 8: Other, specify (50 char limit):   audit of the sales validation process?


Indiana                                                       No


Iowa            State and Local                               No




Kansas



Kentucky                                                      Yes

Louisiana


Maine


Maryland        this dept                                     Yes


Massachusetts                                                 Yes



Michigan        County, local, and State                      Yes


Minnesota       Local with state review                       Yes

                                                                                 64 of 704
Mississippi     State, Local and Contractor                   Yes
                                                                       2008 Survey on Ratio Studies      Revised 7/21/08




                                                               Question 9: Q9: If the state/provincial
                                                               agency does NOT conduct the sales
                                                               validation, does the agency perform an
                 Question 8: Other, specify (50 char limit):   audit of the sales validation process?

Missouri                                                       Yes

Montana

Nebraska                                                       Yes



Nevada                                                         Yes




New Hampshire



New Jersey




New Mexico                                                     No


New York         state and local                               No


North Carolina                                                 Yes




North Dakota                                                   No



Ohio
                                                                                  65 of 704
                                                                       2008 Survey on Ratio Studies      Revised 7/21/08




                                                               Question 9: Q9: If the state/provincial
                                                               agency does NOT conduct the sales
                                                               validation, does the agency perform an
                 Question 8: Other, specify (50 char limit):   audit of the sales validation process?


Oklahoma




Oregon                                                         Yes




Pennsylvania




Rhode Island




South Carolina                                                 No




                                                                                  66 of 704
South Dakota     STATE AND LOCAL                               Yes
                                                                      2008 Survey on Ratio Studies      Revised 7/21/08




                                                              Question 9: Q9: If the state/provincial
                                                              agency does NOT conduct the sales
                                                              validation, does the agency perform an
             Question 8: Other, specify (50 char limit):      audit of the sales validation process?



Tennessee                                                     Yes



Texas



Utah         State and Local work together in the screening   Yes



Vermont                                                       Yes




Virginia




Washington                                                    Yes




                                                                                 67 of 704
                                                                                2008 Survey on Ratio Studies      Revised 7/21/08




                                                                        Question 9: Q9: If the state/provincial
                                                                        agency does NOT conduct the sales
                                                                        validation, does the agency perform an
                      Question 8: Other, specify (50 char limit):       audit of the sales validation process?




West Virginia                                                           Yes




Wisconsin             DOR computer selects valid sales ass'r verifies   Yes




Wyoming                                                                 Yes
US Totals




CA Alberta                                                              Yes




CA British Columbia


                                                                                           68 of 704
                                                                             2008 Survey on Ratio Studies      Revised 7/21/08




                                                                     Question 9: Q9: If the state/provincial
                                                                     agency does NOT conduct the sales
                                                                     validation, does the agency perform an
                       Question 8: Other, specify (50 char limit):   audit of the sales validation process?




CA Manitoba                                                          Yes


CA New Brunswick       N/A                                           Yes



CA Newfoundland




CA NW terr                                                           No


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec                                                            No


                                                                                        69 of 704
                                                                        2008 Survey on Ratio Studies      Revised 7/21/08




                                                                Question 9: Q9: If the state/provincial
                                                                agency does NOT conduct the sales
                                                                validation, does the agency perform an
                  Question 8: Other, specify (50 char limit):   audit of the sales validation process?




Saskatchewan      all of the above                              No
Canadian Totals




                                                                                   70 of 704
                                                                         2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                         Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                         your agency perform          performs a procedural audit of local
                                                                                                         procedural audits of local   assessment procedures/practices--Is
             Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly        assessment                   the audit used INSTEAD OF a ratio
             summarize your audit policy.                                                                procedures/practices?        study?



Alabama                                                                                                  No




Alaska       Reviewed during periodic audits.                                                            Yes                          No



             We have computerized edits of electronically submitted data, certain types of rejected sales
Arizona      are manually reviewed. Random samples are examined when time permits.                        No




Arkansas     We audit at least 50 in total and equal number withing three property types.                Yes                          No


California




                                                                                    71 of 704
                                                                                   2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                                  Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                                  your agency perform          performs a procedural audit of local
                                                                                                                  procedural audits of local   assessment procedures/practices--Is
                       Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly       assessment                   the audit used INSTEAD OF a ratio
                       summarize your audit policy.                                                               procedures/practices?        study?




Colorado               Random sampling used to check the validity of reasons of listed sales status               Yes                          No




Connecticut                                                                                                       No




Delaware                                                                                                          No


District of Columbia                                                                                              No



                                                                                              72 of 704
                                                                               2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                                Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                                your agency perform          performs a procedural audit of local
                                                                                                                procedural audits of local   assessment procedures/practices--Is
                   Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly         assessment                   the audit used INSTEAD OF a ratio
                   summarize your audit policy.                                                                 procedures/practices?        study?




                   Select random sample from all sales. If more than 10 percent of qualification decisions do
Florida            not meet applicable criteria, compliance resolution action is taken.                         Yes                          No




Georgia                                                                                                         No




Hawaii County of                                                                                                No



Hawaii-Honolulu                                                                                                 Yes                          No




Idaho                                                                                                           No



Illinois                                                                                  73 of 704             No
                                                                              2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                               Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                               your agency perform          performs a procedural audit of local
                                                                                                               procedural audits of local   assessment procedures/practices--Is
                Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly           assessment                   the audit used INSTEAD OF a ratio
                summarize your audit policy.                                                                   procedures/practices?        study?


Indiana                                                                                                        No


Iowa                                                                                                           No




Kansas                                                                                                         Yes                          No


                Sales are submitted by the county assessor annually, then reviewed by the state field
Kentucky        representative for that county.                                                                Yes                          No

Louisiana                                                                                                      No


Maine                                                                                                          No


Maryland        an audit is done by this dept, which is a state agency                                         Yes                          No

                Screen coding for non arms length sales - same last name, re-sales, foreclosures or Bank
Massachusetts   sales ---                                                                                      Yes                          No


                Review of databases for use of appropriate sales and omissions of sales. Review with local
Michigan        unit (township/city)                                                                           Yes                          No
                The certificate of real estate value includes sales verification questions that are audited.
Minnesota       We also contact sales parties to clear up vague answers                                        Yes                          No

                                                                                         74 of 704
Mississippi     Qualify sales - study sample selection                                                         Yes                          No
                                                                               2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                               Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                               your agency perform          performs a procedural audit of local
                                                                                                               procedural audits of local   assessment procedures/practices--Is
                 Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly          assessment                   the audit used INSTEAD OF a ratio
                 summarize your audit policy.                                                                  procedures/practices?        study?
                 Review forms, policies and procedures of each jurisdiction for compliance with IAAO
Missouri         standards                                                                                     Yes                          No

Montana                                                                                                        Yes                          No
                 Nebraska statutes specifically state that sales are included unless specific information is
Nebraska         identified to exclude the sale(s)                                                             Yes                          No



Nevada           Confirm sales are valid, arm's length transactions representative of the market               Yes                          No




New Hampshire                                                                                                  Yes                          No



New Jersey                                                                                                     Yes                          No




New Mexico                                                                                                     Yes                          No


New York                                                                                                       Yes                          Yes


North Carolina   Review all randomly selected sales in a county's S/R study.                                   Yes                          No




North Dakota                                                                                                   No



Ohio                                                                                                           No
                                                                                         75 of 704
                                                                             2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                            Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                            your agency perform          performs a procedural audit of local
                                                                                                            procedural audits of local   assessment procedures/practices--Is
                 Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly       assessment                   the audit used INSTEAD OF a ratio
                 summarize your audit policy.                                                               procedures/practices?        study?


Oklahoma                                                                                                    Yes                          No


                 No formal "policy" - state "field reps" randomly and occasionally (or as a need becomes
                 known) evaluate sales collection, confirmation and verification processes and procedures
                 with their county "partners." This "partnership" is an ongoing (almost daily, at times)
                 communications process predicated on "results based" assistance in the form of advice and
                 education, only applying "enformcement" authority as a last resort. This administrative
Oregon           "philosophy" is found in Oregon statute. ORS 306.113                                      Yes                           No




Pennsylvania                                                                                                Yes                          No




Rhode Island                                                                                                No




South Carolina                                                                                              Yes                          No
                 SMALLER JURISDICTIONS - ALL TRANSFERS REVIEWED
                 LARGER JURISDICTIONS - SAMPLE SELECTED

                 TRANSFERS OF PROPERTY ARE REVIEWED TO ENSURE PROPER INFORMATION IS
                 REPORTED -
                 SALE PRICE, ASSESSED VALUE, ADJUSTMENTS TO SALE PRICE, IF SALE NOT
                                                                      76 of 704
South Dakota     USED - PROPER REASON FOR REJECTION                                 No
                                                                         2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                          Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                          your agency perform          performs a procedural audit of local
                                                                                                          procedural audits of local   assessment procedures/practices--Is
             Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly         assessment                   the audit used INSTEAD OF a ratio
             summarize your audit policy.                                                                 procedures/practices?        study?


             Deed Book inventory that concentrates on completeness of the sales file, as well as proper
Tennessee    qualification of sales. Numbers of verified transactions vary by property classsification.   Yes                          No



Texas                                                                                                     Yes                          No



Utah         review the accepted and rejected sales                                                       Yes                          No


             State employees familiar with locales audit the sales validations and can validate sales
Vermont      independantly                                                                                No




Virginia                                                                                                  No




             Target specific allowed invalidation codes utilized in sales study that have been historically
Washington   problematic. Audit sample size typically very small. Discuss results with assessors and staff Yes                         No




                                                                                    77 of 704
                                                                                  2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                                                                    Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                                    your agency perform          performs a procedural audit of local
                                                                                                                    procedural audits of local   assessment procedures/practices--Is
                      Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly          assessment                   the audit used INSTEAD OF a ratio
                      summarize your audit policy.                                                                  procedures/practices?        study?




West Virginia         Valid sales are selected from ratio for reriew.                                               Yes                          No




                      Excessive numbers of sales that the local ass'r feels are not useable for ratio, but appear
Wisconsin             arm's length,are reviewed manually.                                                           Yes                          Yes




                      Not completed by the state, except for the process utilized by county assessors on
Wyoming               verification.                                                                                 Yes                          No
US Totals




CA Alberta            Adopted IAAO best practices.                                                                  Yes                          No




CA British Columbia                                                                                                 Yes                          No


                                                                                             78 of 704
                                                                                   2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                      Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                                      your agency perform          performs a procedural audit of local
                                                                                                                      procedural audits of local   assessment procedures/practices--Is
                       Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly           assessment                   the audit used INSTEAD OF a ratio
                       summarize your audit policy.                                                                   procedures/practices?        study?




                       Our jurisdicton has created a manager postion to ensure that any backlog of sales are at a
                       minimum, aid in performing annual ratio studies, perform trending analysis, initiate quality
CA Manitoba            assurance measures and offer ttraining                                                         Yes                          No

                       Ensure that the sales are valid and are true arms lengh by visiting the property and
CA New Brunswick       contacting the parties.                                                                        Yes                          No



CA Newfoundland                                                                                                       No




CA NW terr                                                                                                            Yes                          Yes


Nova Scotia            `                                                                                              No




CA Ontario                                                                                                            Yes                          No




Prince Edward Island                                                                                                  No




CA Quebec                                                                                                             No


                                                                                              79 of 704
                                                                              2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                             Question 11: Q11: Does       Question 12: Q12: If your agency
                                                                                                             your agency perform          performs a procedural audit of local
                                                                                                             procedural audits of local   assessment procedures/practices--Is
                  Question 10: Q10: If an audit of sales is performed by the oversight agency, briefly       assessment                   the audit used INSTEAD OF a ratio
                  summarize your audit policy.                                                               procedures/practices?        study?




Saskatchewan                                                                                                 No
Canadian Totals




                                                                                         80 of 704
                                                2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                               Question 13: Q13: If your agency performs
                                                                               a procedural audit of local assessment
                                                                               procedures/practices--is it used IN
             Question 12: Additional comment:                                  ADDITION TO ratio study information?



Alabama




Alaska                                                                         Yes




Arizona




Arkansas                                                                       No


California




                                                         81 of 704
                                                                    2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                                                   Question 13: Q13: If your agency performs
                                                                                                   a procedural audit of local assessment
                                                                                                   procedures/practices--is it used IN
                       Question 12: Additional comment:                                            ADDITION TO ratio study information?




Colorado               Depends on class of property and situation                                  Yes




Connecticut




Delaware


District of Columbia



                                                                             82 of 704
                                                      2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                                     Question 13: Q13: If your agency performs
                                                                                     a procedural audit of local assessment
                                                                                     procedures/practices--is it used IN
                   Question 12: Additional comment:                                  ADDITION TO ratio study information?




Florida                                                                              Yes




Georgia




Hawaii County of



Hawaii-Honolulu                                                                      Yes




Idaho



Illinois                                                       83 of 704
                                                   2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                                  Question 13: Q13: If your agency performs
                                                                                  a procedural audit of local assessment
                                                                                  procedures/practices--is it used IN
                Question 12: Additional comment:                                  ADDITION TO ratio study information?


Indiana


Iowa




Kansas                                                                            Yes



Kentucky                                                                          Yes

Louisiana


Maine


Maryland                                                                          Yes


Massachusetts                                                                     Yes



Michigan                                                                          Yes


Minnesota                                                                         Yes

                                                            84 of 704
Mississippi     Use Both                                                          Yes
                                                                          2008 Survey on Ratio Studies                                                  Revised 7/21/08




                                                                                                            Question 13: Q13: If your agency performs
                                                                                                            a procedural audit of local assessment
                                                                                                            procedures/practices--is it used IN
                 Question 12: Additional comment:                                                           ADDITION TO ratio study information?

Missouri                                                                                                    Yes
                 In Montana the valuation and assessment of all property is performed by State employees.
Montana          Local jurisdictions are not involved in this process.

Nebraska                                                                                                    Yes



Nevada                                                                                                      Yes




New Hampshire                                                                                               No



New Jersey                                                                                                  Yes




New Mexico                                                                                                  Yes


New York                                                                                                    No


North Carolina                                                                                              Yes




North Dakota



Ohio
                                                                                    85 of 704
                                                                        2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                                                       Question 13: Q13: If your agency performs
                                                                                                       a procedural audit of local assessment
                                                                                                       procedures/practices--is it used IN
                 Question 12: Additional comment:                                                      ADDITION TO ratio study information?


Oklahoma         Non-compliance actions can result from BOTH EQ Study and Annual Valuation Audits.     Yes




Oregon                                                                                                 Yes




Pennsylvania                                                                                           Yes




Rhode Island




South Carolina                                                                                         No




                                                                                  86 of 704
South Dakota
                                                                         2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                                                        Question 13: Q13: If your agency performs
                                                                                                        a procedural audit of local assessment
                                                                                                        procedures/practices--is it used IN
             Question 12: Additional comment:                                                           ADDITION TO ratio study information?



Tennessee                                                                                               Yes



Texas        The ratio study results may trigger the procedural audit.                                  No



Utah                                                                                                    Yes



Vermont




Virginia




Washington                                                                                              Yes




                                                                                  87 of 704
                                                                                   2008 Survey on Ratio Studies                                                   Revised 7/21/08




                                                                                                                      Question 13: Q13: If your agency performs
                                                                                                                      a procedural audit of local assessment
                                                                                                                      procedures/practices--is it used IN
                      Question 12: Additional comment:                                                                ADDITION TO ratio study information?




West Virginia                                                                                                         Yes




Wisconsin             Field audit values are compared against following year's sales.                                 Yes




Wyoming                                                                                                               Yes
US Totals




CA Alberta            Procedural and ratio study audits are conducted as a detailed audit.                            Yes




CA British Columbia   Procedural audit tend to be applied in thinly traded property types, or limited market areas.   No


                                                                                             88 of 704
                                                                               2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                                                              Question 13: Q13: If your agency performs
                                                                                                              a procedural audit of local assessment
                                                                                                              procedures/practices--is it used IN
                       Question 12: Additional comment:                                                       ADDITION TO ratio study information?




CA Manitoba                                                                                                   Yes


CA New Brunswick                                                                                              Yes



CA Newfoundland




CA NW terr                                                                                                    No


Nova Scotia



                       MPAC does perform procedural audits and ratio studies. Although both are used as
CA Ontario             performance measures, they are not specifically tied together.                         Yes




Prince Edward Island




CA Quebec


                                                                                         89 of 704
                                                     2008 Survey on Ratio Studies                                               Revised 7/21/08




                                                                                    Question 13: Q13: If your agency performs
                                                                                    a procedural audit of local assessment
                                                                                    procedures/practices--is it used IN
                  Question 12: Additional comment:                                  ADDITION TO ratio study information?




Saskatchewan
Canadian Totals




                                                              90 of 704
                                                                       2008 Survey on Ratio Studies                                    Revised 7/21/08




             Question 14: Q14: If your agency performs
             a procedural audit of local assessment
             procedures/practices, is it used SOLELY to
             advise or assist local appraisal offices?    Question 14: Additional comment:



Alabama




Alaska       Yes




Arizona




                                                          Counties can be out of compliance based upon procedural audits. Lose state
Arkansas     No                                           funding.


California




                                                                                 91 of 704
                                                                                 2008 Survey on Ratio Studies          Revised 7/21/08




                       Question 14: Q14: If your agency performs
                       a procedural audit of local assessment
                       procedures/practices, is it used SOLELY to
                       advise or assist local appraisal offices?    Question 14: Additional comment:




Colorado               No                                           May be used as the basis for a reappraisal order




Connecticut




Delaware


District of Columbia



                                                                                           92 of 704
                                                                             2008 Survey on Ratio Studies                                        Revised 7/21/08




                   Question 14: Q14: If your agency performs
                   a procedural audit of local assessment
                   procedures/practices, is it used SOLELY to
                   advise or assist local appraisal offices?    Question 14: Additional comment:




                                                                Primary use is assistance to local assessor. Results may also be considered in
Florida            No                                           compliance determination activities.




Georgia




Hawaii County of



Hawaii-Honolulu    Yes




Idaho



Illinois                                                                               93 of 704
                                                                           2008 Survey on Ratio Studies                                              Revised 7/21/08




                Question 14: Q14: If your agency performs
                a procedural audit of local assessment
                procedures/practices, is it used SOLELY to
                advise or assist local appraisal offices?    Question 14: Additional comment:


Indiana


Iowa




                                                             An annual list of counties that are not in substantial compliance must be sent to the
Kansas          No                                           Governor



Kentucky        No                                           We use the audits to advise, but also to supplement sales if needed.

Louisiana


Maine


Maryland        No


Massachusetts   No


                                                             Also conducted as an investigory tool when complaint is filed against the local
Michigan        No                                           assessment unit.


Minnesota       Yes

                                                                                     94 of 704
Mississippi     Yes                                          and other authorities
                                                                            2008 Survey on Ratio Studies                                        Revised 7/21/08




                 Question 14: Q14: If your agency performs
                 a procedural audit of local assessment
                 procedures/practices, is it used SOLELY to
                 advise or assist local appraisal offices?    Question 14: Additional comment:

Missouri         Yes

Montana

Nebraska         No                                           It is used for multiple uses

                                                              Required to determine whether each county has adequate procedures to ensure all
Nevada           No                                           property is assessed in a correct and timely manner.




New Hampshire    Yes



New Jersey       Yes




New Mexico       Yes


New York         No


North Carolina   Yes




North Dakota



Ohio
                                                                                       95 of 704
                                                                           2008 Survey on Ratio Studies                                             Revised 7/21/08




                 Question 14: Q14: If your agency performs
                 a procedural audit of local assessment
                 procedures/practices, is it used SOLELY to
                 advise or assist local appraisal offices?    Question 14: Additional comment:


Oklahoma         No




Oregon           No




                                                              PA STEB is a research and statistical Agency mandated by law to collect real estate
Pennsylvania     No                                           valuation data and information.




Rhode Island




South Carolina   Yes




                                                                                     96 of 704
South Dakota
                                                                       2008 Survey on Ratio Studies   Revised 7/21/08




             Question 14: Q14: If your agency performs
             a procedural audit of local assessment
             procedures/practices, is it used SOLELY to
             advise or assist local appraisal offices?    Question 14: Additional comment:



Tennessee    No



Texas        Yes



Utah         Yes



Vermont




Virginia




Washington   No




                                                                                97 of 704
                                                                                2008 Survey on Ratio Studies   Revised 7/21/08




                      Question 14: Q14: If your agency performs
                      a procedural audit of local assessment
                      procedures/practices, is it used SOLELY to
                      advise or assist local appraisal offices?    Question 14: Additional comment:




West Virginia         Yes




Wisconsin             No




Wyoming               Yes
US Totals




CA Alberta            Yes




CA British Columbia   Yes


                                                                                         98 of 704
                                                                                  2008 Survey on Ratio Studies                                            Revised 7/21/08




                       Question 14: Q14: If your agency performs
                       a procedural audit of local assessment
                       procedures/practices, is it used SOLELY to
                       advise or assist local appraisal offices?    Question 14: Additional comment:




CA Manitoba            Yes


CA New Brunswick       No                                           No it is to enhance the quality of the assessments at the local level.



CA Newfoundland




CA NW terr             Yes


Nova Scotia



                                                                    Although corrective action may arise from audit activity, audit results are used in
CA Ontario                                                          other evaluative activities concerning performance.




Prince Edward Island




CA Quebec


                                                                                             99 of 704
                                                                            2008 Survey on Ratio Studies   Revised 7/21/08




                  Question 14: Q14: If your agency performs
                  a procedural audit of local assessment
                  procedures/practices, is it used SOLELY to
                  advise or assist local appraisal offices?    Question 14: Additional comment:




Saskatchewan
Canadian Totals




                                                                                     100 of 704
                                                                       2008 Survey on Ratio Studies                                                              Revised 7/21/08




             Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure:
             reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
             audits?                                        chars):                                              real estate sales prices to assessment officials?



Alabama                                                                                                          No




Alaska       Yes, describe authorized actions (50-chars):   If a case of non-compliance is found it might.       No




Arizona                                                                                                          Yes, disclosure made to both




Arkansas     Yes, describe authorized actions (50-chars):   Has never happened but we have authority.            No


California




                                                                                 101 of 704
                                                                                 2008 Survey on Ratio Studies                                                              Revised 7/21/08




                       Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure:
                       reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                       audits?                                        chars):                                              real estate sales prices to assessment officials?




Colorado               Yes, describe authorized actions (50-chars):   Out of compliance info. may result in an order       Yes, disclosure made to local assessors




Connecticut                                                                                                                Yes, disclosure made to both




Delaware                                                                                                                   Yes, disclosure made to both


District of Columbia                                                                                                       Yes, disclosure made to local assessors



                                                                                           102 of 704
                                                                           2008 Survey on Ratio Studies                                                               Revised 7/21/08




                   Question 15: Q15: Can equalization or a                                                           Question 16: Q16: Regarding sales price disclosure:
                   reappraisal be ordered as a result of such   Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                   audits?                                      chars):                                              real estate sales prices to assessment officials?




Florida            No                                                                                                Yes, disclosure made to both




Georgia                                                                                                              Yes, disclosure made to both




Hawaii County of                                                                                                     Yes,disclosure made to state/province/territory officials



Hawaii-Honolulu    No                                                                                                Yes,disclosure made to state/province/territory officials




Idaho                                                                                                                No



Illinois                                                                            103 of 704                       Yes, disclosure made to both
                                                                           2008 Survey on Ratio Studies                                                             Revised 7/21/08




                Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure:
                reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                audits?                                        chars):                                              real estate sales prices to assessment officials?


Indiana                                                                                                             Yes, disclosure made to both


Iowa                                                                                                                Yes, disclosure made to both




Kansas                                                                                                              Yes, disclosure made to both



Kentucky                                                                                                            Yes, disclosure made to local assessors

Louisiana                                                                                                           No


Maine                                                                                                               Yes, disclosure made to both


Maryland        No                                                                                                  Yes, disclosure made to both


Massachusetts   Yes, describe authorized actions (50-chars):   In case of non compliance.                           Yes, disclosure made to local assessors



Michigan        Yes, describe authorized actions (50-chars):   STC assumes jurisdiction and orders reappr.          Yes, disclosure made to both


Minnesota       Yes, describe authorized actions (50-chars):   if no action is taken after the audit equalization   Yes, disclosure made to both

                                                                                    104 of 704
Mississippi     Yes, describe authorized actions (50-chars):   2 Roll years to come into compliance                 No
                                                                            2008 Survey on Ratio Studies                                                             Revised 7/21/08




                 Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure:
                 reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                 audits?                                        chars):                                              real estate sales prices to assessment officials?

Missouri         No                                                                                                  No

Montana          Yes, describe authorized actions (50-chars):   The sales ratio study is a quality assurance program yes to state

Nebraska         Yes, describe authorized actions (50-chars):   Statutorily it could, but is infrequent              Yes, disclosure made to both



Nevada           No                                                                                                  No




New Hampshire    No                                                                                                  Yes, disclosure made to both



New Jersey                                                                                                           Yes, disclosure made to both




New Mexico       Yes, describe authorized actions (50-chars):   First advised, then ordered, completed by State      Yes, disclosure made to local assessors


New York         No                                                                                                  Yes, disclosure made to both


North Carolina   No                                                                                                  No




North Dakota                                                                                                         Yes, disclosure made to both



Ohio                                                                                                                 Yes, disclosure made to both
                                                                                       105 of 704
                                                                           2008 Survey on Ratio Studies                                                              Revised 7/21/08




                 Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure:
                 reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                 audits?                                        chars):                                              real estate sales prices to assessment officials?


Oklahoma         Yes, describe authorized actions (50-chars):   Complete reappraisal including data collection       No




Oregon           Yes, describe authorized actions (50-chars):   "may do any act or give any order" ORS 306.115       Yes, disclosure made to both




Pennsylvania     No                                                                                                  Yes, disclosure made to both




Rhode Island                                                                                                         No




South Carolina   No                                                                                                  No




                                                                                    106 of 704
South Dakota                                                                                                         Yes, disclosure made to local assessors
                                                                     2008 Survey on Ratio Studies                                                               Revised 7/21/08




             Question 15: Q15: Can equalization or a                                                           Question 16: Q16: Regarding sales price disclosure:
             reappraisal be ordered as a result of such   Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
             audits?                                      chars):                                              real estate sales prices to assessment officials?



Tennessee    No                                                                                                No



Texas        No                                                                                                No



Utah         No                                                                                                No



Vermont                                                                                                        Yes,disclosure made to state/province/territory officials




Virginia                                                                                                       Yes,disclosure made to state/province/territory officials




Washington   No                                                                                                Yes, disclosure made to both




                                                                              107 of 704
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                      Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure:
                      reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                      audits?                                        chars):                                              real estate sales prices to assessment officials?




West Virginia                                                                                                             Yes,disclosure made to state/province/territory officials




Wisconsin             No                                                                                                  Yes, disclosure made to both




Wyoming               No                                                                                                  Yes, disclosure made to local assessors
US Totals




CA Alberta            Yes, describe authorized actions (50-chars):   Assessments may be quashed.                          Yes, disclosure made to both




CA British Columbia   Yes, describe authorized actions (50-chars):   According to executive response to internal audit.   Yes,disclosure made to state/province/territory officials


                                                                                          108 of 704
                                                                                  2008 Survey on Ratio Studies                                                              Revised 7/21/08




                       Question 15: Q15: Can equalization or a                                                             Question 16: Q16: Regarding sales price disclosure:
                       reappraisal be ordered as a result of such     Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                       audits?                                        chars):                                              real estate sales prices to assessment officials?




CA Manitoba            Yes, describe authorized actions (50-chars):   Reappraisals of affected areas to preserve equity    Yes,disclosure made to state/province/territory officials


CA New Brunswick       Yes, describe authorized actions (50-chars):   Yes, it can if the work quality is poor.             Yes, disclosure made to local assessors



CA Newfoundland                                                                                                            Yes,disclosure made to state/province/territory officials




CA NW terr             No                                                                                                  Yes,disclosure made to state/province/territory officials


Nova Scotia                                                                                                                Yes, disclosure made to local assessors




CA Ontario             No                                                                                                  Yes,disclosure made to state/province/territory officials




Prince Edward Island                                                                                                       Yes,disclosure made to state/province/territory officials




CA Quebec                                                                                                                  Yes,disclosure made to state/province/territory officials


                                                                                            109 of 704
                                                                          2008 Survey on Ratio Studies                                                              Revised 7/21/08




                  Question 15: Q15: Can equalization or a                                                           Question 16: Q16: Regarding sales price disclosure:
                  reappraisal be ordered as a result of such   Question 15: Yes, describe authorized actions (50-   Does your jurisdiction have a law requiring disclosure of
                  audits?                                      chars):                                              real estate sales prices to assessment officials?




Saskatchewan                                                                                                        Yes, disclosure made to both
Canadian Totals




                                                                                   110 of 704
                                                                        2008 Survey on Ratio Studies                                                           Revised 7/21/08




             Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
             When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
             price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:



Alabama




Alaska




Arizona      During deed recording                               No




Arkansas


California




                                                                                 111 of 704
                                                                                  2008 Survey on Ratio Studies                                                             Revised 7/21/08




                       Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                       When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                       price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:




                                                                                                               TD-1000 = Transfer Declaration is filed with the deed. Penalty may results
Colorado               During deed recording                               Yes                                 if the TD-1000 is not returned.




                                                                                                               Property assessment sales data form is filed with local clerk. A carbon copy
                                                                                                               is sent to local assessor. Assessor fills in assessment information with
Connecticut            During deed recording                               Yes                                 tracking and sends a carbon copy to State agency for verification.




Delaware               During deed recording                               No

                                                                                                               Transfer document details are keyed to our CAMA system for record and
District of Columbia   During deed recording                               Yes                                 analysis



                                                                                           112 of 704
                                                                              2008 Survey on Ratio Studies                                                             Revised 7/21/08




                   Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                   When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                   price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:




Florida            During deed recording                               No




                                                                                                           Electronic submission of transfer document to State Clerk's Authority.
Georgia            During deed recording                               Yes                                 Results sent to us weekly.




                                                                                                           Bureau of conveyances assigns a number to each tranaction, this number is
Hawaii County of   During deed recording                               Yes                                 used for any tracking


                                                                                                           The State Bureau of Conveyances provides the county assessor's office
Hawaii-Honolulu    During deed recording                               Yes                                 with a tape of all recorded transactions.




Idaho



Illinois           During deed recording                               No              113 of 704
                                                                            2008 Survey on Ratio Studies                                                              Revised 7/21/08




                Question 17: Q17:          Question 17: Other,       Question 18: Q18: Is a method in
                When does the sale         (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                price disclosure occur?    statutory period)         document for every recorded sale? every recorded sale, describe the method:


Indiana         During deed recording                                No
                                                                                                         Sale cannot be recorded until disclosure document is filed. Each county
                                                                                                         recorder numbers the disclosure document sequentially and reports the
Iowa            During deed recording                                Yes                                 number range monthly to the State.




                                                                                                         Each Register of Deeds office must enter a consecutive tracking number
Kansas          During deed recording                                Yes                                 upon submission


                                                                                                         Deeds are recorded in the county clerk's offices where the local tax
Kentucky        During deed recording                                Yes                                 assessor can read and transfer the property.

Louisiana

                                                                                                         Real Esate Transfer Tax form/tax must be filled out prior to recording of
Maine           During deed recording                                Yes                                 deed


Maryland        During deed recording                                Yes                                 sale price is stated in the recorded deed


Massachusetts   During deed recording                                Yes                                 Copies of Deeds are automatically sent to Assessors

                                           When Real Property
                Other, (e.g., 30 days or   Statement sent to
Michigan        other statutory period)    grantee                   No
                                                                                                         The county auditor receives the documents and numbers them before the
                                                                                                         assessor get them. We run lists of missing numbers and require that the
Minnesota       During deed recording                                Yes                                 documents be found.

                                                                                     114 of 704
Mississippi                                                          No
                                                                             2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                 Question 17: Q17:          Question 17: Other,       Question 18: Q18: Is a method in
                 When does the sale         (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                 price disclosure occur?    statutory period)         document for every recorded sale? every recorded sale, describe the method:

Missouri
                                                                                                          Realty transfer certificate is required by statute to be filed with any recorded
Montana          During deed recording                                yes                                 deed.

Nebraska         During deed recording                                Yes                                 Real Estate Transfer Statement, Form 521



Nevada




New Hampshire    During deed recording                                Yes                                 The real estate transfer tax form is filed at the time of recording.



New Jersey       During deed recording                                Yes                                 The Realty Tranfer Fee is recorded by the each County Recording Officer.



                 Other, (e.g., 30 days or
New Mexico       other statutory period)    Required within 30 days No

                                                                                                          sales reporting forms must be submitted to county clerk before deed is
New York         During deed recording                                Yes                                 accepted for recording.


North Carolina




                                                                                                          Face of deed must show full consideration or statement that grantee has
                                                                                                          filed statement of full cons. with St. Bd. of Equalization. Recorder sends list
                                                                                                          of all properties. Tax Dept. verifies receipt of statement or contacts
North Dakota     During deed recording                                Yes                                 grantee. Statutory penalty for failure to file statement of full consideration.


                 Other, (e.g., 30 days or   required transfer with
Ohio             other statutory period)    local assessor B4 deed    Yes                                 Conveyance forms are numbered and logged.
                                                                                      115 of 704
                                                                            2008 Survey on Ratio Studies                                                               Revised 7/21/08




                 Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                 When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                 price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:


Oklahoma




                                                                                                         Public record laws allow access to such recorded documents and county
                                                                                                         assessment offices have computer systems and office procedures in place
Oregon           During deed recording                               Yes                                 that accomplish the "tracking" task almost automatically.



                                                                                                         PA STEB schedules regular appointments to review all 67 Counties,
                                                                                                         including 501 School Districts and 2600 municipalities, to valuate local real
                                                                                                         estate assessment data at the County level before final computations and
                                                                                                         reporting ofprior year's reseach and statisical information is certified for
Pennsylvania     During deed recording                               Yes                                 official utilization by the taxpayers of PA.




Rhode Island




South Carolina




                                                                                                         DEED CANNOT BE RECORDED WITHOUT THE CERTIFICATE OF REAL
                                                                                                         ESTATE VALUE - CAN REFERENCE BOOK AND PAGE TO DOCUMENT
                                                                                     116 of 704
South Dakota     During deed recording                               Yes                                 FILED IN THE REGISTER OF DEEDS OFFICE
                                                                        2008 Survey on Ratio Studies                                                               Revised 7/21/08




             Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
             When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
             price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:



Tennessee



Texas



Utah


                                                                                                     No deed is recorded without required documentation of price (to calculate
Vermont      During deed recording                               Yes                                 transfer tax)




Virginia     During deed recording                               Yes                                 Local Court Clerk provide monthly conveyence report to Tax Dept.




                                                                                                     Every recorded document within particular timeline is listed in either the
Washington   During deed recording                               Yes                                 valid or the invalid sales report as part of ratio study.




                                                                                 117 of 704
                                                                                 2008 Survey on Ratio Studies                                                             Revised 7/21/08




                      Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                      When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                      price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:




                                                                                                              Sales Listing Form must be completed at time the deed is recorded with
West Virginia         During deed recording                               Yes                                 County Clerk's Office.




                                                                                                              Each sale, whether electronically or paper filed, is computer assigned a
Wisconsin             During deed recording                               Yes                                 "Document Locater Number".




                                                                                                              Each sale must be recorded with the County Clerk and Assessor with
Wyoming               During deed recording                               Yes                                 copies maintained.
US Totals




                                                                                                              Assessor may purchase a copy of the instrument from Land Titles Office
CA Alberta            During deed recording                               Yes                                 indicating sales information.




                                                                                                              BCA and Land Title office have harmonized their databases, providing for
CA British Columbia   During deed recording                               Yes                                 direct data downloads and tracking.


                                                                                          118 of 704
                                                                                2008 Survey on Ratio Studies                                                                 Revised 7/21/08




                     Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                     When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                     price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:


                                                                                                             A central Provincial land titles registry (electronically) informs the provincial
                                                                                                             assessment jurisdication of all title transfers & the assessment services
                                                                                                             branch enters this information into its CAMA system. This information is
                                                                                                             then filtered down to individual district offices for validation/verification
CA Manitoba          During deed recording                               Yes                                 processes.


CA New Brunswick     During deed recording                               Yes                                 The grantor has to file an affidavit with the amount, date and what sold.


                                                                                                             Registry of Deeds Province. As well local municipalities provide us with
CA Newfoundland      During deed recording                               Yes                                 name change forms which identify un-registered sales




                                                                                                             Verification checklist procedure for completion of documents for land
CA NW terr           During deed recording                               Yes                                 registry.

                                                                                                             Electronic copies of transfer affadavits prepared by lawyer indicating
Nova Scotia          During deed recording                               Yes                                 price/sale date/grantor, grantee, etc



                                                                                                             This is not within MPAC’s scope. This information is collected by a
CA Ontario           During deed recording                               Yes                                 separate provincial agency. property using affidavit of sale and deed at the
                                                                                                             Lawyer registers transfer of
                                                                                                             Registry Office. Data is coded with: Year registered, Document number,
                                                                                                             Book Number and Page Number. Data is entered into the Computer
                                                                                                             Hosted Registry Information System (CHRIS). Data is cross referenced and
Prince Edward Island During deed recording                               Yes                                 can be queried by a number of variables.




                                                                                                             Deeds are automatically transfered to municipal assessors, according to a
CA Quebec            During deed recording                               Yes                                 law article.


                                                                                         119 of 704
                                                                             2008 Survey on Ratio Studies                                                           Revised 7/21/08




                  Question 17: Q17:         Question 17: Other,       Question 18: Q18: Is a method in
                  When does the sale        (e.g., 30 days or other   place to track a disclosure       Question 19: Q19: If a method is in place to track a disclosure document for
                  price disclosure occur?   statutory period)         document for every recorded sale? every recorded sale, describe the method:



                                                                                                          computer automated process implemented with all assessment service
Saskatchewan      During deed recording                               Yes                                 providers
Canadian Totals




                                                                                      120 of 704
                                                                      2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                               Question 21: Q21: What
             Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
             of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
             used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?



Alabama




Alaska




Arizona      Both                                                                              Recorder/registrar                            No




Arkansas


California   Both                                                                              Recorder/registrar                            Yes




                                                                               121 of 704
                                                                                2008 Survey on Ratio Studies                                                         Revised 7/21/08




                                                                                                         Question 21: Q21: What
                       Question 20: Q20: What type                                                       office is responsible for     Question 21:      Question 22: Q22: Are
                       of disclosure document is                                                         initially accepting the       Other, describe   disclosed sale prices
                       used?                         Question 20: Other, describe (50-chars):            disclosure document?          (50-chars):       confidential?




                                                                                                                                       Recorder submits
Colorado               Comprehensive questionnaire                                                       Other, describe (50-chars):   to the assessor  No




Connecticut            Sale price statement                                                              Recorder/registrar                              No




Delaware               Sale price statement                                                              Recorder/registrar                              No


District of Columbia   Sale price statement                                                              Recorder/registrar                              Yes



                                                                                         122 of 704
                                                                             2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                      Question 21: Q21: What
                   Question 20: Q20: What type                                                        office is responsible for   Question 21:      Question 22: Q22: Are
                   of disclosure document is                                                          initially accepting the     Other, describe   disclosed sale prices
                   used?                         Question 20: Other, describe (50-chars):             disclosure document?        (50-chars):       confidential?




Florida            Other, describe (50-chars):   Documentary stamps on the face of deeds.             Recorder/registrar                            No




Georgia            Other, describe (50-chars):   pt61 real estate transfer form                       Recorder/registrar                            No




Hawaii County of   Sale price statement                                                               State office                                  No



Hawaii-Honolulu    Sale price statement                                                               Recorder/registrar                            No




Idaho



Illinois           Comprehensive questionnaire                                        123 of 704      Recorder/registrar                            No
                                                                         2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                  Question 21: Q21: What
                Question 20: Q20: What type                                                       office is responsible for     Question 21:        Question 22: Q22: Are
                of disclosure document is                                                         initially accepting the       Other, describe     disclosed sale prices
                used?                         Question 20: Other, describe (50-chars):            disclosure document?          (50-chars):         confidential?


Indiana         Comprehensive questionnaire                                                       Local assessor                                    No


Iowa            Sale price statement                                                              Recorder/registrar                                No




Kansas          Comprehensive questionnaire                                                       Recorder/registrar                                Yes



Kentucky        Other, describe (50-chars):   Deeds                                               Other, describe (50-chars):   County Clerk        No

Louisiana


Maine           Comprehensive questionnaire                                                       Recorder/registrar                                No
                                                                                                                                deeds recorded
                                                                                                                                with the Clerk of
Maryland        Other, describe (50-chars):   deed                                                Other, describe (50-chars):   the Court (State)   No


Massachusetts   Other, describe (50-chars):   Deed                                                Recorder/registrar                                No



Michigan        Other, describe (50-chars):   deed                                                Local assessor                                    Yes


Minnesota       Comprehensive questionnaire                                                       Other, describe (50-chars):   County Auditor      No

                                                                                  124 of 704
Mississippi     Other, describe (50-chars):   Actually N/A                                        Other, describe (50-chars):   N/A                 No
                                                                          2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                   Question 21: Q21: What
                 Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                 of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                 used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?

Missouri

Montana          Both                                                                              Recorder/registrar                            yes

Nebraska         Both                                                                              Recorder/registrar                            No



Nevada




New Hampshire    Other, describe (50-chars):   Real Estate Transfer Tax: includes sales price      Recorder/registrar                            Yes



New Jersey       Sale price statement                                                              Recorder/registrar                            No




New Mexico       Sale price statement                                                              Local assessor                                Yes


New York         Comprehensive questionnaire                                                       Recorder/registrar                            No


North Carolina




North Dakota     Both                                                                              Recorder/registrar                            Yes



Ohio             Other, describe (50-chars):   State-issued conveyance form w/ ?-nnaire            Local assessor                                No
                                                                                  125 of 704
                                                                          2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                   Question 21: Q21: What
                 Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                 of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                 used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?


Oklahoma




Oregon           Sale price statement                                                              Recorder/registrar                            No




Pennsylvania     Comprehensive questionnaire                                                       Recorder/registrar                            No




Rhode Island




South Carolina




                                                                                   126 of 704
South Dakota     Comprehensive questionnaire                                                       Recorder/registrar                            No
                                                                      2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                               Question 21: Q21: What
             Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
             of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
             used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?



Tennessee



Texas



Utah



Vermont      Comprehensive questionnaire                                                       Recorder/registrar                            No




Virginia     Sale price statement                                                              Recorder/registrar                            No




Washington   Sale price statement                                                              Recorder/registrar                            No




                                                                               127 of 704
                                                                               2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                        Question 21: Q21: What
                      Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                      of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                      used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?




West Virginia         Both                                                                              Recorder/registrar                            No




Wisconsin             Other, describe (50-chars):   R E Transfer captures ~ 60 major data items         Recorder/registrar                            No




Wyoming               Both                                                                              Recorder/registrar                            Yes
US Totals




CA Alberta            Sale price statement                                                              Recorder/registrar                            No




CA British Columbia   Both                                                                              Recorder/registrar                            No


                                                                                        128 of 704
                                                                               2008 Survey on Ratio Studies                                                        Revised 7/21/08




                                                                                                         Question 21: Q21: What
                      Question 20: Q20: What type                                                        office is responsible for   Question 21:      Question 22: Q22: Are
                      of disclosure document is                                                          initially accepting the     Other, describe   disclosed sale prices
                      used?                         Question 20: Other, describe (50-chars):             disclosure document?        (50-chars):       confidential?




CA Manitoba           Sale price statement                                                               Recorder/registrar


CA New Brunswick      Other, describe (50-chars):   Wgat was included in the price?                      Recorder/registrar                            Yes



CA Newfoundland       Other, describe (50-chars):   Registered deed from provincila registry or name c   Recorder/registrar                            No




CA NW terr            Sale price statement                                                               Recorder/registrar                            No


Nova Scotia           Sale price statement                                                               Recorder/registrar                            Yes




CA Ontario            Both                                                                               Recorder/registrar                            No




Prince Edward Island Other, describe (50-chars):    Affidavit of Sale                                    Recorder/registrar                            No




CA Quebec             Sale price statement                                                               Recorder/registrar                            No


                                                                                        129 of 704
                                                                           2008 Survey on Ratio Studies                                                       Revised 7/21/08




                                                                                                    Question 21: Q21: What
                  Question 20: Q20: What type                                                       office is responsible for   Question 21:      Question 22: Q22: Are
                  of disclosure document is                                                         initially accepting the     Other, describe   disclosed sale prices
                  used?                         Question 20: Other, describe (50-chars):            disclosure document?        (50-chars):       confidential?




Saskatchewan      Both                                                                              Recorder/registrar                            No
Canadian Totals




                                                                                    130 of 704
                                          2008 Survey on Ratio Studies                                                                Revised 7/21/08




                                                                                                                 Question 24: Q24: Does your
                                     Question 23: Q23: Is a value-related                                        jurisdiction have a law making
                                     fee charged (e.g., transfer tax, deed Question 23: Yes, provide the         recordation/registration mandatory
             Question 22: Explain:   stamp) for real property transfers?   rate(s) (50-chars):                   for real property transfers?


                                                                            $.50 for the first $500, $.50 each
Alabama                              Yes, provide the rate(s) (50-chars):   $500 afterward                       Yes




Alaska                               No                                                                          No




Arizona                              No                                                                          Yes




Arkansas                             Yes, provide the rate(s) (50-chars):   $2.20 per 1000.                      No


California                           Yes, provide the rate(s) (50-chars):   Generally, $0.55 per $500            No




                                                    131 of 704
                                                                     2008 Survey on Ratio Studies                                                                Revised 7/21/08




                                                                                                                                            Question 24: Q24: Does your
                                                                Question 23: Q23: Is a value-related                                        jurisdiction have a law making
                                                                fee charged (e.g., transfer tax, deed Question 23: Yes, provide the         recordation/registration mandatory
                       Question 22: Explain:                    stamp) for real property transfers?   rate(s) (50-chars):                   for real property transfers?




                                                                                                       0.0001 times the real property
Colorado               Once recorded it is public information   Yes, provide the rate(s) (50-chars):   sale price                           Yes




                                                                                                       different rates for different
Connecticut                                                     Yes, provide the rate(s) (50-chars):   property types                       Yes




Delaware                                                        Yes, provide the rate(s) (50-chars):                                   2.50% No

                                                                                                       value>$400K rate 1.45% each for
District of Columbia   Confidential: Considered a tax return.   Yes, provide the rate(s) (50-chars):   record & transfer                    Yes



                                                                               132 of 704
                                                2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                     Question 24: Q24: Does your
                                           Question 23: Q23: Is a value-related                                      jurisdiction have a law making
                                           fee charged (e.g., transfer tax, deed Question 23: Yes, provide the       recordation/registration mandatory
                   Question 22: Explain:   stamp) for real property transfers?   rate(s) (50-chars):                 for real property transfers?




                                                                                  70 cents for each $100 or
Florida                                    Yes, provide the rate(s) (50-chars):   fractional part of price           No




Georgia                                    Yes, provide the rate(s) (50-chars):   transfer tax                       No




                                                                                  <600k = .0015, 600k - 1000k =
Hawaii County of                           Yes, provide the rate(s) (50-chars):   .025, > 1000 = .003                No


                                                                                  Transfer tax varies according to
Hawaii-Honolulu                            Yes, provide the rate(s) (50-chars):   sale price.                        Yes




Idaho                                      No                                                                        No


                                                                                  $0.75 per $500 ($0.50 to State;
Illinois                                   Yes, provide the rate(s) (50-chars):
                                                          133 of 704              $0.25 to County)                   Yes
                                                                              2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                                                   Question 24: Q24: Does your
                                                                         Question 23: Q23: Is a value-related                                      jurisdiction have a law making
                                                                         fee charged (e.g., transfer tax, deed Question 23: Yes, provide the       recordation/registration mandatory
                Question 22: Explain:                                    stamp) for real property transfers?   rate(s) (50-chars):                 for real property transfers?


Indiana                                                                  No                                                                        Yes


Iowa                                                                     Yes, provide the rate(s) (50-chars):   .80 per $500 in excess of $500     No




Kansas          Several exceptions in statute                            No                                                                        No



Kentucky                                                                                                                                           No

Louisiana

                                                                                                                2.20/1000 of value to both buyer
Maine                                                                    Yes, provide the rate(s) (50-chars):   and sellor                         No


Maryland                                                                 Yes, provide the rate(s) (50-chars):   varies from county to county       Yes


Massachusetts                                                            Yes, provide the rate(s) (50-chars):   4.56 per 1,000 of value            Yes
                Sale price not required on recorded document but
                must be provided on confidential form to Assessor,
                County Equalization, or State Tax Commission.
Michigan        Also, all transfers of property are required to supply   Yes, provide the rate(s) (50-chars):   $3.75/$500 sale price              No
                                                                                                                $1.65/$500 transfered plus county
Minnesota                                                                Yes, provide the rate(s) (50-chars):   specific fee                      Yes

                                                                                        134 of 704
Mississippi                                                              No                                                                        No
                                                                             2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                                                                                  Question 24: Q24: Does your
                                                                       Question 23: Q23: Is a value-related                                       jurisdiction have a law making
                                                                       fee charged (e.g., transfer tax, deed Question 23: Yes, provide the        recordation/registration mandatory
                 Question 22: Explain:                                 stamp) for real property transfers?   rate(s) (50-chars):                  for real property transfers?

Missouri                                                               No                                                                         No

Montana          statute                                               No                                                                         Yes
                                                                                                              $2.25 for each $1,000 of value or
Nebraska                                                               Yes, provide the rate(s) (50-chars):   fraction thereof                    No

                                                                                                              Rate ranges from $1.95 to $2.55 /
Nevada                                                                 Yes, provide the rate(s) (50-chars):   $500 of value                       Yes



                 The real estate transfer tax form is confidential.
                 The transfer stamps and deeds are not confidential -                                         $1.50 per $100: .75 Grantor, .75
New Hampshire    - they are public information.                       Yes, provide the rate(s) (50-chars):    Grantee                             No



New Jersey                                                             Yes, provide the rate(s) (50-chars):   A varied rate based on sales price. Yes



                 Can be used ONLY for statistical and analytical
New Mexico       purposes. Confidential by Statute                     No                                                                         Yes

                                                                                                              4 mills (state); additional 1% (New
New York                                                               Yes, provide the rate(s) (50-chars):   York City)                          Yes


North Carolina                                                         Yes, provide the rate(s) (50-chars):   $2.00 for $100 sale price           Yes




                 Statement of full consideration filed with recorder or
                 St. Bd. of Equalization is confidential. Full
North Dakota     consideration on face of deed is public record.        No                                                                        No


                                                                                                              $1/$1000 of SP + up 2 $3/$1000
Ohio             all real property documents are public records.       Yes, provide the rate(s) (50-chars):   permissive fee                      Yes
                                                                                      135 of 704
                                                                         2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                                                                                             Question 24: Q24: Does your
                                                                    Question 23: Q23: Is a value-related                                     jurisdiction have a law making
                                                                    fee charged (e.g., transfer tax, deed Question 23: Yes, provide the      recordation/registration mandatory
                 Question 22: Explain:                              stamp) for real property transfers?   rate(s) (50-chars):                for real property transfers?

                                                                                                           $1.50 per $1,000 of Sales Price
Oklahoma                                                            Yes, provide the rate(s) (50-chars):   pro-rated                         Yes




Oregon                                                              No                                                                       Yes


                 PA Registrar and Recorder publishes weekly land
                 sales by all classifications which are filed and
                 placed in the County records and the County
                 Registrar forwards Copies thereof to the Chief
                 County Assessor to be recorded and filed for                                              PA STEB does not collect that
Pennsylvania     Assessment Purposes.                               Yes, provide the rate(s) (50-chars):   information                       Yes




                                                                                                           $4.00 PER $1,000 OF SALE
Rhode Island                                                        Yes, provide the rate(s) (50-chars):   PRICE                             Yes




South Carolina                                                      Yes, provide the rate(s) (50-chars):   not sure of fee                   No




                                                                                   136 of 704
South Dakota                                                        Yes, provide the rate(s) (50-chars):   $0.50 / $500 OF VALUE             No
                                                                        2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                              Question 24: Q24: Does your
                                                                   Question 23: Q23: Is a value-related                                       jurisdiction have a law making
                                                                   fee charged (e.g., transfer tax, deed Question 23: Yes, provide the        recordation/registration mandatory
             Question 22: Explain:                                 stamp) for real property transfers?   rate(s) (50-chars):                  for real property transfers?



Tennessee                                                          Yes, provide the rate(s) (50-chars):   .37 per $100 value                  No



Texas                                                              No                                                                         No



Utah                                                               No                                                                         No


             All info on the form is public record except SS# or                                          0.5% for first $100,000 (of home)
Vermont      Taxpayer ID#                                          Yes, provide the rate(s) (50-chars):   1.25% thereafter                    Yes




                                                                                                          $0.50 per each $500 of value or
Virginia                                                           Yes, provide the rate(s) (50-chars):   fraction.                           Yes




                                                                                                          State real estate excise tax is
Washington                                                         Yes, provide the rate(s) (50-chars):   1.28% of sale pric                  Yes




                                                                                  137 of 704
                                                   2008 Survey on Ratio Studies                                                            Revised 7/21/08




                                                                                                                      Question 24: Q24: Does your
                                              Question 23: Q23: Is a value-related                                    jurisdiction have a law making
                                              fee charged (e.g., transfer tax, deed Question 23: Yes, provide the     recordation/registration mandatory
                      Question 22: Explain:   stamp) for real property transfers?   rate(s) (50-chars):               for real property transfers?




West Virginia                                                                                                         Yes




Wisconsin                                     Yes, provide the rate(s) (50-chars):   $3 per thousand of value         Yes




Wyoming                                       No                                                                      No
US Totals




CA Alberta                                    Yes, provide the rate(s) (50-chars):   $1per $1000 of value             Yes




CA British Columbia                           Yes, provide the rate(s) (50-chars):   2% on 1st $100k; 1% on balance   Yes


                                                             138 of 704
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                      Question 24: Q24: Does your
                                                                           Question 23: Q23: Is a value-related                                       jurisdiction have a law making
                                                                           fee charged (e.g., transfer tax, deed Question 23: Yes, provide the        recordation/registration mandatory
                      Question 22: Explain:                                stamp) for real property transfers?   rate(s) (50-chars):                  for real property transfers?




                      Sale prices and date on recording are public
                      information however vendor/purchaser name &                                                 $30K= 0%, 30-90K= 0.5%,90-
CA Manitoba           address is confidential.                             Yes, provide the rate(s) (50-chars):   150K= 1%, 150-200k=1.5%             Yes


CA New Brunswick      Only assessors have access to them.                  Yes, provide the rate(s) (50-chars):   1/4 of a percent.                   Yes



CA Newfoundland       Registry of Deeds provincial is open to the public   Yes, provide the rate(s) (50-chars):   Province administers these fees     Yes




CA NW terr                                                                 Yes, provide the rate(s) (50-chars):   $75 per transaction.                Yes

                                                                                                                  varies by municipality, typically
Nova Scotia                                                                Yes, provide the rate(s) (50-chars):   1.5% of sale $                      Yes



                                                                                                                  tiered rates from 0.5% to 2%
CA Ontario           Persons employed in the Assessment Services           Yes, provide the rate(s) (50-chars):   based on sale price                 Yes
                     Section of the
                     Department of the Provincial Treasury shall have
                     access to individual
Prince Edward Island selling prices obtained from affidavits, and this                                                                                No




CA Quebec                                                                  Yes, provide the rate(s) (50-chars):   between 0,5 % and 1,5 % of price. Yes


                                                                                          139 of 704
                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                                Question 24: Q24: Does your
                                          Question 23: Q23: Is a value-related                                  jurisdiction have a law making
                                          fee charged (e.g., transfer tax, deed Question 23: Yes, provide the   recordation/registration mandatory
                  Question 22: Explain:   stamp) for real property transfers?   rate(s) (50-chars):             for real property transfers?



                                                                                 Land Titles (ISC) charges a
Saskatchewan      `                       Yes, provide the rate(s) (50-chars):   graduated fee                  Yes
Canadian Totals




                                                         140 of 704
                                                                        2008 Survey on Ratio Studies                                         Revised 7/21/08




             Question 25:                                                              Question   Question                      Question
             No authority to                                        Question 25:       25:        25:       Question 25:        25:
             implement                           Question 25:       Personal           Closing    Brokerage Intangible personal Delinquent
             adjustments       Question 25: Time Financing          property           costs       fees     property            taxes



Alabama                                        1                1                  1                                          1




Alaska                                         1                1                  1




Arizona




Arkansas                                       1                1                  1                                          1


California   X




                                                                                   141 of 704
                                                                                  2008 Survey on Ratio Studies                                         Revised 7/21/08




                       Question 25:                                                              Question   Question                      Question
                       No authority to                                        Question 25:       25:        25:       Question 25:        25:
                       implement                           Question 25:       Personal           Closing    Brokerage Intangible personal Delinquent
                       adjustments       Question 25: Time Financing          property           costs       fees     property            taxes




Colorado                                                 1                1                  1                                          1




Connecticut            X




Delaware


District of Columbia



                                                                                             142 of 704
                                                                              2008 Survey on Ratio Studies                                                 Revised 7/21/08




                   Question 25:                                                              Question       Question                      Question
                   No authority to                                        Question 25:       25:            25:       Question 25:        25:
                   implement                           Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                   adjustments       Question 25: Time Financing          property           costs           fees     property            taxes




Florida                                              1                1                  1              1           1                   1




Georgia                                              1                1                  1              1           1                   1              1




Hawaii County of



Hawaii-Honolulu                                      1                1                  1              1




Idaho                                                1                                   1



Illinois                                             1                                   1143 of 704
                                                                           2008 Survey on Ratio Studies                                                 Revised 7/21/08




                Question 25:                                                              Question       Question                      Question
                No authority to                                        Question 25:       25:            25:       Question 25:        25:
                implement                           Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                adjustments       Question 25: Time Financing          property           costs           fees     property            taxes


Indiana                                           1                                   1                                              1


Iowa                                                                                  1




Kansas                                            1                1                  1              1                               1              1



Kentucky                                          1

Louisiana                                         1


Maine           X


Maryland


Massachusetts                                     1



Michigan                                                           1                  1                                              1


Minnesota                                         1                1                  1              1                               1

                                                                                      144 of 704
Mississippi     x
                                                                            2008 Survey on Ratio Studies                                                 Revised 7/21/08




                 Question 25:                                                              Question       Question                      Question
                 No authority to                                        Question 25:       25:            25:       Question 25:        25:
                 implement                           Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                 adjustments       Question 25: Time Financing          property           costs           fees     property            taxes

Missouri                                           1                1                  1              1           1                   1              1

Montana                                                                                1

Nebraska                                           1                1                  1                                              1



Nevada           X




New Hampshire                                      1                                   1



New Jersey       X




New Mexico       X


New York                                           1                                   1                                              1


North Carolina                                                                         1




North Dakota                                                                           1



Ohio                                               1                1                  1
                                                                                        145 of 704
                                                                            2008 Survey on Ratio Studies                                             Revised 7/21/08




                 Question 25:                                                              Question   Question                      Question
                 No authority to                                        Question 25:       25:        25:       Question 25:        25:
                 implement                           Question 25:       Personal           Closing    Brokerage Intangible personal Delinquent
                 adjustments       Question 25: Time Financing          property           costs       fees     property            taxes


Oklahoma                                                                               1




Oregon                                             1                1                  1                                                         1




Pennsylvania     X




Rhode Island                                       1                                   1                                          1




South Carolina   X




                                                                                        146 of 704
South Dakota                                                        1                  1                                          1
                                                                        2008 Survey on Ratio Studies                                                 Revised 7/21/08




             Question 25:                                                              Question       Question                      Question
             No authority to                                        Question 25:       25:            25:       Question 25:        25:
             implement                           Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
             adjustments       Question 25: Time Financing          property           costs           fees     property            taxes



Tennessee    X



Texas                                          1                1                  1              1           1                   1              1



Utah                                           1                1                  1              1



Vermont                                                                            1              1




Virginia     X




Washington                                                                         1




                                                                                   147 of 704
                                                                                  2008 Survey on Ratio Studies                                                 Revised 7/21/08




                      Question 25:                                                               Question       Question                      Question
                      No authority to                                         Question 25:       25:            25:       Question 25:        25:
                      implement                           Question 25:        Personal           Closing        Brokerage Intangible personal Delinquent
                      adjustments       Question 25: Time Financing           property           costs           fees     property            taxes




West Virginia         X




Wisconsin                                                                                    1                                              1




Wyoming                                                 1                 1               1                                                1
US Totals                                              25                18              32                 9           4                 17               5




CA Alberta                                              1                1                   1                                                             1




CA British Columbia                                     1                1                   1              1           1                   1              1


                                                                                             148 of 704
                                                                                      2008 Survey on Ratio Studies                                                 Revised 7/21/08




                       Question 25:                                                                  Question       Question                      Question
                       No authority to                                            Question 25:       25:            25:       Question 25:        25:
                       implement                               Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                       adjustments           Question 25: Time Financing          property           costs           fees     property            taxes




CA Manitoba                                                  1                1                  1              1           1                   1              1


CA New Brunswick                         1



CA Newfoundland                                              1                1                  1




CA NW terr                               1


Nova Scotia                                                  1                1                  1




CA Ontario




Prince Edward Island                                         1




CA Quebec                                                    1                                   1                                              1


                                                                                                 149 of 704
                                                                                 2008 Survey on Ratio Studies                                                 Revised 7/21/08




                  Question 25:                                                                  Question       Question                      Question
                  No authority to                                            Question 25:       25:            25:       Question 25:        25:
                  implement                               Question 25:       Personal           Closing        Brokerage Intangible personal Delinquent
                  adjustments           Question 25: Time Financing          property           costs           fees     property            taxes




Saskatchewan                        1
Canadian Totals                     3                   7                5                  6              2           2                   3              3




                                                                                            150 of 704
                                                                    2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                               Question 26: Q26: Which of the following adjustments to sale
                                                               price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
             Question 25: Other, describe (50-chars):          apply)                                                             Time               Financing



Alabama                                                                                                                                          1




Alaska                                                                                                                                           1                  1




Arizona      Across the board adjustment 18-19% to cover all                                                                                     1




Arkansas                                                                                                                                         1


California




                                                                              151 of 704
                                                                       2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                  Question 26: Q26: Which of the following adjustments to sale
                                                                  price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                       Question 25: Other, describe (50-chars):   apply)                                                             Time               Financing




Colorado                                                                                                                                            1                  1




Connecticut




Delaware               Not applicable


District of Columbia   No authority to limit adjustments



                                                                                 152 of 704
                                                                   2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                              Question 26: Q26: Which of the following adjustments to sale
                                                              price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                   Question 25: Other, describe (50-chars):   apply)                                                             Time               Financing




Florida                                                                                                                                                            1




Georgia            timber value                                                                                                                 1




Hawaii County of   All deemed necesary



Hawaii-Honolulu    Demolition cost




Idaho                                                                                                                                           1



Illinois           Trim                                                      153 of 704                                                         1
                                                                   2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                              Question 26: Q26: Which of the following adjustments to sale
                                                              price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                Question 25: Other, describe (50-chars):      apply)                                                             Time               Financing


Indiana                                                                                                                                         1


Iowa




Kansas          Special assessments                                                                                                             1                  1



Kentucky                                                                                                                                        1

Louisiana                                                                                                                                       1


Maine


Maryland        sales analyzed as valid are used unadjusted


Massachusetts                                                                                                                                   1



Michigan        survey costs, points


Minnesota                                                                                                                                       1                  1

                                                                             154 of 704
Mississippi
                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                   Question 26: Q26: Which of the following adjustments to sale
                                                                   price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                 Question 25: Other, describe (50-chars):          apply)                                                             Time               Financing

Missouri         No limitations on authority to make adjustments                                                                                     1                  1

Montana

Nebraska



Nevada




New Hampshire                                                                                                                                        1



New Jersey




New Mexico


New York                                                                                                                                             1


North Carolina




North Dakota



Ohio
                                                                                  155 of 704
                                                                 2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                            Question 26: Q26: Which of the following adjustments to sale
                                                            price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                 Question 25: Other, describe (50-chars):   apply)                                                             Time               Financing


Oklahoma




Oregon                                                                                                                                        1                  1




Pennsylvania




Rhode Island




South Carolina




                                                                           156 of 704
South Dakota                                                                                                                                                     1
                                                                   2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                              Question 26: Q26: Which of the following adjustments to sale
                                                              price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
             Question 25: Other, describe (50-chars):         apply)                                                             Time               Financing



Tennessee



Texas        Any other adjustments justified by market data                                                                                     1                  1



Utah                                                                                                                                            1                  1



Vermont




Virginia




Washington




                                                                             157 of 704
                                                                      2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                 Question 26: Q26: Which of the following adjustments to sale
                                                                 price do you actually use in your ratio studies? (check all that   Question 26:        Question 26:
                      Question 25: Other, describe (50-chars):   apply)                                                             Time                Financing




West Virginia




Wisconsin




Wyoming                                                                                                                                             1                   1
US Totals                                                                                                                                          21                  11




CA Alberta            duress, partial interest                                                                                                     1                   1




CA British Columbia                                                                                                                                1                   1


                                                                                158 of 704
                                                                                 2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                            Question 26: Q26: Which of the following adjustments to sale
                                                                            price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                       Question 25: Other, describe (50-chars):             apply)                                                             Time               Financing




CA Manitoba                                                                                                                                                                      1


CA New Brunswick       It is up to the agency to implement.



CA Newfoundland                                                                                                                                               1




CA NW terr


Nova Scotia                                                                                                                                                                      1




CA Ontario             MPAC is not restricted by legislation in adjustmen                                                                                     1




Prince Edward Island Only “qualified sales” are used for sales analysis                                                                                       1




CA Quebec                                                                                                                                                     1


                                                                                           159 of 704
                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08




                                                                   Question 26: Q26: Which of the following adjustments to sale
                                                                   price do you actually use in your ratio studies? (check all that   Question 26:       Question 26:
                  Question 25: Other, describe (50-chars):         apply)                                                             Time               Financing




Saskatchewan      service providers perform function; fee simple
Canadian Totals                                                                                                                                      6                  4




                                                                                  160 of 704
                                                                         2008 Survey on Ratio Studies                                      Revised 7/21/08




                                Question                  Question 26:
             Question 26:       26:                       Intangible   Question 26:
             Personal           Closing    Question 26:   personal     Delinquent
             property           costs      Brokerage fees property     taxes             Question 26: Other, describe (50-chars):



Alabama                     1                                        1




Alaska                      1                                        1




Arizona                                                                                  Across the board 18-19% adjustment to cover all




Arkansas                    1


California




                                                                                  161 of 704
                                                                                   2008 Survey on Ratio Studies                               Revised 7/21/08




                                          Question                  Question 26:
                       Question 26:       26:                       Intangible   Question 26:
                       Personal           Closing    Question 26:   personal     Delinquent
                       property           costs      Brokerage fees property     taxes             Question 26: Other, describe (50-chars):




Colorado                              1                                        1




Connecticut




Delaware                                                                                           Not applicable


District of Columbia



                                                                                            162 of 704
                                                                                   2008 Survey on Ratio Studies                               Revised 7/21/08




                                      Question                      Question 26:
                   Question 26:       26:                           Intangible   Question 26:
                   Personal           Closing        Question 26:   personal     Delinquent
                   property           costs          Brokerage fees property     taxes             Question 26: Other, describe (50-chars):




Florida                           1              1                1            1




Georgia                           1                                            1                   timber value




Hawaii County of                  1



Hawaii-Honolulu




Idaho                             1



Illinois                          1                                                                Trim
                                                                                            163 of 704
                                                                                2008 Survey on Ratio Studies                                      Revised 7/21/08




                                   Question                      Question 26:
                Question 26:       26:                           Intangible   Question 26:
                Personal           Closing        Question 26:   personal     Delinquent
                property           costs          Brokerage fees property     taxes               Question 26: Other, describe (50-chars):


Indiana                        1                                            1


Iowa                           1




Kansas                         1              1                             1                 1



Kentucky

Louisiana


Maine


Maryland                                                                                          if identified as valid, typically dont adjust


Massachusetts



Michigan                       1                                            1                     survey costs, points, personal property


Minnesota                      1              1                             1

                                                                                         164 of 704
Mississippi
                                                                                 2008 Survey on Ratio Studies                                 Revised 7/21/08




                                    Question                      Question 26:
                 Question 26:       26:                           Intangible   Question 26:
                 Personal           Closing        Question 26:   personal     Delinquent
                 property           costs          Brokerage fees property     taxes             Question 26: Other, describe (50-chars):

Missouri                        1              1                             1                 1 Adjustments mostly made at the local level

Montana                         1

Nebraska                                                                     1



Nevada




New Hampshire                   1



New Jersey




New Mexico


New York                        1                                            1


North Carolina                  1




North Dakota                    1



Ohio                            1
                                                                                          165 of 704
                                                                             2008 Survey on Ratio Studies                                 Revised 7/21/08




                                    Question                  Question 26:
                 Question 26:       26:                       Intangible   Question 26:
                 Personal           Closing    Question 26:   personal     Delinquent
                 property           costs      Brokerage fees property     taxes               Question 26: Other, describe (50-chars):


Oklahoma                        1




Oregon                          1                                                          1




Pennsylvania




Rhode Island                                                                                   NO ADJUSTMENTS ARE MADE TO SALES PRICE




South Carolina




                                                                                      166 of 704
South Dakota                    1                                        1
                                                                             2008 Survey on Ratio Studies                                     Revised 7/21/08




                                Question                      Question 26:
             Question 26:       26:                           Intangible   Question 26:
             Personal           Closing        Question 26:   personal     Delinquent
             property           costs          Brokerage fees property     taxes             Question 26: Other, describe (50-chars):



Tennessee



Texas                       1              1                1            1                 1 Any other adjustments justified by market data



Utah                        1



Vermont                     1              1




Virginia




Washington                  1




                                                                                      167 of 704
                                                                                       2008 Survey on Ratio Studies                               Revised 7/21/08




                                          Question                      Question 26:
                      Question 26:        26:                           Intangible   Question 26:
                      Personal            Closing        Question 26:   personal     Delinquent
                      property            costs          Brokerage fees property     taxes             Question 26: Other, describe (50-chars):




West Virginia




Wisconsin                            1                                             1




Wyoming                               1                                            1
US Totals                            30              6                2           16




CA Alberta                           1                                                               1 All that are applicable.




CA British Columbia                  1                                             1


                                                                                                168 of 704
                                                                                       2008 Survey on Ratio Studies                                 Revised 7/21/08




                                          Question                      Question 26:
                       Question 26:       26:                           Intangible   Question 26:
                       Personal           Closing        Question 26:   personal     Delinquent
                       property           costs          Brokerage fees property     taxes               Question 26: Other, describe (50-chars):




CA Manitoba                           1              1                1            1                 1


CA New Brunswick



CA Newfoundland                       1




CA NW terr


Nova Scotia                           1




CA Ontario                            1                                                                  Chattles




Prince Edward Island                                                                                     Qualification of sale data




CA Quebec                             1                                            1


                                                                                                169 of 704
                                                                                  2008 Survey on Ratio Studies                                 Revised 7/21/08




                                     Question                      Question 26:
                  Question 26:       26:                           Intangible   Question 26:
                  Personal           Closing        Question 26:   personal     Delinquent
                  property           costs          Brokerage fees property     taxes               Question 26: Other, describe (50-chars):




Saskatchewan
Canadian Totals                  7              1                1            3                 2




                                                                                           170 of 704
                                                                         2008 Survey on Ratio Studies                                                                Revised 7/21/08




             Question 27: Q27: Are blanket or global adjustments made to sales prices
             prior to computing ratios? (For example, some jurisdictions adjust all prices
             down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
             difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
             for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.



Alabama      No




Alaska       Yes (Changed to No)                                                           Time



                                                                                           18-19% depending on property type covers financing, personal property, time on
Arizona      Yes                                                                           market and mass appraisal error




Arkansas     No


California   No




                                                                                   171 of 704
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                       Question 27: Q27: Are blanket or global adjustments made to sales prices
                       prior to computing ratios? (For example, some jurisdictions adjust all prices
                       down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                       difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                       for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




Colorado               No




Connecticut            No




Delaware               No


District of Columbia   No



                                                                                             172 of 704
                                                                               2008 Survey on Ratio Studies                                                                Revised 7/21/08




                   Question 27: Q27: Are blanket or global adjustments made to sales prices
                   prior to computing ratios? (For example, some jurisdictions adjust all prices
                   down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                   difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                   for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




                                                                                                 See previous answer for adjustment items. Generally, maximum percentage is
Florida            Yes                                                                           15 percent.




Georgia            No




Hawaii County of   No



Hawaii-Honolulu    No




Idaho              No



Illinois           No                                                                    173 of 704
                                                                            2008 Survey on Ratio Studies                                                                Revised 7/21/08




                Question 27: Q27: Are blanket or global adjustments made to sales prices
                prior to computing ratios? (For example, some jurisdictions adjust all prices
                down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.


Indiana         No


Iowa            No




Kansas          No



Kentucky        No

Louisiana       No


Maine           No


Maryland        No


Massachusetts   No



Michigan        No


Minnesota       No

                                                                                      174 of 704
Mississippi     No
                                                                             2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 27: Q27: Are blanket or global adjustments made to sales prices
                 prior to computing ratios? (For example, some jurisdictions adjust all prices
                 down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                 difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                 for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.

Missouri         No

Montana          No

Nebraska         No



Nevada           No




New Hampshire    No



New Jersey       No




New Mexico       No


New York         No


North Carolina   No




North Dakota     No



Ohio             No
                                                                                       175 of 704
                                                                             2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 27: Q27: Are blanket or global adjustments made to sales prices
                 prior to computing ratios? (For example, some jurisdictions adjust all prices
                 down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                 difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                 for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.


Oklahoma         No




Oregon           No



                                                                                               Price is of value in computing market values, therefore, acceptalbe land sales
                                                                                               for the prior year are discounted in order to provide an accurate equalization of
                                                                                               converting land sales inventories by land use type to market values that the
                                                                                               ratios are inputed into educational subsidy formulas pursuant to the legally
Pennsylvania     Yes                                                                           proscribed components that PA STEB follows in their Law.




Rhode Island     No




South Carolina   No




                                                                                       176 of 704
South Dakota     No
                                                                         2008 Survey on Ratio Studies                                                                Revised 7/21/08




             Question 27: Q27: Are blanket or global adjustments made to sales prices
             prior to computing ratios? (For example, some jurisdictions adjust all prices
             down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
             difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
             for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.



Tennessee    No



Texas        No



Utah         No



Vermont      No




Virginia     No




Washington   Yes                                                                           1% for personal property.




                                                                                   177 of 704
                                                                                  2008 Survey on Ratio Studies                                                                Revised 7/21/08




                      Question 27: Q27: Are blanket or global adjustments made to sales prices
                      prior to computing ratios? (For example, some jurisdictions adjust all prices
                      down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                      difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                      for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




West Virginia         No




Wisconsin             No




Wyoming               No
US Totals




CA Alberta            No




CA British Columbia   No


                                                                                            178 of 704
                                                                                2008 Survey on Ratio Studies                                                                Revised 7/21/08




                    Question 27: Q27: Are blanket or global adjustments made to sales prices
                    prior to computing ratios? (For example, some jurisdictions adjust all prices
                    down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                    difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                    for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




CA Manitoba         No


CA New Brunswick    No



CA Newfoundland     No




CA NW terr          No


Nova Scotia         No




CA Ontario          No




Prince Edward Island No




CA Quebec           No


                                                                                          179 of 704
                                                                              2008 Survey on Ratio Studies                                                                Revised 7/21/08




                  Question 27: Q27: Are blanket or global adjustments made to sales prices
                  prior to computing ratios? (For example, some jurisdictions adjust all prices
                  down by one percent in an attempt to adjust for personal property that is       Question 28: Q28: If blanket or global adjustments are made to sale prices prior
                  difficult to isolate sale by sale; others might adjust all sales by ten percent to computing ratios--describe the types of adjustments and indicate the
                  for financing considerations.)                                                  maximum percentage adjustment generally permitted by this procedure.




Saskatchewan      No
Canadian Totals




                                                                                        180 of 704
                                                                     2008 Survey on Ratio Studies                                                            Revised 7/21/08




             Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
             court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
             affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
             blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise



Alabama                                                                                                                        1                                               1




Alaska       No                                                                                                                                         1                      1




Arizona      No                                                                                                                1                                               1




Arkansas                                                                                                                                                                       1


California




                                                                               181 of 704
                                                                               2008 Survey on Ratio Studies                                                            Revised 7/21/08




                       Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                       court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                       affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                       blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise




Colorado                                                                                                                                                          1                      1




Connecticut                                                                                                                                                       1




Delaware


District of Columbia



                                                                                         182 of 704
                                                                              2008 Survey on Ratio Studies                                                            Revised 7/21/08




                   Question 29: Q29: Are there any                                                                                       Question 30: To             Question 30: To
                   court cases in your jurisdiction                                Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                   affirming or disallowing these   Question 29: Yes, provide      your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                   blanket or global adjustments?   citation (50 chars):           (check all that apply)     determined assessed values local jurisdictions         reappraise




                                                       Southern Bell v. Markham,
Florida            Yes, provide citation (50 chars):   665 So.2d 272 (1995)                                                                                      1                      1




Georgia                                                                                                                                                          1




Hawaii County of



Hawaii-Honolulu




Idaho                                                                                                                                   1                        1



Illinois                                                                                183 of 704                                      1                        1
                                                                        2008 Survey on Ratio Studies                                                            Revised 7/21/08




                Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise


Indiana                                                                                                                           1                        1                      1


Iowa                                                                                                                              1                        1                      1




Kansas



Kentucky                                                                                                                                                                          1

Louisiana                                                                                                                                                                         1


Maine                                                                                                                                                      1                      1


Maryland


Massachusetts                                                                                                                                              1



Michigan                                                                                                                          1                                               1


Minnesota                                                                                                                         1                        1                      1

                                                                                  184 of 704
Mississippi                                                                                                                                                                       1
                                                                         2008 Survey on Ratio Studies                                                            Revised 7/21/08




                 Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                 court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                 affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                 blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise

Missouri                                                                                                                           1                                               1

Montana

Nebraska                                                                                                                           1                        1                      1



Nevada                                                                                                                             1                                               1




New Hampshire                                                                                                                                               1



New Jersey                                                                                                                         1                        1                      1




New Mexico                                                                                                                         1                                               1


New York                                                                                                                                                    1


North Carolina




North Dakota                                                                                                                       1                                               1



Ohio                                                                                                                               1                                               1
                                                                                   185 of 704
                                                                                  2008 Survey on Ratio Studies                                                           Revised 7/21/08




                 Question 29: Q29: Are there any                                                                                            Question 30: To             Question 30: To
                 court cases in your jurisdiction                                    Question 30: Q30: How is    Question 30: To order      equalize state or           order local
                 affirming or disallowing these   Question 29: Yes, provide          your ratio study used?      adjustments to locally     provincial funding of       jurisdictions to
                 blanket or global adjustments?   citation (50 chars):               (check all that apply)      determined assessed values local jurisdictions         reappraise


Oklahoma                                                                                                                                   1                        1                      1




Oregon                                                                                                                                     1                                               1




                                                     Litigation matters are not
Pennsylvania     Yes, provide citation (50 chars):   discussed in surveys                                                                                           1




Rhode Island                                                                                                                                                        1




South Carolina                                                                                                                                                      1




                                                                                           186 of 704
South Dakota                                                                                                                                                        1
                                                                     2008 Survey on Ratio Studies                                                            Revised 7/21/08




             Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
             court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
             affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
             blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise



Tennessee                                                                                                                      1                        1                      1



Texas                                                                                                                                                   1



Utah                                                                                                                           1                        1                      1



Vermont                                                                                                                                                 1                      1




Virginia                                                                                                                                                1




Washington   No                                                                                                                                         1




                                                                               187 of 704
                                                                              2008 Survey on Ratio Studies                                                             Revised 7/21/08




                      Question 29: Q29: Are there any                                                                                    Question 30: To              Question 30: To
                      court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or            order local
                      affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of        jurisdictions to
                      blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions          reappraise




West Virginia




Wisconsin                                                                                                                                                        1                       1




Wyoming                                                                                                                                 1                                                 1
US Totals                                                                                                                              20                        28                      28




CA Alberta                                                                                                                                                       1




CA British Columbia


                                                                                        188 of 704
                                                                               2008 Survey on Ratio Studies                                                            Revised 7/21/08




                       Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                       court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                       affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                       blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise




CA Manitoba


CA New Brunswick                                                                                                                         1                        1



CA Newfoundland




CA NW terr


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec


                                                                                         189 of 704
                                                                          2008 Survey on Ratio Studies                                                            Revised 7/21/08




                  Question 29: Q29: Are there any                                                                                    Question 30: To             Question 30: To
                  court cases in your jurisdiction                             Question 30: Q30: How is   Question 30: To order      equalize state or           order local
                  affirming or disallowing these   Question 29: Yes, provide   your ratio study used?     adjustments to locally     provincial funding of       jurisdictions to
                  blanket or global adjustments?   citation (50 chars):        (check all that apply)     determined assessed values local jurisdictions         reappraise




Saskatchewan
Canadian Totals                                                                                                                     1                        2                      0




                                                                                    190 of 704
                                                                         2008 Survey on Ratio Studies                                                                 Revised 7/21/08


                                                                                  Question 30: To
                                                                                  adjust or
                                               Question 30:                       equalize
             Question 30: To advise            To assist                          centrally                                      Question 31: Q31: Do you or another
             provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
             jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
             conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?



Alabama                                    1              1                                        1                             Yes




Alaska                                     1                                                                                     Yes




Arizona                                    1              1                   1                                                  Yes




Arkansas                                   1                                  1                    1                             Yes


California                                                                                                                       No




                                                                                      191 of 704
                                                                                   2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                                                        Question 30: To
                                                                                        adjust or
                                                         Question 30:                   equalize
                       Question 30: To advise            To assist                      centrally                                      Question 31: Q31: Do you or another
                       provincial, state, or local       mass         Question 30: To   determined                                     oversight agency have authority to order
                       jurisdictions of assessment       appraisal    approve tax       assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                       conditions                        programs     assessment roll   (such as utilities) (50 chars):                determined values?




Colorado                                                                                                                               Yes




Connecticut                                          1                                                                                 No




Delaware                                                                                                 Not applicable                No


District of Columbia                                                1                                                                  No



                                                                                            192 of 704
                                                                               2008 Survey on Ratio Studies                                                                 Revised 7/21/08


                                                                                        Question 30: To
                                                                                        adjust or
                                                     Question 30:                       equalize
                   Question 30: To advise            To assist                          centrally                                      Question 31: Q31: Do you or another
                   provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                   jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                   conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?




Florida                                          1              1                   1                                                  Yes




Georgia                                          1                                  1                                                  No




Hawaii County of                                                1                   1                                                  Yes



Hawaii-Honolulu                                  1              1                                                                      No




Idaho                                            1                                                                                     Yes



Illinois                                         1                                          193 of 704                                 Yes
                                                                            2008 Survey on Ratio Studies                                                                 Revised 7/21/08


                                                                                     Question 30: To
                                                                                     adjust or
                                                  Question 30:                       equalize
                Question 30: To advise            To assist                          centrally                                      Question 31: Q31: Do you or another
                provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?


Indiana                                       1                                                       1                             Yes


Iowa                                          1                                                                                     Yes




Kansas                                        1              1                                        1                             Yes



Kentucky                                      1                                  1                                                  Yes

Louisiana                                     1                                                                                     Yes


Maine                                         1              1                                                                      Yes


Maryland                                      1              1                                                                      No


Massachusetts                                                                    1                                                  Yes



Michigan                                      1              1                                                                      Yes


Minnesota                                     1              1                                        1 For Tax Court Appeals       Yes

                                                                                         194 of 704
Mississippi                                   1              1                   1                                                  Yes
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08


                                                                                      Question 30: To
                                                                                      adjust or
                                                   Question 30:                       equalize
                 Question 30: To advise            To assist                          centrally                                        Question 31: Q31: Do you or another
                 provincial, state, or local       mass         Question 30: To       determined                                       oversight agency have authority to order
                 jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe     adjustments to, or a reappraisal of, locally
                 conditions                        programs     assessment roll       (such as utilities) (50 chars):                  determined values?

Missouri                                       1              1                                                                        Yes

Montana                                        1                                                       1                               no

Nebraska                                       1              1                                        1                               Yes



Nevada                                                                                                                                 Yes




New Hampshire                                  1                                                                                       Yes



New Jersey                                     1              1                   1                    1                               Yes




New Mexico                                     1                                                                                       Yes

                                                                                                         apportion school and county
New York                                                                                               1 taxes + other purposes        No


North Carolina                                 1              1                                        1                               No




North Dakota                                   1                                                                                       Yes



Ohio                                                                              1                                                    Yes
                                                                                          195 of 704
                                                                             2008 Survey on Ratio Studies                                                                 Revised 7/21/08


                                                                                      Question 30: To
                                                                                      adjust or
                                                   Question 30:                       equalize
                 Question 30: To advise            To assist                          centrally                                      Question 31: Q31: Do you or another
                 provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
                 jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                 conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?


Oklahoma                                       1              1                                                                      Yes




Oregon                                         1              1                   1                    1                             Yes




Pennsylvania                                   1                                                                                     No




Rhode Island                                   1              1                                                                      No




South Carolina                                                                                                                       No




                                                                                          196 of 704
South Dakota                                   1                                                                                     Yes
                                                                         2008 Survey on Ratio Studies                                                                 Revised 7/21/08


                                                                                  Question 30: To
                                                                                  adjust or
                                               Question 30:                       equalize
             Question 30: To advise            To assist                          centrally                                      Question 31: Q31: Do you or another
             provincial, state, or local       mass         Question 30: To       determined                                     oversight agency have authority to order
             jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
             conditions                        programs     assessment roll       (such as utilities) (50 chars):                determined values?



Tennessee                                  1              1                                        1                             Yes



Texas                                                                                                                            No



Utah                                       1              1                   1                    1                             Yes



Vermont                                    1                                                       1                             Yes




Virginia                                                                                           1                             No




Washington                                 1                                                       1                             No




                                                                                      197 of 704
                                                                                  2008 Survey on Ratio Studies                                                              Revised 7/21/08


                                                                                        Question 30: To
                                                                                        adjust or
                                                        Question 30:                    equalize
                      Question 30: To advise            To assist                       centrally                                      Question 31: Q31: Do you or another
                      provincial, state, or local       mass         Question 30: To    determined                                     oversight agency have authority to order
                      jurisdictions of assessment       appraisal    approve tax        assessed values Question 30: Other, describe   adjustments to, or a reappraisal of, locally
                      conditions                        programs     assessment roll    (such as utilities) (50 chars):                determined values?




West Virginia                                       1              1                                                                   Yes




Wisconsin                                           1                                                    1                             Yes




Wyoming                                                                             1                                                  Yes
US Totals                                       39                22               13                17




CA Alberta                                                                                                   Quality assurance         Yes




CA British Columbia                                 1              1                                                                   Yes


                                                                                            198 of 704
                                                                                   2008 Survey on Ratio Studies                                                                   Revised 7/21/08


                                                                                            Question 30: To
                                                                                            adjust or
                                                         Question 30:                       equalize
                       Question 30: To advise            To assist                          centrally                                        Question 31: Q31: Do you or another
                       provincial, state, or local       mass         Question 30: To       determined                                       oversight agency have authority to order
                       jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe     adjustments to, or a reappraisal of, locally
                       conditions                        programs     assessment roll       (such as utilities) (50 chars):                  determined values?




CA Manitoba                                          1              1                                        Quality assurance               Yes


CA New Brunswick                                     1                                                                                       No



CA Newfoundland                                                     1                                                                        Yes




CA NW terr                                           1                                                                                       No


Nova Scotia                                                                             1                                                    No




CA Ontario                                           1                                                       Advise public of roll quality   No


                                                                                                             To identify work units
Prince Edward Island                                 1              1                                        requiring reappraisal           No




CA Quebec                                                                               1                                                    No


                                                                                                199 of 704
                                                                              2008 Survey on Ratio Studies                                                                       Revised 7/21/08


                                                                                       Question 30: To
                                                                                       adjust or
                                                    Question 30:                       equalize
                  Question 30: To advise            To assist                          centrally                                            Question 31: Q31: Do you or another
                  provincial, state, or local       mass         Question 30: To       determined                                           oversight agency have authority to order
                  jurisdictions of assessment       appraisal    approve tax           assessed values Question 30: Other, describe         adjustments to, or a reappraisal of, locally
                  conditions                        programs     assessment roll       (such as utilities) (50 chars):                      determined values?



                                                                                                            test level ofappraisal linked
Saskatchewan                                    1                                  1                        to roll confirmation            No
Canadian Totals                                 7              4                   3                    0




                                                                                           200 of 704
                                                                        2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                       Question 34: Order local
             Question 32: Q32: How many local               Question 33: Q33: How many local        Question 34: Q34: If you order adjustments to      officials to apply trending
             jurisdictions have been issued orders to       jurisdictions have been issued orders   locally determined assessed or appraised values,   factors to individual
             ADJUST values in the past three (3) years?     to REAPPRAISE values in the past        which of the following procedures are used?        classes or categories of
             (50-chars)                                     three (3) years? (50-chars)             (check all that apply)                             property



Alabama                                               67                                       37                                                                                    1




Alaska       None                                           One



                                                            0 (reappraisal plans were requested,
Arizona                                                   2 not ordered)




Arkansas     Four                                           Four


California




                                                                                  201 of 704
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                               Question 34: Order local
                       Question 32: Q32: How many local             Question 33: Q33: How many local        Question 34: Q34: If you order adjustments to      officials to apply trending
                       jurisdictions have been issued orders to     jurisdictions have been issued orders   locally determined assessed or appraised values,   factors to individual
                       ADJUST values in the past three (3) years?   to REAPPRAISE values in the past        which of the following procedures are used?        classes or categories of
                       (50-chars)                                   three (3) years? (50-chars)             (check all that apply)                             property




Colorado               One                                          One




Connecticut




Delaware


District of Columbia



                                                                                          202 of 704
                                                                                2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                   Question 34: Order local
                   Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                   jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                   ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                   (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property




Florida            None.                                            None.




Georgia




Hawaii County of   N/A                                              N/A



Hawaii-Honolulu




Idaho                                                           1                                           0                                                                                    1



Illinois                                                        0                         203 of 704        0
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                Question 34: Order local
                Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property


Indiana                                                                                             21                                                                                        1


Iowa            77 (2007)                                                                                0                                                                                    1




                none (direct assistance is being provided in 3
Kansas          cou                                            none



Kentucky

Louisiana                                                                                                7


Maine                                                        0                                           0


Maryland


Massachusetts                                                0                                           1


                None (Counties propertly equalized) Many
Michigan        Local jur                                                                           25                                                                                        1


Minnesota       about 350                                                                                0                                                                                    1

                                                                                       204 of 704
Mississippi                                                  0 6 out of 82
                                                                               2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                                                                                 Question 34: Order local
                 Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                 jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                 ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                 (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property

Missouri                                                  23                                             23                                                                                    1

Montana

Nebraska         Approximately 30                                                                         2



Nevada                                                        0                                           0




New Hampshire                                                 0 less than 5



New Jersey       150+-                                            150+-                                                                                                                        1




New Mexico                                                    0                                           1                                                                                    1


New York


North Carolina




North Dakota                                              10                                              3                                                                                    1



Ohio             One                                              All 88 - a requirement of state law.                                                                                         1
                                                                                         205 of 704
                                                                              2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                 Question 34: Order local
                 Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                 jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                 ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                 (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property


Oklahoma         Three                                            Six                                                                                                                          1




Oregon           None                                             None                                                                                                                         1




Pennsylvania




Rhode Island




South Carolina




                                                                                        206 of 704
South Dakota                                                  0                                           0
                                                                          2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                             Question 34: Order local
             Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
             jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
             ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
             (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property



Tennessee                                             12                                              0                                                                                    1



Texas



Utah                                                      5                                           2                                                                                    1


                                                              126 currently under orders (roughly
Vermont      none                                             1/2 of State)




Virginia




Washington




                                                                                    207 of 704
                                                                                   2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                                                                                      Question 34: Order local
                      Question 32: Q32: How many local                 Question 33: Q33: How many local            Question 34: Q34: If you order adjustments to      officials to apply trending
                      jurisdictions have been issued orders to         jurisdictions have been issued orders       locally determined assessed or appraised values,   factors to individual
                      ADJUST values in the past three (3) years?       to REAPPRAISE values in the past            which of the following procedures are used?        classes or categories of
                      (50-chars)                                       three (3) years? (50-chars)                 (check all that apply)                             property




West Virginia




Wisconsin             0 of about 1900                                  about 5 of about 1900




Wyoming               One                                              None                                                                                                                      1
US Totals                                                                                                                                                                                       16




CA Alberta            None                                             None




CA British Columbia                                                0                                           0


                                                                                               208 of 704
                                                                                2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                               Question 34: Order local
                       Question 32: Q32: How many local             Question 33: Q33: How many local        Question 34: Q34: If you order adjustments to      officials to apply trending
                       jurisdictions have been issued orders to     jurisdictions have been issued orders   locally determined assessed or appraised values,   factors to individual
                       ADJUST values in the past three (3) years?   to REAPPRAISE values in the past        which of the following procedures are used?        classes or categories of
                       (50-chars)                                   three (3) years? (50-chars)             (check all that apply)                             property




CA Manitoba            none                                         none


CA New Brunswick



CA Newfoundland        n/a                                          n/a




CA NW terr


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec


                                                                                          209 of 704
                                                                           2008 Survey on Ratio Studies                                                               Revised 7/21/08




                                                                                                                                                          Question 34: Order local
                  Question 32: Q32: How many local             Question 33: Q33: How many local        Question 34: Q34: If you order adjustments to      officials to apply trending
                  jurisdictions have been issued orders to     jurisdictions have been issued orders   locally determined assessed or appraised values,   factors to individual
                  ADJUST values in the past three (3) years?   to REAPPRAISE values in the past        which of the following procedures are used?        classes or categories of
                  (50-chars)                                   three (3) years? (50-chars)             (check all that apply)                             property




Saskatchewan
Canadian Totals                                                                                                                                                                         0




                                                                                     210 of 704
                                                                             2008 Survey on Ratio Studies                                                                Revised 7/21/08




             Question 34: Trend          Question 34: Give       Question 34: Give
             all types of property       local officials a       local officials a
             equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
             jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
             adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?



Alabama                                                      1                                                          Yes, other level standard (describe variance):




Alaska                               1                       1                       1                                  Yes 0.90-1.10




Arizona                                                      1                       1                                  Yes, other level standard (describe variance):




Arkansas                                                     1                       1                                  Yes 0.90-1.10


California                                                                                                              No




                                                                                           211 of 704
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                       Question 34: Trend      Question 34: Give       Question 34: Give
                       all types of property   local officials a       local officials a
                       equally, based on a     compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                       jurisdiction-wide       period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                       adjustment factor       indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?




Colorado                                                           1                       1                                  Yes, other level standard (describe variance):




Connecticut                                                                                                                   No




Delaware                                                                                                                      No


District of Columbia                                                                                                          No



                                                                                                 212 of 704
                                                                                   2008 Survey on Ratio Studies                                                                Revised 7/21/08




                   Question 34: Trend          Question 34: Give       Question 34: Give
                   all types of property       local officials a       local officials a
                   equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                   jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                   adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?




Florida                                                                                    1                                  Yes, other level standard (describe variance):




Georgia                                                                                                                       Yes 0.90-1.10




Hawaii County of                                                                                                              Yes 0.90-1.10



Hawaii-Honolulu                                                                                                               Yes 0.90-1.10




Idaho                                                              1                       1                                  Yes 0.90-1.10



Illinois                                   1                                                     213 of 704                   No
                                                                                2008 Survey on Ratio Studies                                                                Revised 7/21/08




                Question 34: Trend          Question 34: Give       Question 34: Give
                all types of property       local officials a       local officials a
                equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?


Indiana                                                                                                                    Yes 0.90-1.10


Iowa                                                                                                                       Yes, other level standard (describe variance):




Kansas                                                                                  1                                  Yes 0.90-1.10



Kentucky                                                                                                                   Yes 0.90-1.10

Louisiana                                                                                   One year to reappraise         Yes 0.90-1.10

                                                                                            local control over method to
Maine                                                                                       achieve compliance             Yes, other level standard (describe variance):


Maryland                                                                                                                   No


Massachusetts                                                                                                              Yes 0.90-1.10



Michigan                                                                                                                   Yes, other level standard (describe variance):
                                                                                          Neighborhood or land or
Minnesota                               1                       1                       1 building adjustments also        Yes, other level standard (describe variance):

                                                                                              214 of 704
Mississippi                                                                                 N/A                            Yes, other level standard (describe variance):
                                                                                 2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 34: Trend          Question 34: Give       Question 34: Give
                 all types of property       local officials a       local officials a
                 equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                 jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                 adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?

Missouri                                                         1                       1                                  Yes 0.90-1.10

Montana                                                                                                                     Yes 0.90-1.10
                                                                                             can recommend adjustments
Nebraska                                                                                     to the Commission              Yes, other level standard (describe variance):



Nevada                                                           1                                                          Yes, other level standard (describe variance):




                                                                                             The NH Board of Tax & Land
New Hampshire                                                                                Appeals order reapprais        No



New Jersey                               1                       1                       1                                  Yes, other level standard (describe variance):




New Mexico                               1                       1                       1                                  Yes, other level standard (describe variance):


New York                                                                                                                    No


North Carolina                                                                                                              No




North Dakota                                                                                                                Yes, other level standard (describe variance):



Ohio                                                                                                                        Yes 0.90-1.10
                                                                                               215 of 704
                                                                                 2008 Survey on Ratio Studies                                                                Revised 7/21/08




                 Question 34: Trend          Question 34: Give       Question 34: Give
                 all types of property       local officials a       local officials a
                 equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                 jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                 adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?


Oklahoma                                                                                                                    Yes, other level standard (describe variance):




Oregon                                                           1                       1                                  Yes, other level standard (describe variance):




Pennsylvania                                                                                                                No




Rhode Island                                                                                                                No




South Carolina                                                                                                              Yes, other level standard (describe variance):




                                                                                               216 of 704
South Dakota                             1                                                                                  Yes, other level standard (describe variance):
                                                                         2008 Survey on Ratio Studies                                                            Revised 7/21/08




             Question 34: Trend          Question 34: Give   Question 34: Give
             all types of property       local officials a   local officials a
             equally, based on a         compliance grace    grace period to                                    Question 35: Q35: Do you have an appraisal
             jurisdiction-wide           period to apply     recalibrate mass    Question 34: Other, describe   level standard that allows some variance from
             adjustment factor           indicated factors   appraisal models    (50-chars):                    your statutorily required appraisal level?



Tennessee                                                                                                       No



Texas                                                                                                           No



Utah                                 1                                                                          Yes 0.90-1.10


                                                                                 no adjustments to appraised
Vermont                                                                          values                         Yes, other level standard (describe variance):




Virginia                                                                                                        No




Washington                                                                                                      No




                                                                                   217 of 704
                                                                                       2008 Survey on Ratio Studies                                                             Revised 7/21/08




                      Question 34: Trend          Question 34: Give        Question 34: Give
                      all types of property       local officials a        local officials a
                      equally, based on a         compliance grace         grace period to                                     Question 35: Q35: Do you have an appraisal
                      jurisdiction-wide           period to apply          recalibrate mass     Question 34: Other, describe   level standard that allows some variance from
                      adjustment factor           indicated factors        appraisal models     (50-chars):                    your statutorily required appraisal level?




West Virginia                                                                                                                  Yes 0.90-1.10




                                                                                                Complete revaluation based
Wisconsin                                                                                       on market analysis             Yes, other level standard (describe variance):




Wyoming                                                                                                                        Yes, other level standard (describe variance):
US Totals                                     7                       12                   12




CA Alberta                                                                                      NA                             Yes, other level standard (describe variance):




CA British Columbia                                                                                                            Yes 0.90-1.10


                                                                                                  218 of 704
                                                                               2008 Survey on Ratio Studies                                                            Revised 7/21/08




                       Question 34: Trend      Question 34: Give   Question 34: Give
                       all types of property   local officials a   local officials a
                       equally, based on a     compliance grace    grace period to                                    Question 35: Q35: Do you have an appraisal
                       jurisdiction-wide       period to apply     recalibrate mass    Question 34: Other, describe   level standard that allows some variance from
                       adjustment factor       indicated factors   appraisal models    (50-chars):                    your statutorily required appraisal level?




CA Manitoba                                                                                                           Yes 0.90-1.10


CA New Brunswick                                                                                                      No



CA Newfoundland                                                                        n/a                            Yes 0.90-1.10




CA NW terr                                                                                                            No


Nova Scotia                                                                                                           Yes 0.90-1.10




CA Ontario                                                                                                            No




Prince Edward Island                                                                                                  Yes, other level standard (describe variance):




CA Quebec                                                                                                             Yes, other level standard (describe variance):


                                                                                         219 of 704
                                                                                  2008 Survey on Ratio Studies                                                                Revised 7/21/08




                  Question 34: Trend          Question 34: Give       Question 34: Give
                  all types of property       local officials a       local officials a
                  equally, based on a         compliance grace        grace period to                                        Question 35: Q35: Do you have an appraisal
                  jurisdiction-wide           period to apply         recalibrate mass        Question 34: Other, describe   level standard that allows some variance from
                  adjustment factor           indicated factors       appraisal models        (50-chars):                    your statutorily required appraisal level?




Saskatchewan                                                                                                                 Yes, other level standard (describe variance):
Canadian Totals                           0                       0                       0




                                                                                                220 of 704
                                                                       2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                      Question 37: Q37: If you use your ratio study to
                                           Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
             Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
             standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?



Alabama      .98-1.02                      No                                                         No




Alaska                                     No                                                         no




Arizona      74-90%                        Yes                                                        Yes




Arkansas                                   Yes                                                        Yes


California                                                                                            Yes




                                                                                 221 of 704
                                                                                   2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                                   Question 37: Q37: If you use your ratio study to
                                                     Question 36: Q36: If yes,                                     test appraisal level compliance, are allowances
                       Question 35: Yes, other level is the appraisal level        Question 36: If no, describe    made for sample reliability using statistical tests,
                       standard (describe variance): variance set by statute?      (50 chars):                     such as confidence intervals?




                       0.95 - 1.10 Vacant Land and                                 Set by authority of the State
Colorado               Ag                            If no, describe (50 chars):   Board of Equalizatio            No




                                                                                                                   Not applicable-appraisal level compliance is not
Connecticut                                                                                                        tested




Delaware                                                                                                           No


District of Columbia                                                                                               No



                                                                                             222 of 704
                                                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                              Question 37: Q37: If you use your ratio study to
                                                 Question 36: Q36: If yes,                                    test appraisal level compliance, are allowances
                   Question 35: Yes, other level is the appraisal level        Question 36: If no, describe   made for sample reliability using statistical tests,
                   standard (describe variance): variance set by statute?      (50 chars):                    such as confidence intervals?




                   Without CI = yes. With CI =
Florida            no.                           No                                                           Yes




Georgia                                          Yes                                                          Yes




                                                                                                              Not applicable-appraisal level compliance is not
Hawaii County of                                 No                                                           tested



Hawaii-Honolulu                                  Yes                                                          No




Idaho                                            If no, describe (50 chars):   administrative rule            Yes



Illinois                                                                                 223 of 704           No
                                                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                              Question 37: Q37: If you use your ratio study to
                                              Question 36: Q36: If yes,                                       test appraisal level compliance, are allowances
                Question 35: Yes, other level is the appraisal level           Question 36: If no, describe   made for sample reliability using statistical tests,
                standard (describe variance): variance set by statute?         (50 chars):                    such as confidence intervals?


Indiana                                          Yes                                                          No


Iowa            +/- 5%                           Yes                                                          No




Kansas                                           If no, describe (50 chars):   In statute at one time         Yes


                                                                                                              Not applicable-appraisal level compliance is not
Kentucky                                         No                                                           tested

Louisiana                                        Yes                                                          Yes


Maine           70 to 110                        Yes                                                          Yes


Maryland                                                                                                      No

                                                                               Commissioner of Revenue
Massachusetts                                    If no, describe (50 chars):   Guidelines                     No



Michigan        .49 - .50                        No                                                           Yes


Minnesota       0.90-1.05                        Yes                                                          Yes

                                                                                         224 of 704
Mississippi     .75 - 1.25 Cl II, .85 - 1.15 cl II Yes                                                        no
                                                                             2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                            Question 37: Q37: If you use your ratio study to
                                               Question 36: Q36: If yes,                                    test appraisal level compliance, are allowances
                 Question 35: Yes, other level is the appraisal level        Question 36: If no, describe   made for sample reliability using statistical tests,
                 standard (describe variance): variance set by statute?      (50 chars):                    such as confidence intervals?
                                                                             Our agency has authority to
Missouri                                       If no, describe (50 chars):   set variance parameter         Yes

Montana                                        No                                                           yes
                 92-100 - res & comm 69-75 -
Nebraska          agricultural               Yes                                                            Yes

                 Assessed value must fall
Nevada           within 32-36% of taxable      Yes                                                          Yes




New Hampshire                                                                                               Yes



New Jersey       Too long to describe          No                                                           Yes




New Mexico       .85 - 1.00                    If no, describe (50 chars):   Regulation                     No


New York                                                                                                    Yes

                                                                                                            Not applicable-appraisal level compliance is not
North Carolina                                                                                              tested




                                                                             Policy decision by State
North Dakota     .95 - 1.05                    If no, describe (50 chars):   Board of Equalization          No



Ohio                                           No                                                           No
                                                                                       225 of 704
                                                                             2008 Survey on Ratio Studies                                                           Revised 7/21/08




                                                                                                             Question 37: Q37: If you use your ratio study to
                                               Question 36: Q36: If yes,                                     test appraisal level compliance, are allowances
                 Question 35: Yes, other level is the appraisal level        Question 36: If no, describe    made for sample reliability using statistical tests,
                 standard (describe variance): variance set by statute?      (50 chars):                     such as confidence intervals?

                 A.V. 11-13.5% of MKT, RS,                                   Comb. of Const., Stat., State
Oklahoma         CM & AG W/in 1.5% spread      If no, describe (50 chars):   Board of EQ,Case Law            No




                 All property: 0.95-1.05; by
Oregon           prop. class: 0.90-1.10        Yes                                                           No




                                                                                                             Not applicable-appraisal level compliance is not
Pennsylvania                                                                                                 tested




                                                                                                             Not applicable-appraisal level compliance is not
Rhode Island                                                                                                 tested




South Carolina   80-105%                       Yes                                                           Yes




                                                                                       226 of 704
South Dakota     85% - 100%                    Yes                                                           No
                                                                       2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                      Question 37: Q37: If you use your ratio study to
                                           Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
             Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
             standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?



Tennessee                                                                                             No


                                                                                                      Not applicable-appraisal level compliance is not
Texas                                                                                                 tested



Utah                                       Yes                                                        Yes



Vermont      0.80 - 1.00                   Yes                                                        No




Virginia                                                                                              No




Washington                                                                                            No




                                                                                 227 of 704
                                                                                2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                               Question 37: Q37: If you use your ratio study to
                                                    Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
                      Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
                      standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?




West Virginia                                         No                                                       No




                      ass't to be +/- full value 1 in 7
Wisconsin             yrs                               Yes                                                    No




Wyoming               0.95-1.05                       No                                                       Yes
US Totals




CA Alberta            0.95-1.05                       Yes                                                      No




CA British Columbia                                   No                                                       Yes


                                                                                          228 of 704
                                                                                   2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                                  Question 37: Q37: If you use your ratio study to
                                                     Question 36: Q36: If yes,                                    test appraisal level compliance, are allowances
                       Question 35: Yes, other level is the appraisal level        Question 36: If no, describe   made for sample reliability using statistical tests,
                       standard (describe variance): variance set by statute?      (50 chars):                    such as confidence intervals?




CA Manitoba                                          No                                                           Yes

                                                                                                                  Not applicable-appraisal level compliance is not
CA New Brunswick                                                                                                  tested



CA Newfoundland                                      If no, describe (50 chars):   by agency policy               Yes




                                                                                                                  Not applicable-appraisal level compliance is not
CA NW terr                                                                                                        tested


Nova Scotia                                          No                                                           No



                                                                                                                  Not applicable-appraisal level compliance is not
CA Ontario                                                                                                        tested


                     “All real property shall be                                   “All real property shall be
Prince Edward Island assessed at its market          If no, describe (50 chars):   assessed at its market         Yes




CA Quebec              0.95- 1.05                    No                                                           Yes


                                                                                             229 of 704
                                                                            2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                                           Question 37: Q37: If you use your ratio study to
                                                Question 36: Q36: If yes,                                  test appraisal level compliance, are allowances
                  Question 35: Yes, other level is the appraisal level      Question 36: If no, describe   made for sample reliability using statistical tests,
                  standard (describe variance): variance set by statute?    (50 chars):                    such as confidence intervals?



                  0.98-1.02 primary audit &
Saskatchewan      valuation; target is 1.0      Yes                                                        No
Canadian Totals




                                                                                      230 of 704
                                                                         2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                  Question 39: Q39: Check each measure
                                                                                                  of level that you calculate and indicate if it Question 39:       Question 39: -
             Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
             describe the reliability tests used.                                                 equalization.                                  MEAN               equalization



Alabama




Alaska       Mean, Median, Wtd. Mean, PRD, COD w/Median, COD w/Mean                                                                                             1




Arizona      90/95% confidence interval, COD




Arkansas     95% confidence within +/-10%                                                                                                                       1


California   Stratified random sample.




                                                                                   231 of 704
                                                                                   2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                            Question 39: Q39: Check each measure
                                                                                                            of level that you calculate and indicate if it Question 39:       Question 39: -
                       Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
                       describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




Colorado




Connecticut                                                                                                                                                               1




Delaware


District of Columbia                                                                                                                                                      1



                                                                                             232 of 704
                                                                               2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                        Question 39: Q39: Check each measure
                                                                                                        of level that you calculate and indicate if it Question 39:       Question 39: -
                   Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
                   describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




                   Confidence intervals used ONLY with legal 100% LOA standard. Sample LOA point
Florida            estimate used with range standard.                                                                                                                 1




Georgia            95% confidence limit




Hawaii County of                                                                                                                                                      1                     1



Hawaii-Honolulu                                                                                                                                                       1




Idaho              90% confidence interval around median                                                                                                              1



Illinois                                                                                 233 of 704                                                                   1
                                                                            2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                     Question 39: Q39: Check each measure
                                                                                                     of level that you calculate and indicate if it Question 39:       Question 39: -
                Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
                describe the reliability tests used.                                                 equalization.                                  MEAN               equalization


Indiana


Iowa                                                                                                                                                               1                     1




Kansas          95% confidence intervals                                                                                                                           1



Kentucky

Louisiana       The median is used to measure the level of assessment.


Maine           COV >20


Maryland                                                                                                                                                           1


Massachusetts                                                                                                                                                      1



Michigan        COD and PRD


Minnesota       COD and PRD are looked at along with Mdeian Ratio                                                                                                  1

                                                                                      234 of 704
Mississippi                                                                                                                                                        1
                                                                            2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                      Question 39: Q39: Check each measure
                                                                                                      of level that you calculate and indicate if it Question 39:       Question 39: -
                 Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
                 describe the reliability tests used.                                                 equalization.                                  MEAN               equalization
                 Median,mean, weighted mean, unbiased mean, COD,PRD,Standard
Missouri         Deviation,Coeff. of Variation,Coeff. of Concentration.                                                                                             1
                 By reviewing the standard mean against weighted mean to determine if coefficient
Montana          of disperson meets requirements                                                                                                                    1                     1

Nebraska         COD and PRD                                                                                                                                        1                     1



Nevada           Confidence interval for sample median, sample aggregate ratios




New Hampshire    Confidence intervals to weighted mean                                                                                                              1



New Jersey       n/a                                                                                                                                                1




New Mexico                                                                                                                                                                                1


New York         confidence interval around weighted mean ratio


North Carolina




North Dakota                                                                                                                                                        1



Ohio                                                                                                                                                                1                     1
                                                                                      235 of 704
                                                                             2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                      Question 39: Q39: Check each measure
                                                                                                      of level that you calculate and indicate if it Question 39:       Question 39: -
                 Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
                 describe the reliability tests used.                                                 equalization.                                  MEAN               equalization


Oklahoma                                                                                                                                                            1




Oregon                                                                                                                                                              1                     1




Pennsylvania                                                                                                                                                        1                     1




Rhode Island                                                                                                                                                        1




South Carolina   Index of inequality                                                                                                                                1




                                                                                       236 of 704
South Dakota                                                                                                                                                        1
                                                                         2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                  Question 39: Q39: Check each measure
                                                                                                  of level that you calculate and indicate if it Question 39:       Question 39: -
             Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
             describe the reliability tests used.                                                 equalization.                                  MEAN               equalization



Tennessee                                                                                                                                                       1



Texas



Utah         95% Confidence interval                                                                                                                            1                     1



Vermont




Virginia                                                                                                                                                        1




Washington




                                                                                   237 of 704
                                                                                  2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                           Question 39: Q39: Check each measure
                                                                                                           of level that you calculate and indicate if it Question 39:       Question 39: -
                      Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
                      describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




West Virginia




Wisconsin                                                                                                                                                                1




Wyoming               COD and PRD levels set by State Board of Equalization
US Totals                                                                                                                                                            32                        9




CA Alberta




CA British Columbia   confidence intervals


                                                                                            238 of 704
                                                                                   2008 Survey on Ratio Studies                                                                   Revised 7/21/08




                                                                                                             Question 39: Q39: Check each measure
                                                                                                             of level that you calculate and indicate if it Question 39:       Question 39: -
                       Question 38: Q38: If you use your ratio study to test appraisal level compliance--    is used for direct and/or indirect             ARITHMETIC         Used for direct
                       describe the reliability tests used.                                                  equalization.                                  MEAN               equalization




CA Manitoba            COD and the PRD                                                                                                                                     1


CA New Brunswick



CA Newfoundland        median, mean, weighted mean                                                                                                                         1




CA NW terr                                                                                                                                                                 1


Nova Scotia                                                                                                                                                                1




CA Ontario           Ratio study uses standard Statistical Methodology to determine reliable results:
                     Methodology: Only use valid qualified sales for data calculation which include but is
                     not limited to the following items. COD, PRD , Zscores, Standard deviation, Mean
                     Median etc.
Prince Edward Island Data reliability is determined using standard statistical methodology.                                                                                1




CA Quebec              no precise criteria.


                                                                                             239 of 704
                                                                              2008 Survey on Ratio Studies                                                                  Revised 7/21/08




                                                                                                       Question 39: Q39: Check each measure
                                                                                                       of level that you calculate and indicate if it Question 39:       Question 39: -
                  Question 38: Q38: If you use your ratio study to test appraisal level compliance--   is used for direct and/or indirect             ARITHMETIC         Used for direct
                  describe the reliability tests used.                                                 equalization.                                  MEAN               equalization




Saskatchewan
Canadian Totals                                                                                                                                                      5                     0




                                                                                        240 of 704
                                                                                     2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                              Question 39: -                                        Question 39: -
             Question 39: -                             Question 39: -        Used for         Question 39:       Question 39: -    Used for             Question 39:   Question 39: -
             Used for indirect       Question 39:       Used for direct       indirect         WEIGHTED           Used for direct   indirect             GEOMETRIC      Used for direct
             equalization            MEDIAN             equalization          equalization     MEAN               equalization      equalization         MEAN           equalization



Alabama                                                                   1




Alaska                                              1                                                         1                                      1




Arizona                                             1                     1




Arkansas                                            1                                                         1


California                       1




                                                                                               241 of 704
                                                                                               2008 Survey on Ratio Studies                                                              Revised 7/21/08




                                                                                        Question 39: -                                        Question 39: -
                       Question 39: -                             Question 39: -        Used for         Question 39:       Question 39: -    Used for             Question 39:   Question 39: -
                       Used for indirect       Question 39:       Used for direct       indirect         WEIGHTED           Used for direct   indirect             GEOMETRIC      Used for direct
                       equalization            MEDIAN             equalization          equalization     MEAN               equalization      equalization         MEAN           equalization




Colorado                                                      1                     1                                   1                                      1




Connecticut                                1                  1                     1                                   1                                      1




Delaware


District of Columbia                                          1                     1                                   1



                                                                                                         242 of 704
                                                                                           2008 Survey on Ratio Studies                                                                          Revised 7/21/08




                                                                                    Question 39: -                                                Question 39: -
                   Question 39: -                             Question 39: -        Used for             Question 39:       Question 39: -        Used for             Question 39:       Question 39: -
                   Used for indirect       Question 39:       Used for direct       indirect             WEIGHTED           Used for direct       indirect             GEOMETRIC          Used for direct
                   equalization            MEDIAN             equalization          equalization         MEAN               equalization          equalization         MEAN               equalization




Florida                                                   1                                                             1




Georgia                                                   1                     1                    1




Hawaii County of                       1                  1                     1                    1                  1                     1                    1



Hawaii-Honolulu                                           1




Idaho                                                     1                     1                                       1                                          1                  1



Illinois                               1                                        1                    243 of 704                                                    1
                                                                                        2008 Survey on Ratio Studies                                                                          Revised 7/21/08




                                                                                 Question 39: -                                                Question 39: -
                Question 39: -                             Question 39: -        Used for             Question 39:       Question 39: -        Used for             Question 39:       Question 39: -
                Used for indirect       Question 39:       Used for direct       indirect             WEIGHTED           Used for direct       indirect             GEOMETRIC          Used for direct
                equalization            MEDIAN             equalization          equalization         MEAN               equalization          equalization         MEAN               equalization


Indiana                                                1                     1                    1


Iowa                                                   1                     1                                       1




Kansas                                                 1                                                             1                                                             1



Kentucky                                               1

Louisiana                                              1


Maine                                                                                                                                                                              1


Maryland                                               1                                                             1


Massachusetts                                          1                                                             1                     1



Michigan


Minnesota                                              1                     1                    1                  1

                                                                                                   244 of 704
Mississippi                         1                  1                                          1                  1                                          1
                                                                                         2008 Survey on Ratio Studies                                                                          Revised 7/21/08




                                                                                  Question 39: -                                                Question 39: -
                 Question 39: -                             Question 39: -        Used for             Question 39:       Question 39: -        Used for             Question 39:       Question 39: -
                 Used for indirect       Question 39:       Used for direct       indirect             WEIGHTED           Used for direct       indirect             GEOMETRIC          Used for direct
                 equalization            MEDIAN             equalization          equalization         MEAN               equalization          equalization         MEAN               equalization

Missouri                                                1                     1                                       1                                                             1

Montana                                                 1                     1                                       1                     1

Nebraska                             1                  1                     1                    1                  1                     1                    1



Nevada                                                  1                                          1                  1




New Hampshire                        1                  1                                          1                  1                                          1                  1



New Jersey                           1                  1                                          1                  1                                          1




New Mexico                                                                    1                                                             1


New York                                                                                                                                                         1


North Carolina                                          1                     1




North Dakota                                            1                     1



Ohio                                                    1                     1                                       1                     1
                                                                                                   245 of 704
                                                                                         2008 Survey on Ratio Studies                                                                          Revised 7/21/08




                                                                                  Question 39: -                                                Question 39: -
                 Question 39: -                             Question 39: -        Used for             Question 39:       Question 39: -        Used for             Question 39:       Question 39: -
                 Used for indirect       Question 39:       Used for direct       indirect             WEIGHTED           Used for direct       indirect             GEOMETRIC          Used for direct
                 equalization            MEDIAN             equalization          equalization         MEAN               equalization          equalization         MEAN               equalization


Oklahoma                                                1                     1                    1                  1




Oregon                                                  1                     1                                       1                     1                                       1                     1




Pennsylvania                                                                                                          1                     1




Rhode Island                         1                  1                                          1                  1                                          1




South Carolina                                          1




                                                                                                   246 of 704
South Dakota                                            1                     1                                       1
                                                                                 2008 Survey on Ratio Studies                                                                      Revised 7/21/08




                                                                          Question 39: -                                                Question 39: -
             Question 39: -                         Question 39: -        Used for             Question 39:       Question 39: -        Used for             Question 39:   Question 39: -
             Used for indirect   Question 39:       Used for direct       indirect             WEIGHTED           Used for direct       indirect             GEOMETRIC      Used for direct
             equalization        MEDIAN             equalization          equalization         MEAN               equalization          equalization         MEAN           equalization



Tennessee                                       1                                          1                  1



Texas                                                                                                         1                                          1



Utah                                            1                     1



Vermont                                                                                                       1                                          1




Virginia                                        1                                                             1




Washington                                                                                                    1                     1                    1




                                                                                           247 of 704
                                                                                              2008 Survey on Ratio Studies                                                                             Revised 7/21/08




                                                                                       Question 39: -                                                  Question 39: -
                      Question 39: -                             Question 39: -        Used for              Question 39:        Question 39: -        Used for              Question 39:       Question 39: -
                      Used for indirect       Question 39:       Used for direct       indirect              WEIGHTED            Used for direct       indirect              GEOMETRIC          Used for direct
                      equalization            MEDIAN             equalization          equalization          MEAN                equalization          equalization          MEAN               equalization




West Virginia                                                1                     1                                        1                      1




Wisconsin                                 1                  1                                          1                                                               1




Wyoming                                                                         1
US Totals                             10                 39                    25                       13                  32                 10                       16                  6                     1




CA Alberta                                                   1                                          1




CA British Columbia                                          1


                                                                                                         248 of 704
                                                                                               2008 Survey on Ratio Studies                                                          Revised 7/21/08




                                                                                        Question 39: -                                        Question 39: -
                       Question 39: -                             Question 39: -        Used for         Question 39:       Question 39: -    Used for         Question 39:   Question 39: -
                       Used for indirect       Question 39:       Used for direct       indirect         WEIGHTED           Used for direct   indirect         GEOMETRIC      Used for direct
                       equalization            MEDIAN             equalization          equalization     MEAN               equalization      equalization     MEAN           equalization




CA Manitoba                                                   1                                                         1


CA New Brunswick



CA Newfoundland                                               1                                                         1




CA NW terr                                 1


Nova Scotia                                                   1                                                         1




CA Ontario




Prince Edward Island                                          1




CA Quebec                                                     1                     1


                                                                                                         249 of 704
                                                                                          2008 Survey on Ratio Studies                                                                          Revised 7/21/08




                                                                                   Question 39: -                                                Question 39: -
                  Question 39: -                             Question 39: -        Used for             Question 39:       Question 39: -        Used for             Question 39:       Question 39: -
                  Used for indirect       Question 39:       Used for direct       indirect             WEIGHTED           Used for direct       indirect             GEOMETRIC          Used for direct
                  equalization            MEDIAN             equalization          equalization         MEAN               equalization          equalization         MEAN               equalization




Saskatchewan                                             1
Canadian Totals                       1                  8                     1                    1                  3                     0                    0                  0                     0




                                                                                                    250 of 704
                                                                    2008 Survey on Ratio Studies                                                      Revised 7/21/08




             Question 39: -                                    Question 39: -
             Used for                        Question 39: -    Used for                                           Question 40: Q40: Do you test
             indirect         Question 39:   Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
             equalization     OTHER          equalization      equalization       of level, specify (50-chars):   if it is statistically normal?



Alabama                                                                                                           No




Alaska                                                                                                            No




Arizona                                                                                                           No




Arkansas                                                                                                          No


California                                                                                                        No




                                                                                251 of 704
                                                                                  2008 Survey on Ratio Studies                                                      Revised 7/21/08




                       Question 39: -                                        Question 39: -
                       Used for                            Question 39: -    Used for                                           Question 40: Q40: Do you test
                       indirect         Question 39:       Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
                       equalization     OTHER              equalization      equalization       of level, specify (50-chars):   if it is statistically normal?




Colorado                                                                                                                        No




Connecticut                                            1                                      1 COD, COV                        Yes




Delaware                                                                                        Not applicable                  No


District of Columbia                                                                                                            No



                                                                                              252 of 704
                                                                          2008 Survey on Ratio Studies                                                      Revised 7/21/08




                   Question 39: -                                    Question 39: -
                   Used for                        Question 39: -    Used for                                           Question 40: Q40: Do you test
                   indirect         Question 39:   Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
                   equalization     OTHER          equalization      equalization       of level, specify (50-chars):   if it is statistically normal?




Florida                                                                                 Composite weighted mean.        Yes




Georgia                                                                                                                 No




Hawaii County of                                                                                                        No



Hawaii-Honolulu                                                                                                         No




Idaho                                                                                                                   Yes



Illinois                                                                              253 of 704                        Yes
                                                                               2008 Survey on Ratio Studies                                                      Revised 7/21/08




                Question 39: -                                            Question 39: -
                Used for                                Question 39: -    Used for                                           Question 40: Q40: Do you test
                indirect             Question 39:       Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
                equalization         OTHER              equalization      equalization       of level, specify (50-chars):   if it is statistically normal?


Indiana                                                                                                                      No


Iowa                                                                                                                         No




                                                                                             Broadened Median, Harmonic
Kansas                                              1                                        mean, Bootstrap median          Yes



Kentucky                                                                                                                     Yes

Louisiana                                                                                                                    Yes


Maine                            1                                                                                           No


Maryland                                                                                                                     No


Massachusetts                                                                                                                No



Michigan                                            1                                        Average level of assessment     No


Minnesota                                                                                                                    No

                                                                                           254 of 704
Mississippi                                         1                                      1 Regressivity Index              No
                                                                                2008 Survey on Ratio Studies                                                      Revised 7/21/08




                 Question 39: -                                            Question 39: -
                 Used for                                Question 39: -    Used for                                           Question 40: Q40: Do you test
                 indirect             Question 39:       Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
                 equalization         OTHER              equalization      equalization       of level, specify (50-chars):   if it is statistically normal?
                                                                                              COD, PRD, Coeff of
Missouri                                             1                                        Concentration                   No

Montana                                                                                                                       yes

Nebraska                                                                                                                      Yes



Nevada                                                                                                                        No




New Hampshire                     1                                                                                           Yes



New Jersey                                                                                                                    Yes




New Mexico                                                                                                                    No


New York                                                                                                                      No


North Carolina                                                                                                                No




North Dakota                                                                                                                  No



Ohio                                                                                                                          No
                                                                                            255 of 704
                                                                        2008 Survey on Ratio Studies                                                      Revised 7/21/08




                 Question 39: -                                    Question 39: -
                 Used for                        Question 39: -    Used for                                           Question 40: Q40: Do you test
                 indirect         Question 39:   Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
                 equalization     OTHER          equalization      equalization       of level, specify (50-chars):   if it is statistically normal?


Oklahoma                                                                                                              No




Oregon                                                                                                                No




Pennsylvania                                                                                                          Yes




Rhode Island                                                                                                          No




South Carolina                                                                                                        Yes




                                                                                    256 of 704
South Dakota                                                                                                          Yes
                                                                    2008 Survey on Ratio Studies                                                      Revised 7/21/08




             Question 39: -                                    Question 39: -
             Used for                        Question 39: -    Used for                                           Question 40: Q40: Do you test
             indirect         Question 39:   Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
             equalization     OTHER          equalization      equalization       of level, specify (50-chars):   if it is statistically normal?



Tennessee                                                                                                         No



Texas                                                                                                             No



Utah                                                                                                              Yes



Vermont                                                                                                           No




Virginia                                                                                                          No




Washington                                                                                                        No




                                                                                257 of 704
                                                                                         2008 Survey on Ratio Studies                                                        Revised 7/21/08




                      Question 39: -                                                Question 39: -
                      Used for                                Question 39: -        Used for                                             Question 40: Q40: Do you test
                      indirect             Question 39:       Used for direct       indirect             Question 39: If other measure   the distribution of ratios to see
                      equalization         OTHER              equalization          equalization         of level, specify (50-chars):   if it is statistically normal?




West Virginia                                             1                     1                        COD                             No




Wisconsin                                                                                                                                Yes




Wyoming                                                                                                                                  Yes
US Totals                              2                  6                     1                    2




                                                                                                         Weighted med. equalization.
CA Alberta                                                                                               Median for qual ck              No




CA British Columbia                                                                                                                      Yes


                                                                                                     258 of 704
                                                                                  2008 Survey on Ratio Studies                                                      Revised 7/21/08




                       Question 39: -                                        Question 39: -
                       Used for                            Question 39: -    Used for                                           Question 40: Q40: Do you test
                       indirect         Question 39:       Used for direct   indirect           Question 39: If other measure   the distribution of ratios to see
                       equalization     OTHER              equalization      equalization       of level, specify (50-chars):   if it is statistically normal?




CA Manitoba                                                                                                                     Yes


CA New Brunswick                                                                                N/A                             No



CA Newfoundland                                                                                                                 No




CA NW terr                                                                                                                      No


Nova Scotia                                                                                                                     Yes




CA Ontario                                                                                      No equalization in Ontario      Yes




Prince Edward Island                                   1                                        COD PRD                         Yes




CA Quebec                                                                                                                       Yes


                                                                                              259 of 704
                                                                                     2008 Survey on Ratio Studies                                                        Revised 7/21/08




                  Question 39: -                                                Question 39: -
                  Used for                                Question 39: -        Used for                                             Question 40: Q40: Do you test
                  indirect             Question 39:       Used for direct       indirect             Question 39: If other measure   the distribution of ratios to see
                  equalization         OTHER              equalization          equalization         of level, specify (50-chars):   if it is statistically normal?




Saskatchewan                                                                                                                         No
Canadian Totals                    0                  1                     0                    0




                                                                                                 260 of 704
                                                                            2008 Survey on Ratio Studies                               Revised 7/21/08




                                                               Question 42: Q42: Have
             Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
             of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
             how does this determination affect the            Ratio Studies in your       of the following is used to determine
             measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
             compliance or equalization? Describe:             regulations?                for appraisal level?



Alabama                                                        Yes




Alaska                                                         Yes                         Point estimates



                                                                                           Both point estimates and confidence
Arizona                                                        No                          intervals




                                                                                           Both point estimates and confidence
Arkansas                                                       Yes                         intervals


California                                                                                 Point estimates




                                                                                     261 of 704
                                                                                      2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                         Question 42: Q42: Have
                       Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                       of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                       how does this determination affect the            Ratio Studies in your       of the following is used to determine
                       measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                       compliance or equalization? Describe:             regulations?                for appraisal level?




Colorado                                                                 Yes                         Point estimates




Connecticut            No effect                                         Yes




Delaware                                                                 No


District of Columbia                                                     Yes                         Point estimates



                                                                                               262 of 704
                                                                                  2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                     Question 42: Q42: Have
                   Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                   of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                   how does this determination affect the            Ratio Studies in your       of the following is used to determine
                   measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                   compliance or equalization? Describe:             regulations?                for appraisal level?




                                                                                                 Both point estimates and confidence
Florida            Do not rely solely upon mean                                                  intervals




                                                                                                 Both point estimates and confidence
Georgia                                                              Yes                         intervals




                                                                                                 Both point estimates and confidence
Hawaii County of                                                     Yes                         intervals



Hawaii-Honolulu                                                      No                          Point estimates




Idaho              no effect                                         Yes                         Confidence intervals



Illinois           COD                                               Yes                   263 ofPoint estimates
                                                                                                  704
                                                                               2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                  Question 42: Q42: Have
                Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                how does this determination affect the            Ratio Studies in your       of the following is used to determine
                measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                compliance or equalization? Describe:             regulations?                for appraisal level?


Indiana                                                           Yes                         Confidence intervals


Iowa                                                              Yes                         Point estimates




                not used to determine measure of level                                        Both point estimates and confidence
Kansas          employed                                          Yes                         intervals



Kentucky                                                          Yes                         Confidence intervals
                We use the COD to measure the distribution
Louisiana       of ratios.                                                                    Point estimates


Maine                                                             No


Maryland                                                          No


Massachusetts                                                     Yes



Michigan                                                          No                          Point estimates
                                                                                              Both point estimates and confidence
Minnesota                                                         Yes                         intervals

                                                                                        264 of 704
Mississippi                                                       No
                                                                                2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                   Question 42: Q42: Have
                 Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                 of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                 how does this determination affect the            Ratio Studies in your       of the following is used to determine
                 measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                 compliance or equalization? Describe:             regulations?                for appraisal level?
                                                                                               Both point estimates and confidence
Missouri                                                           Yes                         intervals
                                                                                               Both point estimates and confidence
Montana          Verification of reappraisal values                Yes                         intervals
                                                                                               Both point estimates and confidence
Nebraska         To assist in determining representativeness       Yes                         intervals

                                                                                               Both point estimates and confidence
Nevada                                                             No                          intervals




                                                                                               Both point estimates and confidence
New Hampshire    No effect                                         No                          intervals

                                                                                               Both point estimates and confidence
New Jersey       n/a                                               Yes                         intervals




New Mexico                                                         Yes

                                                                                               Both point estimates and confidence
New York                                                           Yes                         intervals


North Carolina                                                     Yes                         Confidence intervals




North Dakota                                                       No                          Point estimates



Ohio                                                               Yes                        Point estimates
                                                                                         265 of 704
                                                                                2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                   Question 42: Q42: Have
                 Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                 of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                 how does this determination affect the            Ratio Studies in your       of the following is used to determine
                 measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                 compliance or equalization? Describe:             regulations?                for appraisal level?


Oklahoma                                                           Yes                         Point estimates




Oregon                                                             Yes                         Point estimates

                 Variances of established standard data
                 elements at the county assessors record
                 level are compared/contrasted between
                 years, with these standard data elements
                 comparisons analyized from the current year
                 back five (5) years (i.e.) 2007, 2006 2005,
Pennsylvania     2004, 2003, 2002.                           No




Rhode Island                                                       No



                 Our index of inequality must be less than
South Carolina   15%                                               No                          Confidence intervals




                                                                                         266 of 704
South Dakota     NO AFFECT                                         Yes
                                                                            2008 Survey on Ratio Studies                               Revised 7/21/08




                                                               Question 42: Q42: Have
             Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
             of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
             how does this determination affect the            Ratio Studies in your       of the following is used to determine
             measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
             compliance or equalization? Describe:             regulations?                for appraisal level?



Tennessee                                                      Yes                         Point estimates



Texas                                                          Yes                         Confidence intervals


             If normal dist. - use the Mean & COV                                          Both point estimates and confidence
Utah         If not normal dist - use the Median & COD         Yes                         intervals



Vermont                                                        Yes                         Point estimates




Virginia                                                       No                          Point estimates




Washington                                                     No




                                                                                     267 of 704
                                                                                     2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                        Question 42: Q42: Have
                      Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                      of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                      how does this determination affect the            Ratio Studies in your       of the following is used to determine
                      measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                      compliance or equalization? Describe:             regulations?                for appraisal level?




West Virginia                                                           Yes                         Point estimates




                      Agg ratio, followed by median, are adjusted                                   Both point estimates and confidence
Wisconsin             based on frequency table.                         Yes                         intervals




Wyoming                                                                 No                          Confidence intervals
US Totals




CA Alberta                                                              Yes                         Point estimates




                                                                                                    Both point estimates and confidence
CA British Columbia   Impacts the confidence interval.                  No                          intervals


                                                                                              268 of 704
                                                                                    2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                       Question 42: Q42: Have
                     Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                     of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                     how does this determination affect the            Ratio Studies in your       of the following is used to determine
                     measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                     compliance or equalization? Describe:             regulations?                for appraisal level?




                                                                                                   Both point estimates and confidence
CA Manitoba                                                            No                          intervals


CA New Brunswick                                                       Yes                         Point estimates



CA Newfoundland                                                        Yes                         Confidence intervals




CA NW terr                                                             No


Nova Scotia                                                            No


                     Ontario does not use ratio studies for
                     compliance or equalization purposes. Ratio
CA Ontario           studies are used for reporting of quality only. Yes                           Confidence intervals

                     Sample size, Mean, standard deviation,
                     outliers are measured to determine Normal
Prince Edward Island distribution.                                     No                          Confidence intervals




CA Quebec            Depend on the sample                              Yes                         Confidence intervals


                                                                                             269 of 704
                                                                                 2008 Survey on Ratio Studies                               Revised 7/21/08




                                                                    Question 42: Q42: Have
                  Question 41: Q41: If you test the distribution    you incorporated portions   Question 43: Q43: When testing
                  of ratios to see if it is statistically normal,   of the IAAO Standard on     reliability for level of appraisal, which
                  how does this determination affect the            Ratio Studies in your       of the following is used to determine
                  measure(s) of level used for testing              statutes or rules and       statistical compliance with standards
                  compliance or equalization? Describe:             regulations?                for appraisal level?




Saskatchewan                                                        No
Canadian Totals




                                                                                          270 of 704
                                                                                   Question 45: Q45:
                                                                                   Hypothetical Studies
                                                                            2008 Survey on Ratiosituation                                                       Revised 7/21/08
                                                                                   (continued). If the
             Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
             requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
             market value as measured by the ratio study sample median. An and the situation (median
             equalization order could be issued if the requirement is not met. A ratio point estimate is out of
             study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower   Question 45: Base   Question 45:
             percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of         the compliance      Continue to find the
             percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and       decision on point   jurisdiction in
             with statutory appraisal level requirements?                          (check all that apply)         reevaluate           estimates           compliance


             No, only the point estimates are used to make inferences about
Alabama      compliance.



             No, only the point estimates are used to make inferences about
Alaska       compliance.



             No, only the point estimates are used to make inferences about
Arizona      compliance.




Arkansas     Yes, the confidence interval overlaps the threshold for compliance.                                                                                                  1

             No, only the point estimates are used to make inferences about
California   compliance.




                                                                                   271 of 704
                                                                                             Question 45: Q45:
                                                                                             Hypothetical Studies
                                                                                      2008 Survey on Ratiosituation                                                       Revised 7/21/08
                                                                                             (continued). If the
                       Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                       requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                       market value as measured by the ratio study sample median. An and the situation (median
                       equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                       study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower   Question 45: Base   Question 45:
                       percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of         the compliance      Continue to find the
                       percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and       decision on point   jurisdiction in
                       with statutory appraisal level requirements?                          (check all that apply)         reevaluate           estimates           compliance




                       No, only the point estimates are used to make inferences about
Colorado               compliance.




Connecticut




Delaware               No, the confidence interval fails to overlap 100 percent.

                       No, only the point estimates are used to make inferences about
District of Columbia   compliance.



                                                                                             272 of 704
                                                                                         Question 45: Q45:
                                                                                         Hypothetical Studies
                                                                                  2008 Survey on Ratiosituation                                                           Revised 7/21/08
                                                                                         (continued). If the
                   Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                   requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                   market value as measured by the ratio study sample median. An and the situation (median
                   equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                   study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower       Question 45: Base   Question 45:
                   percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of             the compliance      Continue to find the
                   percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and           decision on point   jurisdiction in
                   with statutory appraisal level requirements?                          (check all that apply)         reevaluate               estimates           compliance




Florida            No, the confidence interval fails to overlap 100 percent.




                   No, only the point estimates are used to make inferences about
Georgia            compliance.




                   No, only the point estimates are used to make inferences about
Hawaii County of   compliance.


                   No, only the point estimates are used to make inferences about
Hawaii-Honolulu    compliance.




Idaho              Yes, the confidence interval overlaps the threshold for compliance.                                                       1


                   No, only the point estimates are used to make inferences about
Illinois           compliance.                                                           273 of 704
                                                                                      Question 45: Q45:
                                                                                      Hypothetical Studies
                                                                               2008 Survey on Ratiosituation                                                           Revised 7/21/08
                                                                                      (continued). If the
                Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                market value as measured by the ratio study sample median. An and the situation (median
                equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower       Question 45: Base   Question 45:
                percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of             the compliance      Continue to find the
                percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and           decision on point   jurisdiction in
                with statutory appraisal level requirements?                          (check all that apply)         reevaluate               estimates           compliance

                No, only the point estimates are used to make inferences about
Indiana         compliance.

                No, only the point estimates are used to make inferences about
Iowa            compliance.




Kansas          Yes, the confidence interval overlaps the threshold for compliance.                                                                                                      1



Kentucky        Yes, the confidence interval overlaps the threshold for compliance.                                                       1
                No, only the point estimates are used to make inferences about
Louisiana       compliance.

                No, only the point estimates are used to make inferences about
Maine           compliance.


Maryland        No, the confidence interval fails to overlap 100 percent.

                No, only the point estimates are used to make inferences about
Massachusetts   compliance.


                No, only the point estimates are used to make inferences about
Michigan        compliance.
                No, only the point estimates are used to make inferences about
Minnesota       compliance.

                                                                                      274 of 704
Mississippi     Yes, the confidence interval overlaps the threshold for compliance.
                                                                                       Question 45: Q45:
                                                                                       Hypothetical Studies
                                                                                2008 Survey on Ratiosituation                                                           Revised 7/21/08
                                                                                       (continued). If the
                 Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                 requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                 market value as measured by the ratio study sample median. An and the situation (median
                 equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                 study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower       Question 45: Base   Question 45:
                 percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of             the compliance      Continue to find the
                 percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and           decision on point   jurisdiction in
                 with statutory appraisal level requirements?                          (check all that apply)         reevaluate               estimates           compliance

Missouri         Yes, the confidence interval overlaps the threshold for compliance.                                                                                                      1

Montana          Yes, the confidence interval overlaps the threshold for compliance.

Nebraska         Yes, the confidence interval overlaps the threshold for compliance.



Nevada           Yes, the confidence interval overlaps the threshold for compliance.                                                                                                      1




New Hampshire    Yes, the confidence interval overlaps the threshold for compliance.                                                                                                      1



New Jersey       Yes, the confidence interval overlaps the threshold for compliance.




New Mexico       Yes, the confidence interval overlaps the threshold for compliance.                                                       1


New York         No, the confidence interval fails to overlap 100 percent.

                 No, only the point estimates are used to make inferences about
North Carolina   compliance.




                 No, only the point estimates are used to make inferences about
North Dakota     compliance.


                 No, only the point estimates are used to make inferences about
Ohio             compliance.
                                                                                       275 of 704
                                                                                       Question 45: Q45:
                                                                                       Hypothetical Studies
                                                                                2008 Survey on Ratiosituation                                                       Revised 7/21/08
                                                                                       (continued). If the
                 Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                 requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                 market value as measured by the ratio study sample median. An and the situation (median
                 equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                 study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower   Question 45: Base   Question 45:
                 percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of         the compliance      Continue to find the
                 percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and       decision on point   jurisdiction in
                 with statutory appraisal level requirements?                          (check all that apply)         reevaluate           estimates           compliance

                 No, only the point estimates are used to make inferences about
Oklahoma         compliance.




                 No, only the point estimates are used to make inferences about
Oregon           compliance.




Pennsylvania     Yes, the confidence interval overlaps the threshold for compliance.




                 No, only the point estimates are used to make inferences about
Rhode Island     compliance.



                 No, only the point estimates are used to make inferences about
South Carolina   compliance.




                                                                                       276 of 704
South Dakota     Yes, the confidence interval overlaps the threshold for compliance.                                                                                                  1
                                                                                   Question 45: Q45:
                                                                                   Hypothetical Studies
                                                                            2008 Survey on Ratiosituation                                                       Revised 7/21/08
                                                                                   (continued). If the
             Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
             requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
             market value as measured by the ratio study sample median. An and the situation (median
             equalization order could be issued if the requirement is not met. A ratio point estimate is out of
             study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower   Question 45: Base   Question 45:
             percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of         the compliance      Continue to find the
             percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and       decision on point   jurisdiction in
             with statutory appraisal level requirements?                          (check all that apply)         reevaluate           estimates           compliance


             No, only the point estimates are used to make inferences about
Tennessee    compliance.



Texas        Yes, the confidence interval overlaps the threshold for compliance.



Utah         No, the confidence interval fails to overlap 100 percent.


             No, only the point estimates are used to make inferences about
Vermont      compliance.




             No, only the point estimates are used to make inferences about
Virginia     compliance.




Washington   Yes, the confidence interval overlaps the threshold for compliance.




                                                                                   277 of 704
                                                                                            Question 45: Q45:
                                                                                            Hypothetical Studies
                                                                                     2008 Survey on Ratiosituation                                                               Revised 7/21/08
                                                                                            (continued). If the
                      Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                      requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                      market value as measured by the ratio study sample median. An and the situation (median
                      equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                      study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower       Question 45: Base       Question 45:
                      percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of             the compliance          Continue to find the
                      percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and           decision on point       jurisdiction in
                      with statutory appraisal level requirements?                          (check all that apply)         reevaluate               estimates               compliance




                      No, only the point estimates are used to make inferences about
West Virginia         compliance.




                      No, only the point estimates are used to make inferences about
Wisconsin             compliance.




                      No, only the point estimates are used to make inferences about
Wyoming               compliance.
US Totals                                                                                                                                       3                       0                          6




CA Alberta            No, the confidence interval fails to overlap 100 percent.




                      No, only the point estimates are used to make inferences about
CA British Columbia   compliance.


                                                                                            278 of 704
                                                                                            Question 45: Q45:
                                                                                            Hypothetical Studies
                                                                                     2008 Survey on Ratiosituation                                                               Revised 7/21/08
                                                                                            (continued). If the
                      Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                      requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                      market value as measured by the ratio study sample median. An and the situation (median
                      equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                      study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower       Question 45: Base       Question 45:
                      percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of             the compliance          Continue to find the
                      percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and           decision on point       jurisdiction in
                      with statutory appraisal level requirements?                          (check all that apply)         reevaluate               estimates               compliance




CA Manitoba           No, the confidence interval fails to overlap 100 percent.

                      No, only the point estimates are used to make inferences about
CA New Brunswick      compliance.



CA Newfoundland       Yes, the confidence interval overlaps the threshold for compliance.




CA NW terr            Yes, the confidence interval overlaps the threshold for compliance.                                                       1


Nova Scotia           Yes, the confidence interval overlaps the threshold for compliance.




CA Ontario            Yes, the confidence interval overlaps the threshold for compliance.                                                                                                          1




Prince Edward Island Yes, the confidence interval overlaps the threshold for compliance.                                                        1                       1                          1




                      No, only the point estimates are used to make inferences about
CA Quebec             compliance.


                                                                                            279 of 704
                                                                                        Question 45: Q45:
                                                                                        Hypothetical Studies
                                                                                 2008 Survey on Ratiosituation                                                               Revised 7/21/08
                                                                                        (continued). If the
                  Question 44: Q44: Hypothetical situation: There is a legal            confidence interval overlaps
                  requirement for appraisals to fall between 90 and 110 percent of      the threshold for compliance
                  market value as measured by the ratio study sample median. An and the situation (median
                  equalization order could be issued if the requirement is not met. A ratio point estimate is out of
                  study sample has a median ratio of 85 percent, and has a 95           compliance) continues for      Question 45: Lower       Question 45: Base       Question 45:
                  percent confidence interval that falls in the range of 76 to 94       several years, which actions   the level of             the compliance          Continue to find the
                  percent. Would your agency rule this result to be in compliance       would your agency take?        confidence and           decision on point       jurisdiction in
                  with statutory appraisal level requirements?                          (check all that apply)         reevaluate               estimates               compliance



                  No, only the point estimates are used to make inferences about
Saskatchewan      compliance.
Canadian Totals                                                                                                                             2                       1                          2




                                                                                        280 of 704
                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                            Question 47: Q47: Hypothetical                                Question     Question
                                                            situation (continued). How        Question 47:                 47: Use    47: Review
                                                            would your response differ if     No influence                the point      level     Question 47: Use additional
                                                            the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                          Question 46: Q46: If you          measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
             Question 45: checked "Other," describe         showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
             Other        here:                             (check all that apply)             confidence confidence         level       years     compliance



Alabama
                          We have many very small
                          communities where data, if
                          any, is very scarce. So
                          decision to take action is case
Alaska                  1 by case.                                                                                                                                               1




Arizona                                                                                                                       1




Arkansas                                                                                                                                                                         1


California




                                                                                 281 of 704
                                                                            2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                                Question 47: Q47: Hypothetical                                Question     Question
                                                                situation (continued). How        Question 47:                 47: Use    47: Review
                                                                would your response differ if     No influence                the point      level     Question 47: Use additional
                                                                the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                                    Question 46: Q46: If you    measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                       Question 45: checked "Other," describe   showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                       Other        here:                       (check all that apply)             confidence confidence         level       years     compliance




Colorado                                                                                                                          1




Connecticut




Delaware


District of Columbia                                                                                                              1



                                                                                     282 of 704
                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                            Question 47: Q47: Hypothetical                                Question     Question
                                                            situation (continued). How        Question 47:                 47: Use    47: Review
                                                            would your response differ if     No influence                the point      level     Question 47: Use additional
                                                            the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                                Question 46: Q46: If you    measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                   Question 45: checked "Other," describe   showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                   Other        here:                       (check all that apply)             confidence confidence         level       years     compliance




Florida                                                                                                          1            1                                                  1




Georgia                                                                                                                       1           1




Hawaii County of                                                                                                              1



Hawaii-Honolulu                                                                                                               1           1                                      1




Idaho                                                                                              1



Illinois                                                                         283 of 704                                                                                      1
                                                                     2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                         Question 47: Q47: Hypothetical                                Question     Question
                                                         situation (continued). How        Question 47:                 47: Use    47: Review
                                                         would your response differ if     No influence                the point      level     Question 47: Use additional
                                                         the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                             Question 46: Q46: If you    measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                Question 45: checked "Other," describe   showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                Other        here:                       (check all that apply)             confidence confidence         level       years     compliance


Indiana                                                                                                                                                                       1


Iowa                                                                                                                       1




Kansas                                                                                          1



Kentucky                                                                                                                               1                                      1

Louisiana                                                                                                                  1


Maine                                                                                                                                                                         1


Maryland


Massachusetts



Michigan                                                                                                                                                                      1


Minnesota                                                                                                     1            1           1                                      1
                             Withhold one mill and H/E                        284 of 704
Mississippi                1 reimbursement                                                      1
                                                                          2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                              Question 47: Q47: Hypothetical                                Question     Question
                                                              situation (continued). How        Question 47:                 47: Use    47: Review
                                                              would your response differ if     No influence                the point      level     Question 47: Use additional
                                                              the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                              Question 46: Q46: If you        measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                 Question 45: checked "Other," describe       showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                 Other        here:                           (check all that apply)             confidence confidence         level       years     compliance

Missouri                                                                                                                        1

Montana                       lower the level of confidence                                                                                          yes
                              and base the compliance
Nebraska                    1 decision on point estimate if                                                                                 1



Nevada                                                                                               1




New Hampshire                                                                                        1
                              An order for compliance would
                              be given and the data would
New Jersey                  1 be monitored.                                                                                     1           1                                      1




New Mexico                                                                                                                                  1                                      1


New York                                                                                                                                                                           1


North Carolina                                                                                                                  1




North Dakota                                                                                                                    1                                                  1



Ohio                                                                                                                                                                               1
                                                                                   285 of 704
                                                                         2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                             Question 47: Q47: Hypothetical                                Question     Question
                                                             situation (continued). How        Question 47:                 47: Use    47: Review
                                                             would your response differ if     No influence                the point      level     Question 47: Use additional
                                                             the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                              Question 46: Q46: If you       measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                 Question 45: checked "Other," describe      showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                 Other        here:                          (check all that apply)             confidence confidence         level       years     compliance


Oklahoma                                                                                                                       1




Oregon                                                                                                                         1

                                Questions Q44, Q45, & Q46
                                are based on Median
                                computations, PA law only
                                permits Mean computations.
                                Q44 Should not be madatory
                                for PA Computations.
Pennsylvania                1                                                                                                              1




Rhode Island




South Carolina                                                                                                    1




                                                                                  286 of 704
South Dakota                                                                                        1
                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                            Question 47: Q47: Hypothetical                                Question     Question
                                                            situation (continued). How        Question 47:                 47: Use    47: Review
                                                            would your response differ if     No influence                the point      level     Question 47: Use additional
                                                            the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                          Question 46: Q46: If you          measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
             Question 45: checked "Other," describe         showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
             Other        here:                             (check all that apply)             confidence confidence         level       years     compliance



Tennessee                                                                                                                     1


                          Increase the sample size to
Texas                   1 narrow the confidence interval.                                                                                                                        1



Utah                                                                                                                                      1



Vermont                                                                                                                       1




Virginia                                                                                           1




Washington                                                                                                                                                                       1




                                                                                 287 of 704
                                                                           2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                               Question 47: Q47: Hypothetical                                Question     Question
                                                               situation (continued). How        Question 47:                 47: Use    47: Review
                                                               would your response differ if     No influence                the point      level     Question 47: Use additional
                                                               the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                                   Question 46: Q46: If you    measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                      Question 45: checked "Other," describe   showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                      Other        here:                       (check all that apply)             confidence confidence         level       years     compliance




West Virginia                                                                                                                    1




Wisconsin                                                                                                                        1




Wyoming                                                                                                                                       1
US Totals                        6                                                                    7             3           20           10                                     17




CA Alberta                                                                                                                                                                          1




CA British Columbia                                                                                                 1


                                                                                    288 of 704
                                                                                  2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                                      Question 47: Q47: Hypothetical                                Question     Question
                                                                      situation (continued). How        Question 47:                 47: Use    47: Review
                                                                      would your response differ if     No influence                the point      level     Question 47: Use additional
                                                                      the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                                    Question 46: Q46: If you          measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                       Question 45: checked "Other," describe         showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                       Other        here:                             (check all that apply)             confidence confidence         level       years     compliance




CA Manitoba                                                                                                                                                                                1


CA New Brunswick                                                                                                                                                                           1
                                    Review of sales used and seek
                                    out additional information to
                                    determine the appropriate
CA Newfoundland                   1 course of action                                                                                                                                       1




CA NW terr                                                                                                   1


Nova Scotia                                                                                                                                                                                1




CA Ontario                                                                                                   1


                                    this questions as with question
Prince Edward Island              1 44 are not applicable to PEI                                                                                         1                                 1




CA Quebec                                                                                                                               1


                                                                                           289 of 704
                                                                       2008 Survey on Ratio Studies                                                             Revised 7/21/08


                                                           Question 47: Q47: Hypothetical                                Question     Question
                                                           situation (continued). How        Question 47:                 47: Use    47: Review
                                                           would your response differ if     No influence                the point      level     Question 47: Use additional
                                                           the sample COD (or other          on decisions Question       estimate    measures     information, such as sample
                               Question 46: Q46: If you    measure of uniformity) also        regarding    47: Lower      only to       from      size, to make a final
                  Question 45: checked "Other," describe   showed very poor uniformity?        level of   the level of   evaluate     previous    determination about level
                  Other        here:                       (check all that apply)             confidence confidence         level       years     compliance




Saskatchewan
Canadian Totals              2                                                                    2             1            1           1                                      6




                                                                                290 of 704
                                                                           2008 Survey on Ratio Studies                                                                     Revised 7/21/08

             Question 48: Q48: Regarding                                                                                                                     Question 50:
             assessment uniformity: Do you have                                 Question 49:           Question 49:                                          Large to mid-
             specific standards or requirements for     Question 49: Very       Large to mid-          Rural or small                   Question 50: Very sized
             assessment uniformity as measured by       large Jurisdictions/    sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
             the COD (Coefficient of Dispersion)?       densely populated/      older & newer          older properties/   Some other densely populated/ slower
             (These may be statutory or procedural,     newer properties/       properties/ less       depressed           standard/    newer properties/ development/ less
             but in either case would be used to find   active markets.         active markets.        market areas.       requirement. active markets.      active markets.
             jurisdictions in or out of compliance.)    COD 10.0 or less        COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.



Alabama      Yes                                                           15                                                                           20




Alaska       Yes                                        Same                    Same                   Same                Same         Same                 Same




Arizona      Yes                                        15.0 or less                                                                    25.0 or less         25.0 or less




Arkansas     Yes                                        COD 15.0 or less        COD 20.0 or less       COD 20.0 or less                 20.0 or less         25.0 or less


California   No




                                                                                       291 of 704
                                                                                    2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                       Question 48: Q48: Regarding                                                                                                                    Question 50:
                       assessment uniformity: Do you have                                Question 49:           Question 49:                                          Large to mid-
                       specific standards or requirements for     Question 49: Very      Large to mid-          Rural or small                   Question 50: Very sized
                       assessment uniformity as measured by       large Jurisdictions/   sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                       the COD (Coefficient of Dispersion)?       densely populated/     older & newer          older properties/   Some other densely populated/ slower
                       (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/ development/ less
                       but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.      active markets.
                       jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.




Colorado               Yes                                        15.99 or less          15.99 or less          15.99 or less       15.99 or less 20.99 or less        20.99 or less




Connecticut            Yes                                                          15                                                                            20




Delaware               No


District of Columbia   Yes                                        IAAO



                                                                                               292 of 704
                                                                                2008 Survey on Ratio Studies                                                                     Revised 7/21/08

                   Question 48: Q48: Regarding                                                                                                                    Question 50:
                   assessment uniformity: Do you have                                Question 49:           Question 49:                                          Large to mid-
                   specific standards or requirements for     Question 49: Very      Large to mid-          Rural or small                   Question 50: Very sized
                   assessment uniformity as measured by       large Jurisdictions/   sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                   the COD (Coefficient of Dispersion)?       densely populated/     older & newer          older properties/   Some other densely populated/ slower
                   (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/ development/ less
                   but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.      active markets.
                   jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.




Florida            Yes                                                          15                     15                 15                                   20                    20




Georgia            Yes                                        15 or less             15 or less             15 or less          15 or less   20 or less             20 or less




Hawaii County of   Yes                                        less than 20 on all



Hawaii-Honolulu    Yes                                                          10                                                                             20




Idaho              Yes                                                          20                     20                 20                                   25                    25

                                                              15.0 for jurisdiction more; 30.0 for                                           15.0 for jurisdiction more; 30.0 for
                                                              w/ population of      jurisdiction w/                                          w/ population of      jurisdiction w/
Illinois           Yes                                        50,000 or                    293 of
                                                                                    population of 704       less than 50,000                 50,000 or             population of
                                                                             2008 Survey on Ratio Studies                                                                        Revised 7/21/08

                Question 48: Q48: Regarding                                                                                                                      Question 50:
                assessment uniformity: Do you have                                 Question 49:            Question 49:                                          Large to mid-
                specific standards or requirements for     Question 49: Very       Large to mid-           Rural or small                   Question 50: Very sized
                assessment uniformity as measured by       large Jurisdictions/    sized jurisdictions/    jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                the COD (Coefficient of Dispersion)?       densely populated/      older & newer           older properties/   Some other densely populated/ slower
                (These may be statutory or procedural,     newer properties/       properties/ less        depressed           standard/    newer properties/ development/ less
                but in either case would be used to find   active markets.         active markets.         market areas.       requirement. active markets.      active markets.
                jurisdictions in or out of compliance.)    COD 10.0 or less        COD 15.0 or less        COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.


Indiana         Yes                                                                All 15.0 or less                                                                 All 20.0 or less

                                                                                                                               COD 20.0 or
Iowa            Yes                                                                                                            less




                                                                                                                               <= 20.0 for
Kansas          Yes                                                                                                            all groups



Kentucky        Yes                                                           20

Louisiana       Yes                                        20 or less              20 or less              20 or less          20 or less


Maine           Yes


Maryland        No                                                                                                             Single Fam
                                                                                                                               10%, 2+3
                                                                                                                               Fam 12%,
Massachusetts   Yes                                                                                                            Apts 15%



Michigan        Yes                                                           35                      35                 35                  35                35                      35
                                                                               we use the                  we use the                             we use the        we use the
Minnesota       Yes                                        we use the standard standard                    standard                               standard          standard
                                                           COD Median 20 or              294 of 704
Mississippi     Yes                                        < for cl I and cl II
                                                                                2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                 Question 48: Q48: Regarding                                                                                                                    Question 50:
                 assessment uniformity: Do you have                                Question 49:           Question 49:                                          Large to mid-
                 specific standards or requirements for     Question 49: Very      Large to mid-          Rural or small                   Question 50: Very sized
                 assessment uniformity as measured by       large Jurisdictions/   sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                 the COD (Coefficient of Dispersion)?       densely populated/     older & newer          older properties/   Some other densely populated/ slower
                 (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/ development/ less
                 but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.      active markets.
                 jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.
                                                            25.0 or less for       25.0 or less for       25.0 or less for    20.0 or less 30.0 or less for     30.0 or less for
Missouri         Yes                                        appraisal studies      appraisal studies      appraisal studies   for sales    appraisal studies    appraisal studies

Montana          Yes                                        IAAO                   IAAO                   IAAO                IAAO             IAAO            IAAO

Nebraska         Yes                                        15-20



Nevada           No



                                                                                                                              20.0 or less
                                                                                                                              regardless of
New Hampshire    Yes                                                                                                          size or strata
                                                                                                                              COD of 15 or
                                                                                                                              less for all
New Jersey       Yes                                                                                                          jurisdictions




New Mexico       Yes                                        15.0 or less           15.0 or less           15.0 or less                         15.0 or less    15.0 or less


New York         Yes                                        residential -- 10      residential -- 12      residential -- 15


North Carolina   No                                         15 or less




North Dakota     No



Ohio             No
                                                                                          295 of 704
                                                                              2008 Survey on Ratio Studies                                                                   Revised 7/21/08

                 Question 48: Q48: Regarding                                                                                                                    Question 50:
                 assessment uniformity: Do you have                                Question 49:           Question 49:                                          Large to mid-
                 specific standards or requirements for     Question 49: Very      Large to mid-          Rural or small                   Question 50: Very sized
                 assessment uniformity as measured by       large Jurisdictions/   sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                 the COD (Coefficient of Dispersion)?       densely populated/     older & newer          older properties/   Some other densely populated/ slower
                 (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/ development/ less
                 but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.      active markets.
                 jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.


Oklahoma         Yes                                        20.0 or Less           20.0 or Less           20.0 or Less        20.0 or Less    20.0 or Less        20.0 or Less




                                                                                                                              Manufactured
                                                                                                                               strctures =
Oregon           Yes                                                                                                          25           Apartments = 12        Apartments = 12




Pennsylvania     Yes




Rhode Island     No




South Carolina   Yes                                                          15                     15                  15              15                  15                  15




                                                                                          COD 25 OR                           COD 25 OR
                                                                               296 of 704
South Dakota     Yes                                        COD 25 OR LESS COD 25 OR LESS LESS                                LESS            COD 25 OR LESS COD 25 OR LESS
                                                                          2008 Survey on Ratio Studies                                                               Revised 7/21/08

             Question 48: Q48: Regarding                                                                                                                    Question 50:
             assessment uniformity: Do you have                                Question 49:           Question 49:                                          Large to mid-
             specific standards or requirements for     Question 49: Very      Large to mid-          Rural or small                   Question 50: Very sized
             assessment uniformity as measured by       large Jurisdictions/   sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
             the COD (Coefficient of Dispersion)?       densely populated/     older & newer          older properties/   Some other densely populated/ slower
             (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/ development/ less
             but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.      active markets.
             jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.



Tennessee    No



Texas        No



Utah         Yes                                                                                 15                 20                                                   20
                                                                                                                          Vermont
                                                        Vermont uses a         Vermont uses a     Vermont uses a          uses a single
                                                        single standard of     single standard of single standard         standard of   No separate       No separate
Vermont      Yes                                        20%                    20%                of 20%                  20%           Standard          Standard




Virginia     No




Washington   No




                                                                                     297 of 704
                                                                                   2008 Survey on Ratio Studies                                                                 Revised 7/21/08

                      Question 48: Q48: Regarding                                                                                                                    Question 50:
                      assessment uniformity: Do you have                                Question 49:           Question 49:                                          Large to mid-
                      specific standards or requirements for     Question 49: Very      Large to mid-          Rural or small                   Question 50: Very sized
                      assessment uniformity as measured by       large Jurisdictions/   sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                      the COD (Coefficient of Dispersion)?       densely populated/     older & newer          older properties/   Some other densely populated/ slower
                      (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/ development/ less
                      but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.      active markets.
                      jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.




West Virginia         Yes                                        COD 15 or less                                COD 15 or less                   COD 20 or less




Wisconsin             No




Wyoming               Yes                                        15 or less                                    15 or less                       20 or less         20 or less
US Totals

                                                                                                                                   0-15.0
                                                                                                                                   property
                                                                                                                                   containing
                                                                                                                                   1,2 03
                                                                                                                                   dwelling
CA Alberta            Yes                                                                                                          units.




CA British Columbia   Yes                                        IAAO for all


                                                                                              298 of 704
                                                                                    2008 Survey on Ratio Studies                                                               Revised 7/21/08

                    Question 48: Q48: Regarding                                                                                                                       Question 50:
                    assessment uniformity: Do you have                                   Question 49:           Question 49:                                          Large to mid-
                    specific standards or requirements for     Question 49: Very         Large to mid-          Rural or small                   Question 50: Very sized
                    assessment uniformity as measured by       large Jurisdictions/      sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                    the COD (Coefficient of Dispersion)?       densely populated/        older & newer          older properties/   Some other densely populated/ slower
                    (These may be statutory or procedural,     newer properties/         properties/ less       depressed           standard/    newer properties/ development/ less
                    but in either case would be used to find   active markets.           active markets.        market areas.       requirement. active markets.      active markets.
                    jurisdictions in or out of compliance.)    COD 10.0 or less          COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.




                                                               20 or less on all,
CA Manitoba         Yes                                        IAAO Std.


CA New Brunswick    Yes



CA Newfoundland     Yes                                        IAAO for all




CA NW terr          No


Nova Scotia         Yes                                                             15                                                                           20




CA Ontario          Yes




Prince Edward Island Yes




CA Quebec           No


                                                                                               299 of 704
                                                                               2008 Survey on Ratio Studies                                                               Revised 7/21/08

                  Question 48: Q48: Regarding                                                                                                                    Question 50:
                  assessment uniformity: Do you have                                Question 49:           Question 49:                                          Large to mid-
                  specific standards or requirements for     Question 49: Very      Large to mid-          Rural or small                   Question 50: Very sized
                  assessment uniformity as measured by       large Jurisdictions/   sized jurisdictions/   jurisdictions/      Question 49: large jurisdictions/ jurisdictions/
                  the COD (Coefficient of Dispersion)?       densely populated/     older & newer          older properties/   Some other densely populated/ slower
                  (These may be statutory or procedural,     newer properties/      properties/ less       depressed           standard/    newer properties/ development/ less
                  but in either case would be used to find   active markets.        active markets.        market areas.       requirement. active markets.      active markets.
                  jurisdictions in or out of compliance.)    COD 10.0 or less       COD 15.0 or less       COD 20.0 or less    Specify:     COD 15.0 or less. COD 20.0 or less.




Saskatchewan      No
Canadian Totals




                                                                                          300 of 704
                                                                               2008 Survey on Ratio Studies                                                                        Revised 7/21/08
             Question 50:                                                                                                                                    Question 52:
             Rural or small                     Question 51:                                                                                                 Large to mid-         Question 52:
             jurisdictions/                     Very large                                Question 51:                                                       sized                 Rural or small
             older                 Question     jurisdictions/      Question 51: Large Rural or small                                                        jurisdictions/        jurisdictions/
             properties/           50: Some     rapid               to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very           slower                little
             depressed             other        development/        jurisdictions/ slower development/            Some other     large jurisdictions/        development/          development/
             market areas.         standard/    active markets.     development/ less depressed                   standard/      rapid development/          less active           depressed
             COD 25.0 or           requirement, COD 15.0 or         active markets.       markets. COD            requirement.   active markets. COD         markets. COD          markets. COD
             less.                  Specify:    less.               COD 20.0 or less.     25.0 or less.           Specify:       20.0 or less.               25.0 or less.         30.0 or less.



Alabama                       20                               20                                            20                                                               20               20




Alaska       Same                  Same         Same                Same                     Same                 Same           Same                        Same                  Same




Arizona                                         25.0 or less        25.0 or less                                                 25.0 or less




Arkansas     25.0 or less                                      25                       25                   25                                         25                    25               25


California




                                                                                          301 of 704
                                                                                      2008 Survey on Ratio Studies                                                                    Revised 7/21/08
                       Question 50:                                                                                                                                  Question 52:
                       Rural or small                Question 51:                                                                                                    Large to mid-    Question 52:
                       jurisdictions/                Very large                                  Question 51:                                                        sized            Rural or small
                       older            Question     jurisdictions/        Question 51: Large Rural or small                                                         jurisdictions/   jurisdictions/
                       properties/      50: Some     rapid                 to mid-sized          jurisdictions/ little   Question 51:    Question 52: Very           slower           little
                       depressed        other        development/          jurisdictions/ slower development/            Some other      large jurisdictions/        development/     development/
                       market areas.    standard/    active markets.       development/ less depressed                   standard/       rapid development/          less active      depressed
                       COD 25.0 or      requirement, COD 15.0 or           active markets.       markets. COD            requirement.    active markets. COD         markets. COD     markets. COD
                       less.             Specify:    less.                 COD 20.0 or less.     25.0 or less.           Specify:        20.0 or less.               25.0 or less.    30.0 or less.




Colorado               20.99 or less    20.99 or less 20.99 or less        20.99 or less          20.99 or less          20.99 or less   20.99 or less               20.99 or less    20.99 or less




Connecticut                                                           20                                                                                        15




Delaware


District of Columbia



                                                                                                 302 of 704
                                                                                          2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                   Question 50:                                                                                                                                       Question 52:
                   Rural or small                     Question 51:                                                                                                    Large to mid-         Question 52:
                   jurisdictions/                     Very large                                   Question 51:                                                       sized                 Rural or small
                   older                 Question     jurisdictions/         Question 51: Large Rural or small                                                        jurisdictions/        jurisdictions/
                   properties/           50: Some     rapid                  to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very           slower                little
                   depressed             other        development/           jurisdictions/ slower development/            Some other     large jurisdictions/        development/          development/
                   market areas.         standard/    active markets.        development/ less depressed                   standard/      rapid development/          less active           depressed
                   COD 25.0 or           requirement, COD 15.0 or            active markets.       markets. COD            requirement.   active markets. COD         markets. COD          markets. COD
                   less.                  Specify:    less.                  COD 20.0 or less.     25.0 or less.           Specify:       20.0 or less.               25.0 or less.         30.0 or less.




Florida                             20                                  20                       20                   20                                         20                    20                20




Georgia            20 or less            20 or less   15 or less             15 or less               15 or less           15 or less     20 or less                  20 or less            20 or less




Hawaii County of



Hawaii-Honolulu




Idaho                               25                                  25                       25                   25                                         25                    25                25
                                                      15.0 for
                                                      jurisdiction w/        more; 30.0 for                                                                        more; 30.0 for
                                                      population of          jurisdiction w/                                              15.0 for jurisdiction w/ jurisdiction w/          less than
Illinois           less than 50,000                   50,000 or              population of          less 704
                                                                                                   303 ofthan 50,000                      population of 50,000 or population of             50,000
                                                                                      2008 Survey on Ratio Studies                                                                          Revised 7/21/08
                Question 50:                                                                                                                                          Question 52:
                Rural or small                     Question 51:                                                                                                       Large to mid-         Question 52:
                jurisdictions/                     Very large                                  Question 51:                                                           sized                 Rural or small
                older                 Question     jurisdictions/        Question 51: Large Rural or small                                                            jurisdictions/        jurisdictions/
                properties/           50: Some     rapid                 to mid-sized          jurisdictions/ little   Question 51:       Question 52: Very           slower                little
                depressed             other        development/          jurisdictions/ slower development/            Some other         large jurisdictions/        development/          development/
                market areas.         standard/    active markets.       development/ less depressed                   standard/          rapid development/          less active           depressed
                COD 25.0 or           requirement, COD 15.0 or           active markets.       markets. COD            requirement.       active markets. COD         markets. COD          markets. COD
                less.                  Specify:    less.                 COD 20.0 or less.     25.0 or less.           Specify:           20.0 or less.               25.0 or less.         30.0 or less.


Indiana                                                                  All 20.0 or less                                                 All 20.0 or less

                COD 20.0 or
Iowa            less                                                                              none                                                                none




                                      <= 20.0 for                                                                      <= 20.0 for all
Kansas                                all groups                                                                       groups



Kentucky

Louisiana                                              20 or less        20 or less               20 or less           20 or less         20 or less                  20 or less            20 or less


Maine


Maryland                              C+I+
                                      Mixed Use
                                      20%, Apts
Massachusetts                         15%                                                                                           20%



Michigan                         35               35                35                       35                   35                 35                          35                    35                35
                we use the                             we use the                            we use the                                                               we use the            we use the
Minnesota       standard                               standard          we use the standard standard                                     we use the standard         standard              standard

                                                                                               304 of 704
Mississippi
                                                                               2008 Survey on Ratio Studies                                                                   Revised 7/21/08
                 Question 50:                                                                                                                             Question 52:
                 Rural or small                  Question 51:                                                                                             Large to mid-       Question 52:
                 jurisdictions/                  Very large                               Question 51:                                                    sized               Rural or small
                 older              Question     jurisdictions/     Question 51: Large Rural or small                                                     jurisdictions/      jurisdictions/
                 properties/        50: Some     rapid              to mid-sized          jurisdictions/ little   Question 51:     Question 52: Very      slower              little
                 depressed          other        development/       jurisdictions/ slower development/            Some other       large jurisdictions/   development/        development/
                 market areas.      standard/    active markets.    development/ less depressed                   standard/        rapid development/     less active         depressed
                 COD 25.0 or        requirement, COD 15.0 or        active markets.       markets. COD            requirement.     active markets. COD    markets. COD        markets. COD
                 less.               Specify:    less.              COD 20.0 or less.     25.0 or less.           Specify:         20.0 or less.          25.0 or less.       30.0 or less.
                 30.0 or less for                25.0 or less for   25.0 or less for      25.0 or less for        20.0 or less     30.0 or less for       30.0 or less for    30.0 or less for
Missouri         appraisal                       appraisal          appraisal studies     appraisal studies       for sales        appraisal studies      appraisal studies   appraisal

Montana          IAAO               IAAO            IAAO            IAAO                   IAAO                   IAAO             IAAO                   IAAO                IAAO

Nebraska



Nevada

                                    20.0 or less
                                    regardless                                                                    20.00 or less
                                    or size or                                                                    regardless of
New Hampshire                       strataof 15
                                    COD                                                                           size or strata
                                    or less for                                                                   COD of 15 or
                                    all                                                                           less for all
New Jersey                          jurisdictions                                                                 jurisdictions.




New Mexico       15.0 or less                       15.0 or less    15.0 or less           15.0 or less                            15.0 or less           15.0 or less        15.0 or less


New York


North Carolina




North Dakota



Ohio
                                                                                          305 of 704
                                                                                    2008 Survey on Ratio Studies                                                                         Revised 7/21/08
                 Question 50:                                                                                                                                      Question 52:
                 Rural or small                      Question 51:                                                                                                  Large to mid-         Question 52:
                 jurisdictions/                      Very large                                Question 51:                                                        sized                 Rural or small
                 older                  Question     jurisdictions/      Question 51: Large Rural or small                                                         jurisdictions/        jurisdictions/
                 properties/            50: Some     rapid               to mid-sized          jurisdictions/ little   Question 51:    Question 52: Very           slower                little
                 depressed              other        development/        jurisdictions/ slower development/            Some other      large jurisdictions/        development/          development/
                 market areas.          standard/    active markets.     development/ less depressed                   standard/       rapid development/          less active           depressed
                 COD 25.0 or            requirement, COD 15.0 or         active markets.       markets. COD            requirement.    active markets. COD         markets. COD          markets. COD
                 less.                   Specify:    less.               COD 20.0 or less.     25.0 or less.           Specify:        20.0 or less.               25.0 or less.         30.0 or less.


Oklahoma         20.0 or Less           20.0 or Less 20.0 or Less        20.0 or Less             20.0 or Less         20.0 or Less    20.0 or Less                20.0 or Less          20.0 or Less




                 Apartments =
                 12; all other =
Oregon           20                                                 20                                            20                                                                20                  20




Pennsylvania




Rhode Island




South Carolina                     15             15                15                       15                   15              15                          15                    15                  15




                 COD 25 OR              COD 25 OR COD 25 OR                                                    COD 25 OR                                                          COD 25 OR
                                                                                               306 of 704
South Dakota     LESS                   LESS      LESS                   COD 25 OR LESS         COD 25 OR LESS LESS                    COD 25 OR LESS              COD 25 OR LESS LESS
                                                                             2008 Survey on Ratio Studies                                                                   Revised 7/21/08
             Question 50:                                                                                                                             Question 52:
             Rural or small                     Question 51:                                                                                          Large to mid-         Question 52:
             jurisdictions/                     Very large                              Question 51:                                                  sized                 Rural or small
             older                 Question     jurisdictions/    Question 51: Large Rural or small                                                   jurisdictions/        jurisdictions/
             properties/           50: Some     rapid             to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very      slower                little
             depressed             other        development/      jurisdictions/ slower development/            Some other     large jurisdictions/   development/          development/
             market areas.         standard/    active markets.   development/ less depressed                   standard/      rapid development/     less active           depressed
             COD 25.0 or           requirement, COD 15.0 or       active markets.       markets. COD            requirement.   active markets. COD    markets. COD          markets. COD
             less.                  Specify:    less.             COD 20.0 or less.     25.0 or less.           Specify:       20.0 or less.          25.0 or less.         30.0 or less.



Tennessee



Texas



Utah                          25                                                      20                   25                                                          20                 25


             No separate           No separate No separate        No separate              No separate          No separate                           No separate           No separate
Vermont      Standard              Standard    Standard           Standard                 Standard             Standard       No separate Standard   Standard              Standard




Virginia




Washington




                                                                                        307 of 704
                                                                                 2008 Survey on Ratio Studies                                                              Revised 7/21/08
                      Question 50:                                                                                                                        Question 52:
                      Rural or small                Question 51:                                                                                          Large to mid-    Question 52:
                      jurisdictions/                Very large                              Question 51:                                                  sized            Rural or small
                      older            Question     jurisdictions/    Question 51: Large Rural or small                                                   jurisdictions/   jurisdictions/
                      properties/      50: Some     rapid             to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very      slower           little
                      depressed        other        development/      jurisdictions/ slower development/            Some other     large jurisdictions/   development/     development/
                      market areas.    standard/    active markets.   development/ less depressed                   standard/      rapid development/     less active      depressed
                      COD 25.0 or      requirement, COD 15.0 or       active markets.       markets. COD            requirement.   active markets. COD    markets. COD     markets. COD
                      less.             Specify:    less.             COD 20.0 or less.     25.0 or less.           Specify:       20.0 or less.          25.0 or less.    30.0 or less.




West Virginia         COD 20 or less                COD 20 or less                           COD 20 or less                                               COD 20 or less   COD 20 or less




Wisconsin




Wyoming               20 or less       20 or less   15 or less        same                   15 or less                            20 or less             20 or less       20 or less
US Totals




CA Alberta                             All 0-20.0                                                                   0-20.0




CA British Columbia


                                                                                            308 of 704
                                                                                  2008 Survey on Ratio Studies                                                              Revised 7/21/08
                       Question 50:                                                                                                                        Question 52:
                       Rural or small                Question 51:                                                                                          Large to mid-    Question 52:
                       jurisdictions/                Very large                              Question 51:                                                  sized            Rural or small
                       older            Question     jurisdictions/    Question 51: Large Rural or small                                                   jurisdictions/   jurisdictions/
                       properties/      50: Some     rapid             to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very      slower           little
                       depressed        other        development/      jurisdictions/ slower development/            Some other     large jurisdictions/   development/     development/
                       market areas.    standard/    active markets.   development/ less depressed                   standard/      rapid development/     less active      depressed
                       COD 25.0 or      requirement, COD 15.0 or       active markets.       markets. COD            requirement.   active markets. COD    markets. COD     markets. COD
                       less.             Specify:    less.             COD 20.0 or less.     25.0 or less.           Specify:       20.0 or less.          25.0 or less.    30.0 or less.




CA Manitoba


CA New Brunswick                                     None used         None used              None used              None used      Non used               None used        None used



CA Newfoundland




CA NW terr


Nova Scotia




CA Ontario




Prince Edward Island




CA Quebec


                                                                                             309 of 704
                                                                             2008 Survey on Ratio Studies                                                              Revised 7/21/08
                  Question 50:                                                                                                                        Question 52:
                  Rural or small                Question 51:                                                                                          Large to mid-    Question 52:
                  jurisdictions/                Very large                              Question 51:                                                  sized            Rural or small
                  older            Question     jurisdictions/    Question 51: Large Rural or small                                                   jurisdictions/   jurisdictions/
                  properties/      50: Some     rapid             to mid-sized          jurisdictions/ little   Question 51:   Question 52: Very      slower           little
                  depressed        other        development/      jurisdictions/ slower development/            Some other     large jurisdictions/   development/     development/
                  market areas.    standard/    active markets.   development/ less depressed                   standard/      rapid development/     less active      depressed
                  COD 25.0 or      requirement, COD 15.0 or       active markets.       markets. COD            requirement.   active markets. COD    markets. COD     markets. COD
                  less.             Specify:    less.             COD 20.0 or less.     25.0 or less.           Specify:       20.0 or less.          25.0 or less.    30.0 or less.




Saskatchewan
Canadian Totals




                                                                                        310 of 704
                                                                       2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                        Question 55: Q55:                               Question 57:
                                                               Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                         Question 53:                          Q54: Has a                               standards for price-     in addition to or as   have
             Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
             52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use           price-related
             other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
             standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
             requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
             t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):


                                                                                                                                                        PRD 0.98 to
Alabama                                                                                                 Yes                                             1.03



                                                                                                                                                        PRD 0.98 to
Alaska       Same                                                                                       Yes                                             1.03




Arizona      25.0 or less                                                                               No




Arkansas                                                                                                No


California                                                                                              No




                                                                                 311 of 704
                                                                                 2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                                  Question 55: Q55:                               Question 57:
                                                                         Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                                   Question 53:                          Q54: Has a                               standards for price-     in addition to or as   have
                       Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
                       52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use           price-related
                       other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
                       standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
                       requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
                       t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):




                       20.99 or                                                                                                                                   PRD 0.98 to
Colorado               less                                                                                       Yes                      n/a                    1.03




                                                                                                                                                                  PRD 0.98 to
Connecticut                                                                                                       Yes                                             1.03




                                   No uniformity
                                   measure is
Delaware                           used                                  No                                       No

                                                                                                                                                                  PRD 0.98 to
District of Columbia                                                                                              Yes                                             1.03



                                                                                           312 of 704
                                                                             2008 Survey on Ratio Studies                                                                       Revised 7/21/08
                                                                                                              Question 55: Q55:                                Question 57:
                                                                     Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                               Question 53:                          Q54: Has a                               standards for price-     in addition to or as    have
                   Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
                   52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use            price-related
                   other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical     bias (vertical    Question
                   standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),         57: Other,
                   requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical          which do you      describe
                   t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:    use?              (50 chars):
                                                                                                                                       Medians within value
                                                                                                                                       groups and
                                                                                                                                       scatterplots with ratio
                                                                                                                                       on Y axis and ratio
                                                                                                                                       denominator on X        PRD 0.98 to
Florida                                                                                                       Yes                      axis.                   1.03




                                                                                                                                                               Other,
                                                                                                                                                               describe (50
Georgia            20 or less                                                                                 Yes                      N/A                     chars):           .95 - 1.10




                                                                                                                                                               PRD 0.98 to
Hawaii County of                                                                                              Yes                                              1.03


                                                                                                                                                               PRD 0.98 to
Hawaii-Honolulu                                                                                               Yes                                              1.03




                                                                                                                                                               PRD 0.98 to
Idaho                                                                                                         Yes                      Mann-Whitney test       1.03


                                                                                                                                                               PRD 0.98 to
Illinois                                                                               313 of 704             Yes                      N/A                     1.03
                                                                          2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                           Question 55: Q55:                               Question 57:
                                                                  Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                            Question 53:                          Q54: Has a                               standards for price-     in addition to or as   have
                Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
                52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use           price-related
                other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
                standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
                requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
                t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):

                                                                                                                                                           PRD 0.98 to
Indiana                                                                                                    Yes                      No                     1.03
                                                                                                                                                           Other,            Between
                                                                                                                                                           describe (50      90% and
Iowa                                                                                                       Yes                      NA                     chars):           110%




                <= 20.0 for                                                                                                                                PRD 0.98 to
Kansas          all groups                                                                                 Yes                                             1.03



Kentucky                                                                                                   No

Louisiana       20 or less                                                                                 No


Maine                         Other--                                                                      No
                              Describe
                              measure and    the cod is used but
Maryland                      standard (50   no specific standard No                                       No


Massachusetts                                                                                              No

                                                                                                                                                           Other,
                                                                                                                                                           describe (50
Michigan                 35                                                                                Yes                                             chars):           .95 to 1.05
                                                                                                                                                           PRD 0.98 to
Minnesota                                                                                                  Yes                                             1.03
                                                                                                                                                           Other,
                                                                                    314 of 704                                      yes, Regressivity      describe (50
Mississippi                                                       No                                       Yes                      Index                  chars):           .92 - 1.08
                                                                              2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                               Question 55: Q55:                               Question 57:
                                                                      Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                             Question 53:                             Q54: Has a                               standards for price-     in addition to or as   have
                 Question    Q53: If you do                           lower limit on                           related bias             an alternative to the standards for
                 52: Some not use the                                 the COD been                             (vertical inequity)      PRD, you use           price-related
                 other       COD, what           Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
                 standard/ uniformity            Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
                 requiremen measure is           and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
                 t. Specify: used?               chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):
                                                                                                                                                               PRD 0.98 to
Missouri                                                                                                       Yes                                             1.03

Montana                          Other--                              Yes--Describe                            yes                                             .98 - 1.03
                                 Describe                             lower limit that                                                                         PRD 0.98 to
Nebraska                         measure and
                                 Other--         Use the COD          you use (50      a COD of 5 or less      Yes                      Not applicable         1.03
                                 Describe
                                 measure and
Nevada                           standard (50    COV for aggregate    No                                       No
                 20.00 or
                 less
                 regardless
                 of size or
New Hampshire    strataof 15
                 COD                                                                                           No
                 or less for
                 all                                                                                                                                           PRD 0.98 to
New Jersey       jurisdictions                                                                                 Yes                      n/a                    1.03



                                                                                                                                                               PRD 0.98 to
New Mexico                                                                                                     Yes                                             1.03

                                                                                                                                                               PRD 0.98 to
New York                                                                                                       Yes                                             1.03
                                 Other--         We look at the COD
                                 Describe        and review the study
North Carolina                   measure and     as needed            No                                       No




                                 No uniformity
                                 measure is
North Dakota                     used                                 No                                       No


                                                                                                                                                               PRD 0.98 to
Ohio                                                                  No                                       Yes                                             1.03
                                                                                        315 of 704
                                                                             2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                              Question 55: Q55:                               Question 57:
                                                                     Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                             Question 53:                            Q54: Has a                               standards for price-     in addition to or as   have
                 Question    Q53: If you do                          lower limit on                           related bias             an alternative to the standards for
                 52: Some not use the                                the COD been                             (vertical inequity)      PRD, you use           price-related
                 other       COD, what          Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
                 standard/ uniformity           Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
                 requiremen measure is          and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
                 t. Specify: used?              chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):

                 20.0 or
Oklahoma         Less                                                                                         No




                                                                                                                                                              PRD 0.98 to
Oregon                                                                                                        Yes                      N/A                    1.03




Pennsylvania                                                                                                  No




                                No uniformity
                                measure is
Rhode Island                    used                                 No                                       No




South Carolina             15                                                                                 No




                 COD 25
                                                                                       316 of 704
South Dakota     OR LESS                                                                                      No
                                                                       2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                        Question 55: Q55:                               Question 57:
                                                               Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                         Question 53:                          Q54: Has a                               standards for price-     in addition to or as   have
             Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
             52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use           price-related
             other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
             standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
             requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
             t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):
                         No uniformity
                         measure is
Tennessee                used                                  No                                       No

                         No uniformity
                         measure is
Texas                    used                                  No                                       No


                                                                                                                                                        PRD 0.98 to
Utah                                                                                                    Yes                                             1.03
             No
             separate
Vermont      Standard                                                                                   No




                         No uniformity
                         measure is
Virginia                 used                                  No                                       No




                         No uniformity
                         measure is
Washington               used                                  No                                       No




                                                                                 317 of 704
                                                                                2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                                 Question 55: Q55:                               Question 57:
                                                                        Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                                  Question 53:                          Q54: Has a                               standards for price-     in addition to or as   have
                      Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
                      52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use           price-related
                      other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
                      standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
                      requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
                      t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):




West Virginia                                                                                                    No




                                  No uniformity
                                  measure is
Wisconsin                         used                                  No                                       No




                                                                                                                                                                 PRD 0.98 to
Wyoming                                                                                                          Yes                      no                     1.03
US Totals




CA Alberta            0-20.0                                                                                     No




                                                                                                                                                                 PRD 0.98 to
CA British Columbia                                                                                              Yes                                             1.03


                                                                                          318 of 704
                                                                                 2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                                  Question 55: Q55:                               Question 57:
                                                                         Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                                   Question 53:                          Q54: Has a                               standards for price-     in addition to or as   have
                       Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
                       52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use           price-related
                       other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
                       standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
                       requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
                       t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):




                                                                                                                                                                  PRD 0.98 to
CA Manitoba                                                                                                       Yes                                             1.03

                                                                                                                                                                  PRD 0.98 to
CA New Brunswick       None used                                                                                  Yes                      None in addition.      1.03


                                                                                                                                                                  PRD 0.98 to
CA Newfoundland                                                                                                   Yes                      N/a                    1.03




                                   No uniformity
                                   measure is
CA NW terr                         used                                  No                                       No
                                                                                                                                                                  Other,
                                                                                                                                                                  describe (50
Nova Scotia                                                                                                       Yes                                             chars):           0.95 - 1.05



                                                                                                                                                                  PRD 0.98 to
CA Ontario                                                                                                        Yes                                             1.03




Prince Edward Island                                                                                              No




CA Quebec                                                                No                                       No


                                                                                           319 of 704
                                                                            2008 Survey on Ratio Studies                                                                      Revised 7/21/08
                                                                                                             Question 55: Q55:                               Question 57:
                                                                    Question 54:                             Do you have              Question 56: Q56: If, Q57: If you
                              Question 53:                          Q54: Has a                               standards for price-     in addition to or as   have
                  Question    Q53: If you do                        lower limit on                           related bias             an alternative to the standards for
                  52: Some not use the                              the COD been                             (vertical inequity)      PRD, you use           price-related
                  other       COD, what        Question 53: Other-- established as    Question 54: Yes--     as measured by the       another statistical    bias (vertical    Question
                  standard/ uniformity         Describe measure     an indicator of   Describe lower limit   PRD (Price-Related       test for price-related inequity),        57: Other,
                  requiremen measure is        and standard (50     possible sales    that you use (50       Differential) or other   bias (vertical         which do you      describe
                  t. Specify: used?            chars):              chasing?          chars):                statistical tests?       inequity), describe:   use?              (50 chars):
                              Other--
                              Describe
                              measure and
                              standard (50     No measures used
Saskatchewan                  chars):          in primary audit     No                                       No
Canadian Totals




                                                                                      320 of 704
                                                                              2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                                      Question 59: Q59:                                                                                                     Question 62: Q62:
             Question 58: Q58:        What actions can                        Question                                              Question 61: Q61:       If you initiate action
             Can your agency          your agency initiate                    59:                                                   Do you calculate        as a result of
             initiate any action as   as a result of                          Withhold                                              reliability measures,   assessment
             a result of              assessment                              funding            Question 60: Q60: If you           such as confidence      uniformity
             assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe         intervals, on           conditions, what
             uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency             uniformity statistics   indicator is action
             PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                      around the:             dependent upon?



Alabama      Yes                                                          1                                                         Neither



                                                                                                      Mandate a correction
Alaska       Yes                                                                                    1 (reappraisal).                Neither                 Point estimates



                                                                                                      Issue equalization order,                             Confidence
Arizona      Yes                                                                                    1 prohibit mailing of notices   COD                     intervals




                                                                                                                                                            Confidence
Arkansas     Yes                                                          1           1                                             COD                     intervals


California   No




                                                                                       321 of 704
                                                                                        2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                                Question 59: Q59:                                                                                               Question 62: Q62:
                       Question 58: Q58:        What actions can                        Question                                        Question 61: Q61:       If you initiate action
                       Can your agency          your agency initiate                    59:                                             Do you calculate        as a result of
                       initiate any action as   as a result of                          Withhold                                        reliability measures,   assessment
                       a result of              assessment                              funding            Question 60: Q60: If you     such as confidence      uniformity
                       assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe   intervals, on           conditions, what
                       uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency       uniformity statistics   indicator is action
                       PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                around the:             dependent upon?




Colorado               Yes                                                          1                                                   COD                     Point estimates




Connecticut            No                                                                                                               Neither                 Not applicable




Delaware               No


District of Columbia   No                                                                                                               Neither                 Not applicable



                                                                                                 322 of 704
                                                                                    2008 Survey on Ratio Studies                                                                    Revised 7/21/08

                                            Question 59: Q59:                                                                                                      Question 62: Q62:
                   Question 58: Q58:        What actions can                        Question                                               Question 61: Q61:       If you initiate action
                   Can your agency          your agency initiate                    59:                                                    Do you calculate        as a result of
                   initiate any action as   as a result of                          Withhold                                               reliability measures,   assessment
                   a result of              assessment                              funding            Question 60: Q60: If you            such as confidence      uniformity
                   assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe          intervals, on           conditions, what
                   uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency              uniformity statistics   indicator is action
                   PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                       around the:             dependent upon?



                                                                                                            Issue administrative orders
                                                                                                            to correct systemic problems                           Other, describe (50
Florida            Yes                                                                                    1 with uniformity.             Neither                   chars):




Georgia            No                                                                                                                      Neither                 Not applicable




                                                                                                            We assess anually and
                                                                                                            corrections can be ordered
                                                                                                            for specific zones where the                           Confidence
Hawaii County of   Yes                                                                                    1 ratios are lackin.             Both                    intervals



Hawaii-Honolulu    No                                                                                                                      Neither                 Not applicable




Idaho              No                                                                                                                      COD                     Not applicable



Illinois           Yes                                                          1            323 of 704                                    Both                    Point estimates
                                                                                 2008 Survey on Ratio Studies                                                                  Revised 7/21/08

                                         Question 59: Q59:                                                                                                    Question 62: Q62:
                Question 58: Q58:        What actions can                        Question                                             Question 61: Q61:       If you initiate action
                Can your agency          your agency initiate                    59:                                                  Do you calculate        as a result of
                initiate any action as   as a result of                          Withhold                                             reliability measures,   assessment
                a result of              assessment                              funding            Question 60: Q60: If you          such as confidence      uniformity
                assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe        intervals, on           conditions, what
                uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency            uniformity statistics   indicator is action
                PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                     around the:             dependent upon?


Indiana         Yes                                                          1                        1 Re-adjust; Partial Reappraisal Neither                Point estimates

                                                                                                                                                              Confidence
Iowa            Yes                                                          1                          NA                            Both                    intervals




                                                                                                        Director has authority to
                                                                                                        remove county appraiser                               Confidence
Kansas          Yes                                                          1           1            1 from office.                  Both                    intervals



Kentucky        Yes                                                          1                                                        COD

Louisiana       Yes                                                          1                                                        Neither                 Point estimates


Maine           Yes                                                          1                                                        COD                     Not applicable
                                                                                                        will reappraise at the next
                                                                                                        regular triennial
Maryland        Yes                                                                                   1 reassessment                  Neither                 Not applicable


Massachusetts   Yes                                                          1                                                        Neither                 Not applicable



Michigan        Yes                                                          1                                                        Neither                 Not applicable
                                                                                                                                                              Confidence
Minnesota       Yes                                                          1                                                        Both                    intervals

                                                                                         324 of 704
Mississippi     Yes                                                          1           1                                                                    Not applicable
                                                                                  2008 Survey on Ratio Studies                                                                 Revised 7/21/08

                                          Question 59: Q59:                                                                                                   Question 62: Q62:
                 Question 58: Q58:        What actions can                        Question                                            Question 61: Q61:       If you initiate action
                 Can your agency          your agency initiate                    59:                                                 Do you calculate        as a result of
                 initiate any action as   as a result of                          Withhold                                            reliability measures,   assessment
                 a result of              assessment                              funding            Question 60: Q60: If you         such as confidence      uniformity
                 assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe       intervals, on           conditions, what
                 uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency           uniformity statistics   indicator is action
                 PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                    around the:             dependent upon?

Missouri         No                                                                                                                   Neither                 Not applicable

Montana          Yes                                                                                    1                             Both                    Not applicable

Nebraska         Yes                                                          1                             Not applicable            Both                    Point estimates



Nevada           No                                                                                                                   COD                     Not applicable

                                                                                                          We can bring the town to the
                                                                                                          NH Board of Tax and Land
                                                                                                          Appeals and ask them to                             Confidence
New Hampshire    Yes                                                          1                         1 order a reappraisal          Both                   intervals

                                                                                                                                                              Confidence
New Jersey       Yes                                                          1                                                       Both                    intervals




New Mexico       Yes                                                          1           1                                           Neither                 Not applicable


New York         No                                                                                                                   Neither                 Not applicable


North Carolina   No                                                                                                                   Neither                 Not applicable




North Dakota     Yes                                                          1                                                       Neither                 Point estimates



Ohio             No                                                                                                                   Neither
                                                                                           325 of 704
                                                                                  2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                          Question 59: Q59:                                                                                               Question 62: Q62:
                 Question 58: Q58:        What actions can                        Question                                        Question 61: Q61:       If you initiate action
                 Can your agency          your agency initiate                    59:                                             Do you calculate        as a result of
                 initiate any action as   as a result of                          Withhold                                        reliability measures,   assessment
                 a result of              assessment                              funding            Question 60: Q60: If you     such as confidence      uniformity
                 assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe   intervals, on           conditions, what
                 uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency       uniformity statistics   indicator is action
                 PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                around the:             dependent upon?

                                                                                                                                                          Other, describe (50
Oklahoma         No                                                                                                               Neither                 chars):




Oregon           Yes                                                          1           1             N/A                       Neither                 Point estimates




                                                                                                                                                          Other, describe (50
Pennsylvania     No                                                                                                               Both                    chars):




Rhode Island     No                                                                                                               Neither




South Carolina   No                                                                                                               Neither                 Point estimates




                                                                                           326 of 704
South Dakota     No                                                                                                               Neither                 Not applicable
                                                                              2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                      Question 59: Q59:                                                                                               Question 62: Q62:
             Question 58: Q58:        What actions can                        Question                                        Question 61: Q61:       If you initiate action
             Can your agency          your agency initiate                    59:                                             Do you calculate        as a result of
             initiate any action as   as a result of                          Withhold                                        reliability measures,   assessment
             a result of              assessment                              funding            Question 60: Q60: If you     such as confidence      uniformity
             assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe   intervals, on           conditions, what
             uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency       uniformity statistics   indicator is action
             PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                around the:             dependent upon?



Tennessee    No                                                                                                               Neither                 Not applicable



Texas        No                                                                                                               Neither                 Not applicable



Utah         Yes                                                          1                                                   Neither                 Point estimates



Vermont      Yes                                                          1                                                   Neither                 Not applicable




Virginia     No                                                                                                               Both                    Not applicable




Washington   No                                                                                                               Neither




                                                                                       327 of 704
                                                                                    2008 Survey on Ratio Studies                                                              Revised 7/21/08

                                               Question 59: Q59:                                                                                             Question 62: Q62:
                      Question 58: Q58:        What actions can                     Question                                         Question 61: Q61:       If you initiate action
                      Can your agency          your agency initiate                 59:                                              Do you calculate        as a result of
                      initiate any action as   as a result of                       Withhold                                         reliability measures,   assessment
                      a result of              assessment                           funding            Question 60: Q60: If you      such as confidence      uniformity
                      assessment               uniformity           Question 59:    (e.g.,             answered "Other," describe    intervals, on           conditions, what
                      uniformity (e.g., COD,   conditions? (check Order a           revenue Question what actions your agency        uniformity statistics   indicator is action
                      PRD, etc.) conditions?   all that apply)      reappraisal     sharing) 59: Other can initiate?                 around the:             dependent upon?




                                                                                                            Appear before Property
                                                                                                            Valuation Training and
West Virginia         Yes                                                                                 1 Procedures Commission.   COD                     Point estimates




Wisconsin             No                                                                                                             Both                    Point estimates




                                                                                                        Order work plans for the                             Confidence
Wyoming               Yes                                                       1                     1 jurisdiction                 Both                    intervals
US Totals                                                                      23           5        11




                                                                                                            Determine magnitude of
                                                                                                            problem, take action
CA Alberta            Yes                                                                                 1 accordingly.             Neither                 Not applicable




CA British Columbia   No                                                                                                             Both


                                                                                             328 of 704
                                                                                     2008 Survey on Ratio Studies                                                                Revised 7/21/08

                                             Question 59: Q59:                                                                                                  Question 62: Q62:
                    Question 58: Q58:        What actions can                        Question                                           Question 61: Q61:       If you initiate action
                    Can your agency          your agency initiate                    59:                                                Do you calculate        as a result of
                    initiate any action as   as a result of                          Withhold                                           reliability measures,   assessment
                    a result of              assessment                              funding            Question 60: Q60: If you        such as confidence      uniformity
                    assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe      intervals, on           conditions, what
                    uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency          uniformity statistics   indicator is action
                    PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                   around the:             dependent upon?




CA Manitoba         No                                                                                                                  Both                    Not applicable


CA New Brunswick    Yes                                                          1                                                      Neither                 Point estimates


                                                                                                                                                                Confidence
CA Newfoundland     Yes                                                          1                                                      Both                    intervals




CA NW terr          No                                                                                                                  Neither


Nova Scotia         No                                                                                                                  Neither



                                                                                                                                                                Confidence
CA Ontario          Yes                                                                                    Order reappraisal of selected COD                    intervals
                                                                                                           work units. Revise
                                                                                                           adjustment multipliers and
                                                                                                           land rates to normalize                              Confidence
Prince Edward Island Yes                                                         1                         values.                       Both                   intervals




CA Quebec           No                                                                                                                  Neither                 Point estimates


                                                                                              329 of 704
                                                                                   2008 Survey on Ratio Studies                                                             Revised 7/21/08

                                           Question 59: Q59:                                                                                               Question 62: Q62:
                  Question 58: Q58:        What actions can                        Question                                        Question 61: Q61:       If you initiate action
                  Can your agency          your agency initiate                    59:                                             Do you calculate        as a result of
                  initiate any action as   as a result of                          Withhold                                        reliability measures,   assessment
                  a result of              assessment                              funding            Question 60: Q60: If you     such as confidence      uniformity
                  assessment               uniformity           Question 59:       (e.g.,             answered "Other," describe   intervals, on           conditions, what
                  uniformity (e.g., COD,   conditions? (check Order a              revenue Question what actions your agency       uniformity statistics   indicator is action
                  PRD, etc.) conditions?   all that apply)      reappraisal        sharing) 59: Other can initiate?                around the:             dependent upon?




Saskatchewan      No                                                                                                               Neither                 Not applicable
Canadian Totals                                                                3           0             1




                                                                                            330 of 704
                                                                           2008 Survey on Ratio Studies                                                            Revised 7/21/08

                            Question 63: Q63: Are          Question 64: Q64: Is
                            local jurisdictions required   property that is not     Question
                            to annually value              required to be           65: Q65: Is     Question 65:
                            categories of property         appraised during a       property        Yes-indicate                               Question 67: Q67:
             Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                Describe how your
             Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe    appraisal and
             describe (50   of current market value        updated during the       base year       used (50     property classes associated   valuation update
             chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:           cycles work:



Alabama                     Yes




Alaska                      Yes




Arizona                     Yes




                                                                                                                                               Stagered amoung the
                                                                                                                                               counties. Three or
                                                                                                                                               five year cycle
                                                                                                                                               depending upon rate
Arkansas                    No                             No                       No                                                         of growht.


California                  No                                                      No




                                                                                      331 of 704
                                                                                     2008 Survey on Ratio Studies                                                            Revised 7/21/08

                                      Question 63: Q63: Are          Question 64: Q64: Is
                                      local jurisdictions required   property that is not     Question
                                      to annually value              required to be           65: Q65: Is     Question 65:
                                      categories of property         appraised during a       property        Yes-indicate                               Question 67: Q67:
                       Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                Describe how your
                       Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe    appraisal and
                       describe (50   of current market value        updated during the       base year       used (50     property classes associated   valuation update
                       chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:           cycles work:




Colorado                              Yes
                                                                                                                                                         full physical
                                                                                                                                                         revaluation every 10
                                                                                                                                                         years
                                                                                                                                                         revaluation update
                                                                                                                                                         every 5 years
                                                                                                                                                         personal property and
                                                                                                                                                         motor vehicles
Connecticut                           No                             No                       No                                                         updated yearly


                                                                                              Yes-indicate                                               Last re-assessment
                                                                                              most recent                                                was June 1, 1987.
                                                                                              base year                                                  There has been no
                                                                                              used (50                                                   new assessment
Delaware                              No                             No                       char):                  1987                               authorized since then.


District of Columbia                  Yes



                                                                                                332 of 704
                                                                                 2008 Survey on Ratio Studies                                                            Revised 7/21/08

                                  Question 63: Q63: Are          Question 64: Q64: Is
                                  local jurisdictions required   property that is not     Question
                                  to annually value              required to be           65: Q65: Is     Question 65:
                                  categories of property         appraised during a       property        Yes-indicate                               Question 67: Q67:
                   Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                Describe how your
                   Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe    appraisal and
                   describe (50   of current market value        updated during the       base year       used (50     property classes associated   valuation update
                   chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:           cycles work:

                   Point
                   estimates
                   together with
                   other
Florida            indicators.   Yes




Georgia                           Yes




Hawaii County of                  Yes



Hawaii-Honolulu                   Yes




Idaho                             Yes



Illinois                          No                             Yes                      No333 of 704                                               N/A
                                                                               2008 Survey on Ratio Studies                                                                    Revised 7/21/08

                                Question 63: Q63: Are          Question 64: Q64: Is
                                local jurisdictions required   property that is not     Question
                                to annually value              required to be           65: Q65: Is     Question 65:
                                categories of property         appraised during a       property        Yes-indicate                                     Question 67: Q67:
                Question 62:    (other than agricultural or    given year required to   appraised at    most recent                                      Describe how your
                Other,          timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe          appraisal and
                describe (50    of current market value        updated during the       base year       used (50     property classes associated         valuation update
                chars):         (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:                 cycles work:


Indiana                         Yes


Iowa                            Yes




Kansas                          Yes
                                                                                                                                                         We are required to
                                                                                                                                                         physically inspect
                                                                                                                                                         every property once
Kentucky                        No                             No                       No
                                                                                        Yes-indicate                                                     every 4 years.
                                                                                        most recent
Louisiana                       No                             No                       base year           1-Jan-07
                                                                                                                                                         Mean must be >70
                                                                                                                                                         and less than 110
Maine                           No                             No                       No
                                                                                        Yes-indicate    triennial       every property regardless of     COD <20
                                                                                        most recent     reassessme      class is reassessed every 3
                                                                                        base year       nt with jan 1   years with a jan 1 appraisal
Maryland                        No                             No                       used (50        appraisal       date.                            triennial


Massachusetts                   Yes
                                                                                        Yes-indicate                    All property assessed at 50% of
                                                                                        most recent Annually at         Market value each year. Market
                                                                                        base year    50% of             determined by 24-month period
Michigan                        No                             Yes                      used (50     Market Value       ending 1 year prior to          Annual


Minnesota                       Yes
                .85-1.15..75-                                                       Yes-indicate                                                        Update every 4th year
                1.25,.92-                                                           most recent
                                                                                      334 of 704                        Cl I Single fam owner occ. Real - close field review of
Mississippi     1.08COD 20      Yes                            Yes, if changes made base year                           prop - 10%, All other 15%       25% each year
                                                                               2008 Survey on Ratio Studies                                                                      Revised 7/21/08

                                Question 63: Q63: Are          Question 64: Q64: Is
                                local jurisdictions required   property that is not     Question
                                to annually value              required to be           65: Q65: Is     Question 65:
                                categories of property         appraised during a       property        Yes-indicate                                       Question 67: Q67:
                 Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                        Describe how your
                 Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe            appraisal and
                 describe (50   of current market value        updated during the       base year       used (50     property classes associated           valuation update
                 chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:                   cycles work:
                                                                                        Yes-indicate                 Residential; Agricultural; Utility,   For real estate,
Missouri                        No                             No                       most recent             2007 commercial, industrial,and            biennial reassessment
                                                                                        Yes-indicate                 Residential, commercial,              New base year for ech
Montana                         No                             No                       most recent             2002 industrial, ag land, forest land      6 year reappraisal

Nebraska                        Yes                                                                                                                        Reappraisal must
                                                                                                                                                           occur at least once
                                                                                                                                                           every 5 years.
Nevada                          No                             Yes                      No                                                                 Physical reappraisal is




New Hampshire                   Yes



New Jersey                      Yes




New Mexico                      Yes

                                                                                                                                                           varies by locality -- no
New York                        No                             No                       No                                                                 mandatory cycle
                                                                                        Yes-indicate County's                                              Each county is
                                                                                        most recent must                                                   required to reappraise
North Carolina                  No                             No                       base year    reappraised                                           real property at least




North Dakota                    Yes

                                                                                                                                                           Sexennial reappraisal
                                                                                                                                                           with update at three-
Ohio                            No                             Yes                      No                                                                 year mid-point.
                                                                                          335 of 704
                                                                               2008 Survey on Ratio Studies                                                            Revised 7/21/08

                                Question 63: Q63: Are          Question 64: Q64: Is
                                local jurisdictions required   property that is not     Question
                                to annually value              required to be           65: Q65: Is     Question 65:
                                categories of property         appraised during a       property        Yes-indicate                               Question 67: Q67:
                 Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                Describe how your
                 Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe    appraisal and
                 describe (50   of current market value        updated during the       base year       used (50     property classes associated   valuation update
                 chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:           cycles work:
                 SBOE not
                 acting on
Oklahoma         COD            Yes




Oregon                          Yes




                 Land Sales,
                 assessed
                 values and
Pennsylvania     Market values Yes
                                                                                                                                             EACH CITY/TOWN
                                                                                                                                             MUST PERFORM A
                                                                                                                                             FULL REVALUATION
                                                                                                                                             EVERY NINETH
                                                                                                                     ALL REAL ESTATE         YEAR,WITH
                                                                                                        BASE YEAR    PROPERTY CLASSES        STATISTICAL
                                                                                        Yes-indicate    IS YEAR OF   EXCEPT FARM,FOREST, AND VALUATION
                                                                                        most recent     REVALUATI    OPEN SPACE ARE VALUED   UPDATES EVERY
                                                                                        base year       ON, OR       AS OF LATEST            THIRD AND SIXTH
                                                                                        used (50        STATISTICA   REVALUATION OR          YEAR BETWEEN
Rhode Island                    No                             No                       char):          LU           STATISTICAL UPDATE.     REVALUATIONS.




South Carolina                  Yes




                                                                                          336 of 704
South Dakota                    Yes
                                                                           2008 Survey on Ratio Studies                                                               Revised 7/21/08

                            Question 63: Q63: Are          Question 64: Q64: Is
                            local jurisdictions required   property that is not     Question
                            to annually value              required to be           65: Q65: Is     Question 65:
                            categories of property         appraised during a       property        Yes-indicate                                  Question 67: Q67:
             Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                   Describe how your
             Other,         timberland) at 100 percent     have its value           a uniform       base year      Question 66: Q66: Describe     appraisal and
             describe (50   of current market value        updated during the       base year       used (50       property classes associated    valuation update
             chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):         with the base year:            cycles work:
                                                                                    Yes-indicate    varies by                                     counties select 4, 5,
                                                                                    most recent     county                                        or 6 year reappraisal
                                                                                    base year       based on       All property classes, except   cycles. In the 6 year
Tennessee                   No                             No                       used (50        reappraisal    public utility                 reappraisal cycle, an



Texas                       Yes



Utah                        Yes



Vermont                     Yes




Virginia                    Yes




Washington                  Yes




                                                                                      337 of 704
                                                                                    2008 Survey on Ratio Studies                                                                    Revised 7/21/08

                                     Question 63: Q63: Are          Question 64: Q64: Is
                                     local jurisdictions required   property that is not     Question
                                     to annually value              required to be           65: Q65: Is     Question 65:
                                     categories of property         appraised during a       property        Yes-indicate                                       Question 67: Q67:
                      Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                        Describe how your
                      Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe            appraisal and
                      describe (50   of current market value        updated during the       base year       used (50     property classes associated           valuation update
                      chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:                   cycles work:


                                                                                             Yes-indicate                                                       On-site inspection
                                                                                             most recent                                                        every three years
                                                                                             base year                                                          Annual update of land
                                                                                             used (50                                                           tables & building
West Virginia                        No                             Yes                      char):                  2008                                       modifiers.
                                                                                                                                                                DOR develops full
                                                                                                                                                                value each year
                                                                                                                                                                statistically; local
                                                                                                                                                                district revalues on
                                                                                                                                                                their own cycle - some
                                                                                             Yes-indicate                                                       each yr, most each 4-
                                                                                             most recent     Each munic     Residential, commercial,            7 years. Some munic.
                                                                                             base year       decides        agricultural, Undeveloped,          do a market
                                                                                             used (50        which yr to    Agricultural forest, forest, farm   adjustment between
Wisconsin                            No                             No                       char):          revalue        buildings (other), personal.        revaluations,




Wyoming                              Yes
US Totals




CA Alberta                           Yes


                                                                                             Yes-indicate
                                                                                             most recent
                                                                                             base year
                                                                                             used (50     July 1, each Residential; Major industrial;
CA British Columbia                  No                             No                       char):       year         Light industry; Business/Other           Annual update


                                                                                               338 of 704
                                                                                     2008 Survey on Ratio Studies                                                                 Revised 7/21/08

                                      Question 63: Q63: Are          Question 64: Q64: Is
                                      local jurisdictions required   property that is not     Question
                                      to annually value              required to be           65: Q65: Is     Question 65:
                                      categories of property         appraised during a       property        Yes-indicate                                 Question 67: Q67:
                       Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                  Describe how your
                       Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe      appraisal and
                       describe (50   of current market value        updated during the       base year       used (50     property classes associated     valuation update
                       chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:             cycles work:


                                                                                              Yes-indicate
                                                                                              most recent
                                                                                              base year
                                                                                              used (50                                                     currently every four
CA Manitoba                           No                             Yes                      char):                  2003 All                             years


CA New Brunswick                      Yes



CA Newfoundland                       Yes


                                                                                              Yes-indicate
                                                                                              most recent
                                                                                              base year
                                                                                              used (50
CA NW terr                            No                             No                       char):                  2007


Nova Scotia                           Yes
                                                                                              Yes-indicate                                                Reassessment every
                                                                                              most recent                                                 four years at a new
                                                                                              base year                                                   base year.
                                                                                              used (50                     All property in Ontario is     Assessments are
CA Ontario                            No                             Yes                      char):
                                                                                              Yes-indicate                 Property at the
                                                                                                                      2005 assessedTypes: 2005 base year. phased in over four
                                                                                                                                                          The Minister in each
                                                                                              most recent                  Land:                          year between January
                                                                                              base year                    Residential                    1 and December 31,
                                                                                              used (50                     Recreational                   shall, subject to
Prince Edward Island                  No                             Yes                      char):                  1979 Farm homesite                  section 9.1, revise the

                                                                                                                                                           three year cycle. Re-
                                                                                                                                                           evaluation of
                                                                                                                                                           municipalities are on
CA Quebec                             No                             No                       No                                                           different years.


                                                                                                339 of 704
                                                                                2008 Survey on Ratio Studies                                                              Revised 7/21/08

                                 Question 63: Q63: Are          Question 64: Q64: Is
                                 local jurisdictions required   property that is not     Question
                                 to annually value              required to be           65: Q65: Is     Question 65:
                                 categories of property         appraised during a       property        Yes-indicate                                  Question 67: Q67:
                  Question 62:   (other than agricultural or    given year required to   appraised at    most recent                                   Describe how your
                  Other,         timberland) at 100 percent     have its value           a uniform       base year    Question 66: Q66: Describe       appraisal and
                  describe (50   of current market value        updated during the       base year       used (50     property classes associated      valuation update
                  chars):        (full cash value)?             interim year or years?   (e.g., 2001)?   char):       with the base year:              cycles work:
                                                                                         Yes-indicate                 8 property tax classes defined   SAMA Board specifies
                                                                                         most recent                  by legislation:                  revaluation cycle -
                                                                                         base year                    - Non-arable (Range)Land &       currently 4 years.
                                                                                         used (50                     Improvements                     Processes are
Saskatchewan                     No                             No                       char):                  2002 - Other Agricultural Land &      primarily a regulated
Canadian Totals




                                                                                           340 of 704
                                           Question
                                           69:                        2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                           Q69: If
                                           there is a
                                           uniform                                                                                              Question 72: Q72:
                                           fractional    Question 70: Q70: For                        Question 71: Q71: For                     For Commercial
             Question 68: Q68: Is there a  assessment    Residential Properties                       Farmland, Ranchland,                      Property, is the
             uniform fractional assessment ratio for     is the required           Question 70: No,   and Timberland is the    Question 71:     required
             ratio for each category of    each          assessment ratio set      enter your         required assessment      No, enter your   assessment ratio
             property in every local       category of   at 100% of Market         assessment ratio   ratio set at 100% of     ratio percentage set at 100% of
             assessment jurisdiction?      property,     Value?                    (50 chars):        Market Value?            (50 chars):      Market Value?

                                                          No, enter your                                                                       No, enter your
             Yes, but ratios may differ by                assessment ratio (50                        No, enter your ratio                     ratio percentage
Alabama      category                        Constitution chars):                                 10% percentage (50 chars):               10% (50 chars):


             Other, every category of real
             property is required to be at
Alaska       100%


                                                         No, enter your                                                                         No, enter your
             Yes, but ratios may differ by               assessment ratio (50                         No, enter your ratio     16% of statutory ratio percentage
Arizona      category                        Statute     chars):                                  10% percentage (50 chars):   value            (50 chars):




             Other, every category of real
             property is required to be at
Arkansas     100%
             Other, every category of real
             property is required to be at
California   100%




                                                                                  341 of 704
                                                     Question
                                                     69:                        2008 Survey on Ratio Studies                                                            Revised 7/21/08
                                                     Q69: If
                                                     there is a
                                                     uniform                                                                                                 Question 72: Q72:
                                                     fractional    Question 70: Q70: For                           Question 71: Q71: For                     For Commercial
                       Question 68: Q68: Is there a  assessment    Residential Properties                          Farmland, Ranchland,                      Property, is the
                       uniform fractional assessment ratio for     is the required           Question 70: No,      and Timberland is the    Question 71:     required
                       ratio for each category of    each          assessment ratio set      enter your            required assessment      No, enter your   assessment ratio
                       property in every local       category of   at 100% of Market         assessment ratio      ratio set at 100% of     ratio percentage set at 100% of
                       assessment jurisdiction?      property,     Value?                    (50 chars):           Market Value?            (50 chars):      Market Value?




                                                                    No, enter your                                                                          No, enter your
                       Yes, but ratios may differ by                assessment ratio (50                        No, enter your ratio                        ratio percentage
Colorado               category                        Constitution chars):                               7.96% percentage (50 chars):                  29% (50 chars):




                                                                   No, enter your                                                                           No, enter your
                       Yes, but ratios may differ by               assessment ratio (50                            No, enter your ratio                     ratio percentage
Connecticut            category                        Statute     chars):                                      70 percentage (50 chars):                70 (50 chars):




                                                                   No, enter your                                                                           No, enter your
                       No, they can be established                 assessment ratio (50                         No, enter your ratio                        ratio percentage
Delaware               by each local jurisdiction                  chars):                                  60% percentage (50 chars):                  60% (50 chars):
                       Other, every category of real
                       property is required to be at
District of Columbia   100%



                                                                                            342 of 704
                                                 Question
                                                 69:                        2008 Survey on Ratio Studies                                                             Revised 7/21/08
                                                 Q69: If
                                                 there is a
                                                 uniform                                                                                                 Question 72: Q72:
                                                 fractional    Question 70: Q70: For                          Question 71: Q71: For                      For Commercial
                   Question 68: Q68: Is there a  assessment    Residential Properties                         Farmland, Ranchland,                       Property, is the
                   uniform fractional assessment ratio for     is the required          Question 70: No,      and Timberland is the     Question 71:     required
                   ratio for each category of    each          assessment ratio set     enter your            required assessment       No, enter your   assessment ratio
                   property in every local       category of   at 100% of Market        assessment ratio      ratio set at 100% of      ratio percentage set at 100% of
                   assessment jurisdiction?      property,     Value?                   (50 chars):           Market Value?             (50 chars):      Market Value?



                   Other, every category of real
                   property is required to be at
Florida            100%




                                                               No, enter your                                                                            No, enter your
                   Yes, but ratios may differ by               assessment ratio (50                            No, enter your ratio                      ratio percentage
Georgia            category                        Statute     chars):                                     0.4 percentage (50 chars):                0.4 (50 chars):




                   Other, every category of real
                   property is required to be at
Hawaii County of   100%


                   No, they can be established
Hawaii-Honolulu    by each local jurisdiction                  Yes                                            Yes                                        Yes



                   Other, every category of real
                   property is required to be at
Idaho              100%

                                                               No, enter your                                                                            No, enter your
                   No, they can be established                 assessment ratio (50                         No, enter your ratio                         ratio percentage
Illinois           by each local jurisdiction                  chars):              343 of 704        33.33 percentage (50 chars):                 33.33 (50 chars):
                                              Question
                                              69:                        2008 Survey on Ratio Studies                                                           Revised 7/21/08
                                              Q69: If
                                              there is a
                                              uniform                                                                                               Question 72: Q72:
                                              fractional    Question 70: Q70: For                         Question 71: Q71: For                     For Commercial
                Question 68: Q68: Is there a  assessment    Residential Properties                        Farmland, Ranchland,                      Property, is the
                uniform fractional assessment ratio for     is the required          Question 70: No,     and Timberland is the    Question 71:     required
                ratio for each category of    each          assessment ratio set     enter your           required assessment      No, enter your   assessment ratio
                property in every local       category of   at 100% of Market        assessment ratio     ratio set at 100% of     ratio percentage set at 100% of
                assessment jurisdiction?      property,     Value?                   (50 chars):          Market Value?            (50 chars):      Market Value?
                Other, every category of real
                property is required to be at
Indiana         100%
                Other, every category of real
                property is required to be at
Iowa            100%




                                                             No, enter your                                                                         No, enter your
                Yes, but ratios may differ by                assessment ratio (50                        No, enter your ratio                       ratio percentage
Kansas          category                        Constitution chars):                                11.5 percentage (50 chars):    30% of use value (50 chars):

                Other, every category of real
                property is required to be at
Kentucky        100%                                        No, enter your                                                                          No, enter your
                Yes, but ratios may differ by               assessment ratio (50     10% of Fair Market   No, enter your ratio                      ratio percentage
Louisiana       category                                    chars):                  Value                percentage (50 chars):   Use Value        (50 chars):
                                                            No, enter your           Just Value i e                                                 No, enter your
                No, they can be established                 assessment ratio (50     same level as all    No, enter your ratio                      ratio percentage
Maine           by each local jurisdiction                  chars):                  other catagorie      percentage (50 chars):   same             (50 chars):
                Other, every category of real
                property is required to be at
Maryland        100%
                Other, every category of real
                property is required to be at
Massachusetts   100%

                Other, every category of real
                property is required to be at
Michigan        100%
                Other, every category of real
                property is required to be at
Minnesota       100%
                                                            No, enter your                                                         Cl II 15% of     No, enter your
                Yes, but ratios may differ by               assessment ratio (50 344 of 704               No, enter your ratio     ag/use value set ratio percentage
Mississippi     category                        Statute     chars):               10% cl I, 15% Cl II     percentage (50 chars):   by STC           (50 chars):
                                               Question
                                               69:                        2008 Survey on Ratio Studies                                                              Revised 7/21/08
                                               Q69: If
                                               there is a
                                               uniform                                                                                                   Question 72: Q72:
                                               fractional    Question 70: Q70: For                           Question 71: Q71: For                       For Commercial
                 Question 68: Q68: Is there a  assessment    Residential Properties                          Farmland, Ranchland,                        Property, is the
                 uniform fractional assessment ratio for     is the required           Question 70: No,      and Timberland is the    Question 71:       required
                 ratio for each category of    each          assessment ratio set      enter your            required assessment      No, enter your     assessment ratio
                 property in every local       category of   at 100% of Market         assessment ratio      ratio set at 100% of     ratio percentage set at 100% of
                 assessment jurisdiction?      property,     Value?                    (50 chars):           Market Value?            (50 chars):        Market Value?
                 Yes, but ratios may differ by               No, enter your                                  No, enter your ratio                        No, enter your
Missouri         category                      Statute       assessment ratio (50                        19% percentage (50 chars):                  12% ratio percentage
                 Yes, but ratios may differ by               No, enter your            Statutory tax rate    No, enter your ratio                        No, enter your
Montana          category                      Statute       assessment ratio (50      declines annually     percentage (50 chars):   Productivity and ratio percentage
                                                                                                                                      Agricultural
                 Yes, but ratios may differ by                                                              No, enter your ratio      horticultural land
Nebraska         category                        Statute     Yes                                            percentage (50 chars):    at 75%             Yes
                 Other, every category of real
                 property is required to be at
Nevada           100%



                 Other, every category of real
                 property is required to be at
New Hampshire    100%
                 Other, every category of real
                 property is required to be at
New Jersey       100%


                 Other, every category of real
                 property is required to be at
New Mexico       100%
                                                             No, enter your                                                                             No, enter your
                 No, they can be established                 assessment ratio (50                           No, enter your ratio                        ratio percentage
New York         by each local jurisdiction                  chars):                   varies               percentage (50 chars):    varies            (50 chars):
                 Other, every category of real
                 property is required to be at
North Carolina   100%




                 Other, every category of real
                 property is required to be at
North Dakota     100%

                 Other, every category of real
                 property is required to be at
Ohio             100%
                                                                                      345 of 704
                                               Question
                                               69:                        2008 Survey on Ratio Studies                                                            Revised 7/21/08
                                               Q69: If
                                               there is a
                                               uniform                                                                                                Question 72: Q72:
                                               fractional    Question 70: Q70: For                          Question 71: Q71: For                     For Commercial
                 Question 68: Q68: Is there a  assessment    Residential Properties                         Farmland, Ranchland,                      Property, is the
                 uniform fractional assessment ratio for     is the required           Question 70: No,     and Timberland is the    Question 71:     required
                 ratio for each category of    each          assessment ratio set      enter your           required assessment      No, enter your   assessment ratio
                 property in every local       category of   at 100% of Market         assessment ratio     ratio set at 100% of     ratio percentage set at 100% of
                 assessment jurisdiction?      property,     Value?                    (50 chars):          Market Value?            (50 chars):      Market Value?
                                                             No, enter your            11-13.5%, and w/in                            11-13.5%, and    No, enter your
                 No, they can be established                 assessment ratio (50      1.5% range (RS,      No, enter your ratio     w/in 1.5% range ratio percentage
Oklahoma         by each local jurisdiction                  chars):                   CM, AG)              percentage (50 chars):   (RS, CM, AG)     (50 chars):




                                                              No, enter your           Not enough space                              Not enough       No, enter your
                 Yes, but ratios may differ by                assessment ratio (50     to explain Oregon    No, enter your ratio     space to explain ratio percentage
Oregon           category                        Constitution chars):                  laws                 percentage (50 chars):   Oregon laws      (50 chars):




                 No, they can be established
Pennsylvania     by each local jurisdiction                  Yes                                            Yes                                       Yes




                 Other, every category of real
                 property is required to be at
Rhode Island     100%



                 Yes, but ratios may differ by                                                              No, enter your ratio
South Carolina   category                        Constitution Yes                                           percentage (50 chars):   Use value        Yes




                 Other, every category of real
                 property is required to be at
                                                                                      346 of 704
South Dakota     100%
                                           Question
                                           69:                        2008 Survey on Ratio Studies                                                         Revised 7/21/08
                                           Q69: If
                                           there is a
                                           uniform                                                                                              Question 72: Q72:
                                           fractional    Question 70: Q70: For                        Question 71: Q71: For                     For Commercial
             Question 68: Q68: Is there a  assessment    Residential Properties                       Farmland, Ranchland,                      Property, is the
             uniform fractional assessment ratio for     is the required           Question 70: No,   and Timberland is the    Question 71:     required
             ratio for each category of    each          assessment ratio set      enter your         required assessment      No, enter your   assessment ratio
             property in every local       category of   at 100% of Market         assessment ratio   ratio set at 100% of     ratio percentage set at 100% of
             assessment jurisdiction?      property,     Value?                    (50 chars):        Market Value?            (50 chars):      Market Value?
                                                         No, enter your                                                                        No, enter your
             Yes, but ratios may differ by               assessment ratio (50                         No, enter your ratio                     ratio percentage
Tennessee    category                        Statute     chars):                                  25% percentage (50 chars):               25% (50 chars):

             Other, every category of real
             property is required to be at
Texas        100%

             Other, every category of real
             property is required to be at
Utah         100%
             Other, every category of real
             property is required to be at
Vermont      100%




             Other, every category of real
             property is required to be at
Virginia     100%




             Other, every category of real
             property is required to be at
Washington   100%




                                                                                  347 of 704
                                                    Question
                                                    69:                        2008 Survey on Ratio Studies                                                         Revised 7/21/08
                                                    Q69: If
                                                    there is a
                                                    uniform                                                                                              Question 72: Q72:
                                                    fractional    Question 70: Q70: For                        Question 71: Q71: For                     For Commercial
                      Question 68: Q68: Is there a  assessment    Residential Properties                       Farmland, Ranchland,                      Property, is the
                      uniform fractional assessment ratio for     is the required           Question 70: No,   and Timberland is the    Question 71:     required
                      ratio for each category of    each          assessment ratio set      enter your         required assessment      No, enter your   assessment ratio
                      property in every local       category of   at 100% of Market         assessment ratio   ratio set at 100% of     ratio percentage set at 100% of
                      assessment jurisdiction?      property,     Value?                    (50 chars):        Market Value?            (50 chars):      Market Value?




                      Other, every category of real
                      property is required to be at
West Virginia         100%




                                                                                                                                        Farm at formula
                      Yes, but ratios may differ by                                                            No, enter your ratio     based on use,
Wisconsin             category                        Statute     Yes                                          percentage (50 chars):   timber - mkt      Yes




                      Yes, but ratios may differ by                                                            No, enter your ratio
Wyoming               category                        Statute     Yes                                          percentage (50 chars):   Productivity      Yes
US Totals




                      Other, every category of real
                      property is required to be at
CA Alberta            100%




                      Other, every category of real
                      property is required to be at
CA British Columbia   100%


                                                                                           348 of 704
                                                   Question
                                                   69:                        2008 Survey on Ratio Studies                                                             Revised 7/21/08
                                                   Q69: If
                                                   there is a
                                                   uniform                                                                                                 Question 72: Q72:
                                                   fractional    Question 70: Q70: For                           Question 71: Q71: For                     For Commercial
                     Question 68: Q68: Is there a  assessment    Residential Properties                          Farmland, Ranchland,                      Property, is the
                     uniform fractional assessment ratio for     is the required           Question 70: No,      and Timberland is the    Question 71:     required
                     ratio for each category of    each          assessment ratio set      enter your            required assessment      No, enter your   assessment ratio
                     property in every local       category of   at 100% of Market         assessment ratio      ratio set at 100% of     ratio percentage set at 100% of
                     assessment jurisdiction?      property,     Value?                    (50 chars):           Market Value?            (50 chars):      Market Value?




                     Other, every category of real
                     property is required to be at
CA Manitoba          100%
                     Other, every category of real
                     property is required to be at
CA New Brunswick     100%

                     Other, every category of real
                     property is required to be at
CA Newfoundland      100%




                     No, they can be established
CA NW terr           by each local jurisdiction                  Yes                                             Yes                                       Yes
                     Other, every category of real
                     property is required to be at
Nova Scotia          100%


                     Other, every category of real
                     property is required to be at
CA Ontario           100%
                                                                                                                                          Uniformity
                                                                 No, enter your            Uniformity required                            required thus    No, enter your
                     No, they can be established                 assessment ratio (50      thus 100% ratio not   No, enter your ratio     100% ratio not   ratio percentage
Prince Edward Island by each local jurisdiction                  chars):                   attainable            percentage (50 chars):   attainable       (50 chars):




                     No, they can be established
CA Quebec            by each local jurisdiction                  Yes                                             Yes                                       Yes


                                                                                          349 of 704
                                                Question
                                                69:                        2008 Survey on Ratio Studies                                                        Revised 7/21/08
                                                Q69: If
                                                there is a
                                                uniform                                                                                             Question 72: Q72:
                                                fractional    Question 70: Q70: For                        Question 71: Q71: For                    For Commercial
                  Question 68: Q68: Is there a  assessment    Residential Properties                       Farmland, Ranchland,                     Property, is the
                  uniform fractional assessment ratio for     is the required           Question 70: No,   and Timberland is the   Question 71:     required
                  ratio for each category of    each          assessment ratio set      enter your         required assessment     No, enter your   assessment ratio
                  property in every local       category of   at 100% of Market         assessment ratio   ratio set at 100% of    ratio percentage set at 100% of
                  assessment jurisdiction?      property,     Value?                    (50 chars):        Market Value?           (50 chars):      Market Value?


                  Other, every category of real
                  property is required to be at
Saskatchewan      100%
Canadian Totals




                                                                                       350 of 704
                                                                     2008 Survey on Ratio Studies                                                         Revised 7/21/08

                                                                       Question 74:                    Question 75:                    Question 76:
                              Question 73: Q73:                        Q74: For Public                 Q75: For                        Q76: For other
                              For Industrial                           Utilities, is the   Question    Railroads, is                   real property
                              Property, is the                         required            74: No,     the required       Question 75: types, is the
             Question 72: No, required            Question 73: No,     assessment          enter your assessment          No, enter    required
             enter your ratio assessment ratio    enter your ratio     ratio set at        ratio       ratio set at       your ratio   assessment ratio
             percentage (50   set at 100% of      percentage (50       100% of Market      percentage 100% of Market      percentage set at 100% of
             chars):          Market Value?       chars):              Value?              (50 chars): Value?             (50 chars):  Market Value?
                                                                       No, enter your                  No, enter your
                             No, enter your ratio                      ratio                           ratio
                             percentage (50                            percentage (50                  percentage (50
Alabama                  20% chars):                               20% chars):                     30% chars):                    20% No




Alaska
                                                                                           23%,
                                                                        No, enter your     decreasing    No, enter your
             23%, decreasing No, enter your ratio                       ratio              by 1%         ratio            Recalculated
             by 1% annually  percentage (50       23%, decreasing by    percentage (50     annually to   percentage (50    annually,
Arizona      to 20%          chars):              1% annually to 20%    chars):            20%           chars):          approx 21% No




Arkansas


California




                                                                              351 of 704
                                                                                   2008 Survey on Ratio Studies                                                       Revised 7/21/08

                                                                                      Question 74:                    Question 75:                 Question 76:
                                        Question 73: Q73:                             Q74: For Public                 Q75: For                     Q76: For other
                                        For Industrial                                Utilities, is the   Question    Railroads, is                real property
                                        Property, is the                              required            74: No,     the required    Question 75: types, is the
                       Question 72: No, required               Question 73: No,       assessment          enter your assessment       No, enter    required
                       enter your ratio assessment ratio       enter your ratio       ratio set at        ratio       ratio set at    your ratio   assessment ratio
                       percentage (50   set at 100% of         percentage (50         100% of Market      percentage 100% of Market   percentage set at 100% of
                       chars):          Market Value?          chars):                Value?              (50 chars): Value?          (50 chars):  Market Value?




                                                                                      No, enter your                No, enter your
                                       No, enter your ratio                           ratio                         ratio
                                       percentage (50                                 percentage (50                percentage (50
Colorado                           29% chars):                                    29% chars):                   29% chars):                   29% No




                                                                                      No, enter your                 No, enter your
                                        No, enter your ratio                          ratio                          ratio
                                        percentage (50                                percentage (50                 percentage (50
Connecticut                          70 chars):                                    70 chars):                     70 chars):                    70 No



                                                                                      No, enter your                No, enter your
                                       No, enter your ratio                           ratio                         ratio
                                       percentage (50                                 percentage (50                percentage (50
Delaware                           60% chars):                                    60% chars):                   60% chars):                   60% No


District of Columbia



                                                                                            352 of 704
                                                                              2008 Survey on Ratio Studies                                                         Revised 7/21/08

                                                                                 Question 74:                    Question 75:                   Question 76:
                                    Question 73: Q73:                            Q74: For Public                 Q75: For                       Q76: For other
                                    For Industrial                               Utilities, is the   Question    Railroads, is                  real property
                                    Property, is the                             required            74: No,     the required      Question 75: types, is the
                   Question 72: No, required               Question 73: No,      assessment          enter your assessment         No, enter    required
                   enter your ratio assessment ratio       enter your ratio      ratio set at        ratio       ratio set at      your ratio   assessment ratio
                   percentage (50   set at 100% of         percentage (50        100% of Market      percentage 100% of Market     percentage set at 100% of
                   chars):          Market Value?          chars):               Value?              (50 chars): Value?            (50 chars):  Market Value?




Florida




                                                                                  No, enter your                  No, enter your
                                    No, enter your ratio                          ratio                           ratio
                                    percentage (50                                percentage (50     ratio study percentage (50    ratio study
Georgia                         0.4 chars):                                   0.4 chars):            median ratio chars):          median ratio No




Hawaii County of
                                                                                                                 No, enter your
                                                                                                                 ratio
                                                                                                                 percentage (50    Not
Hawaii-Honolulu                     Yes                                          Yes                             chars):           applicable   Yes




Idaho
                                                                                No, enter your                   No, enter your
                                    No, enter your ratio                        ratio                            ratio
                                    percentage (50                              percentage (50                   percentage (50
Illinois                      33.33 chars):                               33.33 chars): of 704
                                                                                      353                  33.33 chars):                  33.33 No
                                                                             2008 Survey on Ratio Studies                                                       Revised 7/21/08

                                                                                Question 74:                    Question 75:                 Question 76:
                                 Question 73: Q73:                              Q74: For Public                 Q75: For                     Q76: For other
                                 For Industrial                                 Utilities, is the   Question    Railroads, is                real property
                                 Property, is the                               required            74: No,     the required    Question 75: types, is the
                Question 72: No, required                Question 73: No,       assessment          enter your assessment       No, enter    required
                enter your ratio assessment ratio        enter your ratio       ratio set at        ratio       ratio set at    your ratio   assessment ratio
                percentage (50   set at 100% of          percentage (50         100% of Market      percentage 100% of Market   percentage set at 100% of
                chars):          Market Value?           chars):                Value?              (50 chars): Value?          (50 chars):  Market Value?


Indiana


Iowa




                                                                                No, enter your                 No, enter your
                                No, enter your ratio                            ratio                          ratio
                                percentage (50                                  percentage (50                 percentage (50
Kansas                      25% chars):                                     25% chars):                    30% chars):                  25% No



Kentucky        Non-Residential   No, enter your ratio   Non-Residential
                Improvements      percentage (50         Improvements are
Louisiana       are 15% of FMV    chars):                15% of FMV             No, enter your                 No, enter your                No
                                  No, enter your ratio                          ratio                          ratio
                                  percentage (50                                percentage (50                 percentage (50
Maine           same              chars):                same                   chars):             same       chars):          NA           No


Maryland


Massachusetts



Michigan


Minnesota
                                No, enter your ratio                            No, enter your                 No, enter your
                                percentage (50                                  ratio 354 of 704               ratio
Mississippi                 15% chars):                                     15% percentage (50             30% percentage (50           30% No
                                                                                2008 Survey on Ratio Studies                                                          Revised 7/21/08

                                                                                    Question 74:                     Question 75:                  Question 76:
                                      Question 73: Q73:                             Q74: For Public                  Q75: For                      Q76: For other
                                      For Industrial                                Utilities, is the   Question     Railroads, is                 real property
                                      Property, is the                              required            74: No,      the required     Question 75: types, is the
                 Question 72: No,     required               Question 73: No,       assessment          enter your assessment         No, enter    required
                 enter your ratio     assessment ratio       enter your ratio       ratio set at        ratio        ratio set at     your ratio   assessment ratio
                 percentage (50       set at 100% of         percentage (50         100% of Market      percentage 100% of Market     percentage set at 100% of
                 chars):              Market Value?          chars):                Value?              (50 chars): Value?            (50 chars):  Market Value?
                                      No, enter your ratio                          No, enter your                   No, enter your
Missouri                        32%   percentage (50                            32% ratio                        32% ratio                      32% No
                 statutory tax rate   No, enter your ratio   statutory tax rate     No, enter your      Statutory    No, enter your   statutory tax
Montana          declines annually    percentage (50         declines annually      ratio               tax rate     ratio            rate set      No

Nebraska                              Yes                                           Yes                             Yes                            Yes



Nevada




New Hampshire



New Jersey




New Mexico
                                      No, enter your ratio                          No, enter your                  No, enter your
                                      percentage (50                                ratio                           ratio
New York         varies               chars):              varies                   percentage (50      varies      percentage (50    varies       No


North Carolina




North Dakota



Ohio
                                                                                          355 of 704
                                                                           2008 Survey on Ratio Studies                                                         Revised 7/21/08

                                                                             Question 74:                      Question 75:                  Question 76:
                                  Question 73: Q73:                          Q74: For Public                   Q75: For                      Q76: For other
                                  For Industrial                             Utilities, is the    Question     Railroads, is                 real property
                                  Property, is the                           required             74: No,      the required     Question 75: types, is the
                 Question 72: No, required               Question 73: No,    assessment           enter your assessment         No, enter    required
                 enter your ratio assessment ratio       enter your ratio    ratio set at         ratio        ratio set at     your ratio   assessment ratio
                 percentage (50   set at 100% of         percentage (50      100% of Market       percentage 100% of Market     percentage set at 100% of
                 chars):          Market Value?          chars):             Value?               (50 chars): Value?            (50 chars):  Market Value?
                 11-13.5%, and    No, enter your ratio   11-13.5%, and w/in  No, enter your       22.85%,      No, enter your
                 w/in 1.5% range percentage (50          1.5% range (RS, CM, ratio                Except RR ratio
Oklahoma         (RS, CM, AG)     chars):                AG)                 percentage (50       and Airlines percentage (50        11.84% No



                                                                                                  Not enough
                                                                               No, enter your     space to     No, enter your   Not enough
                 Not enough         No, enter your ratio                       ratio              explain      ratio            space to
                 space to explain   percentage (50       Not enough space to   percentage (50     Oregon       percentage (50   explain
Oregon           Oregon laws        chars):              explain Oregon laws   chars):            laws         chars):          Oregon laws No




Pennsylvania                        Yes                                        Yes                             Yes                           Yes




Rhode Island




South Carolina                      Yes                                        Yes                             Yes                           Yes




                                                                                     356 of 704
South Dakota
                                                                     2008 Survey on Ratio Studies                                                       Revised 7/21/08

                                                                       Question 74:                    Question 75:                  Question 76:
                              Question 73: Q73:                        Q74: For Public                 Q75: For                      Q76: For other
                              For Industrial                           Utilities, is the   Question    Railroads, is                 real property
                              Property, is the                         required            74: No,     the required     Question 75: types, is the
             Question 72: No, required            Question 73: No,     assessment          enter your assessment        No, enter    required
             enter your ratio assessment ratio    enter your ratio     ratio set at        ratio       ratio set at     your ratio   assessment ratio
             percentage (50   set at 100% of      percentage (50       100% of Market      percentage 100% of Market    percentage set at 100% of
             chars):          Market Value?       chars):              Value?              (50 chars): Value?           (50 chars):  Market Value?
                                                                       No, enter your                  No, enter your
                             No, enter your ratio                      ratio                           ratio
                             percentage (50                            percentage (50                  percentage (50
Tennessee                40% chars):                               40% chars):                     55% chars):                  55% No



Texas



Utah



Vermont




Virginia




Washington




                                                                              357 of 704
                                                                              2008 Survey on Ratio Studies                                                         Revised 7/21/08

                                                                                 Question 74:                    Question 75:                   Question 76:
                                       Question 73: Q73:                         Q74: For Public                 Q75: For                       Q76: For other
                                       For Industrial                            Utilities, is the   Question    Railroads, is                  real property
                                       Property, is the                          required            74: No,     the required      Question 75: types, is the
                      Question 72: No, required            Question 73: No,      assessment          enter your assessment         No, enter    required
                      enter your ratio assessment ratio    enter your ratio      ratio set at        ratio       ratio set at      your ratio   assessment ratio
                      percentage (50   set at 100% of      percentage (50        100% of Market      percentage 100% of Market     percentage set at 100% of
                      chars):          Market Value?       chars):               Value?              (50 chars): Value?            (50 chars):  Market Value?




West Virginia




                                                                                                     gross
                                                                                                     receipts,
                                                                                 No, enter your      not ad       No, enter your
                                                                                 ratio               valorum      ratio
                                                                                 percentage (50      other than   percentage (50   gross
Wisconsin                              Yes                                       chars):             phone        chars):          receipts     Yes




Wyoming                                Yes                                       Yes                              Yes                           Yes
US Totals




CA Alberta




CA British Columbia


                                                                                       358 of 704
                                                                             2008 Survey on Ratio Studies                                                        Revised 7/21/08

                                                                                 Question 74:                    Question 75:                 Question 76:
                                      Question 73: Q73:                          Q74: For Public                 Q75: For                     Q76: For other
                                      For Industrial                             Utilities, is the   Question    Railroads, is                real property
                                      Property, is the                           required            74: No,     the required    Question 75: types, is the
                     Question 72: No, required            Question 73: No,       assessment          enter your assessment       No, enter    required
                     enter your ratio assessment ratio    enter your ratio       ratio set at        ratio       ratio set at    your ratio   assessment ratio
                     percentage (50   set at 100% of      percentage (50         100% of Market      percentage 100% of Market   percentage set at 100% of
                     chars):          Market Value?       chars):                Value?              (50 chars): Value?          (50 chars):  Market Value?




CA Manitoba


CA New Brunswick



CA Newfoundland




CA NW terr                            Yes                                        Yes                            Yes                            Yes


Nova Scotia




CA Ontario
                     Uniformity                                                                                 No, enter your   Railroads
                     required thus    No, enter your ratio Uniformity required                                  ratio            removed
                     100% ratio not   percentage (50       thus 100% ratio not                                  percentage (50   from PEI in
Prince Edward Island attainable       chars):              attainable                                           chars):          1989.         No




CA Quebec                             Yes                                        Yes                            Yes                            Yes


                                                                                       359 of 704
                                                                          2008 Survey on Ratio Studies                                                       Revised 7/21/08

                                                                             Question 74:                    Question 75:                 Question 76:
                                   Question 73: Q73:                         Q74: For Public                 Q75: For                     Q76: For other
                                   For Industrial                            Utilities, is the   Question    Railroads, is                real property
                                   Property, is the                          required            74: No,     the required    Question 75: types, is the
                  Question 72: No, required            Question 73: No,      assessment          enter your assessment       No, enter    required
                  enter your ratio assessment ratio    enter your ratio      ratio set at        ratio       ratio set at    your ratio   assessment ratio
                  percentage (50   set at 100% of      percentage (50        100% of Market      percentage 100% of Market   percentage set at 100% of
                  chars):          Market Value?       chars):               Value?              (50 chars): Value?          (50 chars):  Market Value?




Saskatchewan
Canadian Totals




                                                                                   360 of 704
                                                                           2008 Survey on Ratio Studies                                                                      Revised 7/21/08

             Question 77: Q77: For
             Personal Property                                                    Question                  Question
             (chattel [tangible PP]), is                        Question 78:      78: 100%                  78: Other %      Question 79:                                    Question 79:
             the statutorily-set and/or                         Q78: How is       of                        of               Q79: How is     Question 79:                    Other % of
             mandated (ordinance,          Question 77: No,     farmland/ranchl   productivit   Question    productivity/l   timberland      100% of                         productivity/l
             regulations, etc.)            enter your ratio     and assessed      y value or    78: 100%    egislated        assessed in     productivity     Question 79:   egislated
             assessment ratio 100%         percentage (50       in relation to    legislated    of market   value (50        relation to     value or         100% of        value (50
             of Market Value?              chars):              market value?     value         value       chr):            market value?   legislated value market value   chr):


             No, enter your ratio
Alabama      percentage (50 chars):                       20%                                                        10%                                                               10%




Alaska       Yes                                                                            1                                                              1
                                                                                                                                                                             23%,
                                                                                                                                                                             decreasing
                                           23% dec 1%                                                       16% of                                                           by 1%
             No, enter your ratio          annually to 20%                                                  legislated                                                       annually to
Arizona      percentage (50 chars):        exceptions apply                                                 value                                                            20%




                                                                                                            20% of                                                           20% of
             No, enter your ratio                                                                           productivity                                                     productivity
Arkansas     percentage (50 chars):                       20%                                               value.                                                           value.


California




                                                                                       361 of 704
                                                                                       2008 Survey on Ratio Studies                                                                      Revised 7/21/08

                       Question 77: Q77: For
                       Personal Property                                                      Question                  Question
                       (chattel [tangible PP]), is                          Question 78:      78: 100%                  78: Other %      Question 79:                                    Question 79:
                       the statutorily-set and/or                           Q78: How is       of                        of               Q79: How is     Question 79:                    Other % of
                       mandated (ordinance,          Question 77: No,       farmland/ranchl   productivit   Question    productivity/l   timberland      100% of                         productivity/l
                       regulations, etc.)            enter your ratio       and assessed      y value or    78: 100%    egislated        assessed in     productivity     Question 79:   egislated
                       assessment ratio 100%         percentage (50         in relation to    legislated    of market   value (50        relation to     value or         100% of        value (50
                       of Market Value?              chars):                market value?     value         value       chr):            market value?   legislated value market value   chr):




                                                                                                                                                                                         must qualify
                                                                                                                                                                                         through
                       No, enter your ratio                                                                                                                                              state forest
Colorado               percentage (50 chars):                         29%                               1                                                                                plans




Connecticut




                       No, enter your ratio
Delaware               percentage (50 chars):        Not applicable
                                                                                                                        We do not
                       No, enter your ratio          We do not assess                                                   assess                                                           We have no
District of Columbia   percentage (50 chars):        personal property                                                  farm/ranch                                                       timber land



                                                                                                   362 of 704
                                                                                     2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                   Question 77: Q77: For
                   Personal Property                                                        Question                      Question
                   (chattel [tangible PP]), is                            Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                   the statutorily-set and/or                             Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                   mandated (ordinance,          Question 77: No,         farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                   regulations, etc.)            enter your ratio         and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                   assessment ratio 100%         percentage (50           in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                   of Market Value?              chars):                  market value?     value         value           chr):            market value?   legislated value market value   chr):




Florida            Yes                                                                                1                                                                  1




                                                                                                                                                                                           .40 of base
                                                                                                                                                                                           land
                   No, enter your ratio                                                                                                                                                    exclusive of
Georgia            percentage (50 chars):                           0.4                                                             0.4                                                    timber value




Hawaii County of                                                                                      1                                                                  1


                   No, enter your ratio
Hawaii-Honolulu    percentage (50 chars):        Not applicable                                                       1                                                                1




Idaho              Yes                                                                                1                                                                  1



Illinois                                                                                         363 of 704               Use Value                                                        Use Value
                                                                                2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                Question 77: Q77: For
                Personal Property                                                      Question                      Question
                (chattel [tangible PP]), is                          Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                the statutorily-set and/or                           Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                mandated (ordinance,          Question 77: No,       farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                regulations, etc.)            enter your ratio       and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                assessment ratio 100%         percentage (50         in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                of Market Value?              chars):                market value?     value         value           chr):            market value?   legislated value market value   chr):


Indiana         Yes                                                                              1                                                                  1

                No, enter your ratio
Iowa            percentage (50 chars):        Not Assessed                                       1                                                                  1




                                                                                                                                                                                      30% of use
                No, enter your ratio                                                                                 30% of use                                                       value (native
Kansas          percentage (50 chars):                        30%                                                    value                                                            grass rate)



Kentucky        Yes                                                                                              0

Louisiana                                                                                                            Use Value                                                        Use Value

                No, enter your ratio
Maine           percentage (50 chars):        Same "Just Value"                                  1                                                                  1

                No, enter your ratio          only corporate pp is                                                   100% of                                                          100% of use
Maryland        percentage (50 chars):        assessed - @ 100%                                                      use value                                                        value


Massachusetts   Yes


                No, enter your ratio                                                                                 50% market                                                       50% market
Michigan        percentage (50 chars):                        50%                                                    value                                                            value


Minnesota       Yes                                                                              1                                                                  1
                No, enter your ratio                                                        364 of 704
Mississippi     percentage (50 chars):                        15%                               1                                                                                               15%
                                                                                  2008 Survey on Ratio Studies                                                                      Revised 7/21/08

                 Question 77: Q77: For
                 Personal Property                                                       Question                  Question
                 (chattel [tangible PP]), is                           Question 78:      78: 100%                  78: Other %      Question 79:                                    Question 79:
                 the statutorily-set and/or                            Q78: How is       of                        of               Q79: How is     Question 79:                    Other % of
                 mandated (ordinance,          Question 77: No,        farmland/ranchl   productivit   Question    productivity/l   timberland      100% of                         productivity/l
                 regulations, etc.)            enter your ratio        and assessed      y value or    78: 100%    egislated        assessed in     productivity     Question 79:   egislated
                 assessment ratio 100%         percentage (50          in relation to    legislated    of market   value (50        relation to     value or         100% of        value (50
                 of Market Value?              chars):                 market value?     value         value       chr):            market value?   legislated value market value   chr):
                 No, enter your ratio
Missouri         percentage (50 chars):                       33.33%                                                        12%                                   1
                 No, enter your ratio
Montana          percentage (50 chars):                       3.00%                                1               Ag land                                        1                 Ag land
                 No, enter your ratio          Value is not based                                                  valued at                                                        valued at
Nebraska         percentage (50 chars):        on market                                                           75% of
                                                                                                                   35% of                                                           75% of
                                               35% of tax value                                                    taxable                                                          35% of
                 No, enter your ratio          TV=acquis cost +                                                    value (TV).                                                      taxable
Nevada           percentage (50 chars):        infla-dd deprec                                                     TV=producti                                                      value (TV)
                                                                                                                   Values set                                                       Values set
                                                                                                                   by Current                                                       by Current
                                                                                                                   Use                                                              Use
                 No, enter your ratio          No personal                                                         Advisory                                                         Advisory
New Hampshire    percentage (50 chars):        property tax                                                        Board                                                            Board



New Jersey       Yes                                                                               1                                                              1



                 No, enter your ratio
New Mexico       percentage (50 chars):        net book value                                      1                                                                            1


New York                                                                                           1                                                              1
                                                                                                                   Most                                                             Could be
                                                                                                                   agriculture                                                      use value or
North Carolina   Yes                                                                                               land is                                                          market value.




                                                                                                                                                                                    flat tax 50
                                                                                                                                                                                    cents/acre
                 No, enter your ratio          Personal property is                                                                                                                 for qualifying
North Dakota     percentage (50 chars):        exempt                                              1                                                                                woodlands


                 No, enter your ratio          Ohio no lnger taxes
Ohio             percentage (50 chars):        TPP                                                1                                                               1
                                                                                              365 of 704
                                                                             2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                 Question 77: Q77: For
                 Personal Property                                                  Question                      Question
                 (chattel [tangible PP]), is                      Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                 the statutorily-set and/or                       Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                 mandated (ordinance,          Question 77: No,   farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                 regulations, etc.)            enter your ratio   and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                 assessment ratio 100%         percentage (50     in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                 of Market Value?              chars):            market value?     value         value           chr):            market value?   legislated value market value   chr):
                                                                                                                  11-13.5%                                                         11-13.5%
                 No, enter your ratio                                                                             assessment                                                       assessment
Oklahoma         percentage (50 chars):        10-15% range                                                        percentage                                                      percentage




                                                                                                                                                                                   Not enough
                                                                                                                                                                                   space to
                                                                                                                                                                                   explain
Oregon           Yes                                                                          1                                                                                    Oregon laws




Pennsylvania     Yes                                                                                          1                                                                1




                                               ORIGINAL COST
                                               REDUCED BY
                 No, enter your ratio          STATUTORILY
Rhode Island     percentage (50 chars):        SPECIFIED DEP                                  1                                                                  1




South Carolina   Yes                                                                                              use value                                                        use value


                                                                                                                EFFECTIVE
                                               PERSONAL                                                         2010 -
                                               PROPERTY IS                                                      WILL BE
                 No, enter your ratio          EXEMPT FROM                                                      PRODUCTI
                                                                                         366 of 704
South Dakota     percentage (50 chars):        TAXATION IN SD                                                 1 VITY                                                           1
                                                                           2008 Survey on Ratio Studies                                                                       Revised 7/21/08

             Question 77: Q77: For
             Personal Property                                                    Question                   Question
             (chattel [tangible PP]), is                        Question 78:      78: 100%                   78: Other %      Question 79:                                    Question 79:
             the statutorily-set and/or                         Q78: How is       of                         of               Q79: How is     Question 79:                    Other % of
             mandated (ordinance,          Question 77: No,     farmland/ranchl   productivit   Question     productivity/l   timberland      100% of                         productivity/l
             regulations, etc.)            enter your ratio     and assessed      y value or    78: 100%     egislated        assessed in     productivity     Question 79:   egislated
             assessment ratio 100%         percentage (50       in relation to    legislated    of market    value (50        relation to     value or         100% of        value (50
             of Market Value?              chars):              market value?     value         value        chr):            market value?   legislated value market value   chr):
                                                                                                             25% of                                                           25% of
             No, enter your ratio                                                                            market or                                                        market or
Tennessee    percentage (50 chars):                       30%                                                use value                                                        use value



Texas        Yes                                                                            1                                                               1



Utah         Yes                                                                            1                                                               1
                                                                                                             100% FMV                                                         100% FMV
                                                                                                             unless                                                           unless
                                                                                                             enrolled in                                                      enrolled in
Vermont      Yes                                                                                             Current                                                          Current Use



                                                                                                              May be less                                                   May be less
                                                                                                              than FMV if                                                   than FMV if
                                                                                                              by local                                                      by local
Virginia     Yes                                                                                            1 ordinance.                                                  1 ordinace.




                                                                                                             Land in
                                                                                                             Open
                                                                                                             Space =
                                                                                                             product. If
                                                                                                             not, 100%
Washington   Yes                                                                                             market                                         1




                                                                                       367 of 704
                                                                                      2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                      Question 77: Q77: For
                      Personal Property                                                      Question                      Question
                      (chattel [tangible PP]), is                          Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                      the statutorily-set and/or                           Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                      mandated (ordinance,          Question 77: No,       farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                      regulations, etc.)            enter your ratio       and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                      assessment ratio 100%         percentage (50         in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                      of Market Value?              chars):                market value?     value         value           chr):            market value?   legislated value market value   chr):




                      No, enter your ratio
West Virginia         percentage (50 chars):                         60%




Wisconsin             Yes                                                                              1                                                                                1




Wyoming               Yes                                                                              1                                                                  1
US Totals                                                                                             22               4                                                 18             6



                                                                                                                           Agricultural
                                                                                                                           use value,                                                       Currently
                      No, enter your ratio                                                                                 regulated                                                        being
CA Alberta            percentage (50 chars):        Not applicable                                                         rates.                                                           proposed.




CA British Columbia                                                                                    1                                                                  1


                                                                                                  368 of 704
                                                                                    2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                       Question 77: Q77: For
                       Personal Property                                                   Question                      Question
                       (chattel [tangible PP]), is                       Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                       the statutorily-set and/or                        Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                       mandated (ordinance,          Question 77: No,    farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                       regulations, etc.)            enter your ratio    and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                       assessment ratio 100%         percentage (50      in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                       of Market Value?              chars):             market value?     value         value           chr):            market value?   legislated value market value   chr):




CA Manitoba            Yes                                                                                           1                                                                1

                       No, enter your ratio          Do not assess                                                                                                                        $100.00 per
CA New Brunswick       percentage (50 chars):        chattel.                                                                                                                             acre


                       No, enter your ratio
CA Newfoundland        percentage (50 chars):        n/a                                                             1                                                                1




CA NW terr                                                                                           1                                                                  1

                       No, enter your ratio          Do not assess
Nova Scotia            percentage (50 chars):        personal property                                               1                                                                1


                                                     Personal Property
                       No, enter your ratio          not assessed in
CA Ontario             percentage (50 chars):        Ontario                                         1                   Bonafide                                       1
                                                                                                                         (BF) &                                                           BF&BU= flat
                                                                                                                         FarmUse                                                          rate / class,
                                                                                                                         have flat                                                        Non BF/BU=
Prince Edward Island                                                                                                     rate/ land                                                        10% of clear




CA Quebec                                                                                                            1                                                                1


                                                                                                369 of 704
                                                                              2008 Survey on Ratio Studies                                                                          Revised 7/21/08

                  Question 77: Q77: For
                  Personal Property                                                  Question                      Question
                  (chattel [tangible PP]), is                      Question 78:      78: 100%                      78: Other %      Question 79:                                    Question 79:
                  the statutorily-set and/or                       Q78: How is       of                            of               Q79: How is     Question 79:                    Other % of
                  mandated (ordinance,          Question 77: No,   farmland/ranchl   productivit   Question        productivity/l   timberland      100% of                         productivity/l
                  regulations, etc.)            enter your ratio   and assessed      y value or    78: 100%        egislated        assessed in     productivity     Question 79:   egislated
                  assessment ratio 100%         percentage (50     in relation to    legislated    of market       value (50        relation to     value or         100% of        value (50
                  of Market Value?              chars):            market value?     value         value           chr):            market value?   legislated value market value   chr):

                                                                                                                   Prdctivity,
                                                                                                                   linked prov                                                      Timberland
                  No, enter your ratio                                                                             avg selling                                                      valued as
Saskatchewan      percentage (50 chars):        Not applicable                                                     price ag use                                                     pasture
Canadian Totals                                                                                3               4                                                  3             4




                                                                                          370 of 704
                                               Question 81:
                                               Q81: Do you             2008 Survey on Ratio Studies                                                             Revised 7/21/08
             Question 80:                      establish
             Q80: Regarding                    sample size
             sample size,                      quotas or goals    Question 82:       Question
             what is the                       (e.g., 3 percent   Q82: If you        83: Q83:   Question 84: Q84:
             smallest                          of parcels in      establish sample   Do you     If outliers are
             sample you will                   category or a      size quotas or     identify   trimmed, what       Question 84:        Question 84:    Question 84:
             use to evaluate Question 80:      number based       goals, describe    and trim   procedure do you    1.5 X               3.0 X           Beyond 2
             any category of Other, describe   on a statistical   how they are       outlier    use? (check all     interquartile       interquartile   standard
             property?       (50 chars):       sample size        established.       ratios?    that apply)         range               range           deviations



Alabama                                        Yes                                   No



             Less than 5
Alaska       observations                      No                                    Yes



             20 to 30
Arizona      observations                      No                                    Yes




             More than 30
Arkansas     observations                      No                                    Yes                                            1


California                                     Yes                                   No




                                                                                371 of 704
                                                         Question 81:
                                                         Q81: Do you             2008 Survey on Ratio Studies                                                         Revised 7/21/08
                       Question 80:                      establish
                       Q80: Regarding                    sample size
                       sample size,                      quotas or goals    Question 82:       Question
                       what is the                       (e.g., 3 percent   Q82: If you        83: Q83:   Question 84: Q84:
                       smallest                          of parcels in      establish sample   Do you     If outliers are
                       sample you will                   category or a      size quotas or     identify   trimmed, what       Question 84:    Question 84:    Question 84:
                       use to evaluate Question 80:      number based       goals, describe    and trim   procedure do you    1.5 X           3.0 X           Beyond 2
                       any category of Other, describe   on a statistical   how they are       outlier    use? (check all     interquartile   interquartile   standard
                       property?       (50 chars):       sample size        established.       ratios?    that apply)         range           range           deviations




                                       30 or more, may
                       Other, describe be supplemented
Colorado               (50 chars):     w/appraisal ratios No                                   Yes                                                                           1




                       Less than 5
Connecticut            observations                      No                                    No




                       Other, describe
Delaware               (50 chars):     Not applicable    No                                    No

                       20 to 30
District of Columbia   observations                      No                                    No



                                                                                          372 of 704
                                                     Question 81:
                                                     Q81: Do you             2008 Survey on Ratio Studies                                                                 Revised 7/21/08
                   Question 80:                      establish
                   Q80: Regarding                    sample size
                   sample size,                      quotas or goals    Question 82:       Question
                   what is the                       (e.g., 3 percent   Q82: If you        83: Q83:   Question 84: Q84:
                   smallest                          of parcels in      establish sample   Do you     If outliers are
                   sample you will                   category or a      size quotas or     identify   trimmed, what       Question 84:        Question 84:        Question 84:
                   use to evaluate Question 80:      number based       goals, describe    and trim   procedure do you    1.5 X               3.0 X               Beyond 2
                   any category of Other, describe   on a statistical   how they are       outlier    use? (check all     interquartile       interquartile       standard
                   property?       (50 chars):       sample size        established.       ratios?    that apply)         range               range               deviations



                                                                        Sample size
                   20 to 30                                             formula based on
Florida            observations                      Yes                COV.             Yes




                   10 to 19
Georgia            observations                      No                                    Yes




                   5 to 9
Hawaii County of   observations                      No                                    Yes


                   5 to 9
Hawaii-Honolulu    observations                      No                                    No




                   5 to 9
Idaho              observations                      No                                    Yes                                            1                   1                  1


                   20 to 30
Illinois           observations                      No                               373Yes
                                                                                          of 704
                                                  Question 81:
                                                  Q81: Do you             2008 Survey on Ratio Studies                                                                  Revised 7/21/08
                Question 80:                      establish
                Q80: Regarding                    sample size
                sample size,                      quotas or goals    Question 82:        Question
                what is the                       (e.g., 3 percent   Q82: If you         83: Q83:   Question 84: Q84:
                smallest                          of parcels in      establish sample    Do you     If outliers are
                sample you will                   category or a      size quotas or      identify   trimmed, what       Question 84:        Question 84:        Question 84:
                use to evaluate Question 80:      number based       goals, describe     and trim   procedure do you    1.5 X               3.0 X               Beyond 2
                any category of Other, describe   on a statistical   how they are        outlier    use? (check all     interquartile       interquartile       standard
                property?       (50 chars):       sample size        established.        ratios?    that apply)         range               range               deviations

                5 to 9
Indiana         observations                      No                                     No

                Other, describe                                      2% or 10
Iowa            (50 chars):     2% or 10          Yes                minimum             No




                                                                     Minimum: guided
                                                                     by nonparametric
                                                                     tolerance limits,
                                                                     Maximum: by
                                                                     expected
                Less than 5                                          confidence
Kansas          observations                      Yes                interval widths   Yes                                              1


                20 to 30
Kentucky        observations                      No                                     Yes

Louisiana                                         No                                     Yes                                                                1

                10 to 19
Maine           observations                      No                                     Yes

                Other, describe
Maryland        (50 chars):     no set limit     No                                      Yes
                                5 or more unless
                Other, describe consistency in                       2% of Property
Massachusetts   (50 chars):     A/S ratios       Yes                 Class               No


                10 to 19
Michigan        observations                      No                                     Yes
                5 to 9
Minnesota       observations                      No                                     Yes                                            1
                5 to 9                                                                374 of 704
Mississippi     observations                      No
                                                     Question 81:
                                                     Q81: Do you              2008 Survey on Ratio Studies                                                             Revised 7/21/08
                 Question 80:                        establish
                 Q80: Regarding                      sample size
                 sample size,                        quotas or goals    Question 82:        Question
                 what is the                         (e.g., 3 percent   Q82: If you         83: Q83:   Question 84: Q84:
                 smallest                            of parcels in      establish sample    Do you     If outliers are
                 sample you will                     category or a      size quotas or      identify   trimmed, what       Question 84:    Question 84:        Question 84:
                 use to evaluate   Question 80:      number based       goals, describe     and trim   procedure do you    1.5 X           3.0 X               Beyond 2
                 any category of   Other, describe   on a statistical   how they are        outlier    use? (check all     interquartile   interquartile       standard
                 property?         (50 chars):       sample size        established.        ratios?    that apply)         range           range               deviations
                 More than 30
Missouri         observations                        No                                     No
                 20 to 30
Montana          observations    No specific         No                                     Yes                                                                               1
                 Other, describe guidelines
Nebraska         (50 chars):     established         No                 Reconcile           No
                                                                        proportionally
                 5 to 9                                                 allocated plans
Nevada           observations                        Yes                At down -
                                                                        topleast 20 valid   No
                                                                        sales: If 20 valid
                                                                        sales are not
                                                                        available, we use
                 5 to 9                                                 sales from prior
New Hampshire    observations                        Yes                years              Yes                                                             1

                 Less than 5
New Jersey       observations                        No                                     No



                 More than 30
New Mexico       observations                        No                                     Yes

                 Less than 5
New York         observations                        No                                   Yes                                                                                 1
                                                                        Our goal is to
                 More than 30                                           have at least 150
North Carolina   observations                        Yes                arms length       No

                                                                        Established
                                                                        when program
                                                                        was established -
                                                                         30 observations
                                 30 or 10% of                           or 10% of total
                 Other, describe total properties                       properties in that
North Dakota     (50 chars):     in that class       Yes                class              No


                 20 to 30
Ohio             observations                        No                                    Yes
                                                                                        375 of 704
                                                   Question 81:
                                                   Q81: Do you             2008 Survey on Ratio Studies                                                             Revised 7/21/08
                 Question 80:                      establish
                 Q80: Regarding                    sample size
                 sample size,                      quotas or goals    Question 82:       Question
                 what is the                       (e.g., 3 percent   Q82: If you        83: Q83:   Question 84: Q84:
                 smallest                          of parcels in      establish sample   Do you     If outliers are
                 sample you will                   category or a      size quotas or     identify   trimmed, what       Question 84:        Question 84:    Question 84:
                 use to evaluate Question 80:      number based       goals, describe    and trim   procedure do you    1.5 X               3.0 X           Beyond 2
                 any category of Other, describe   on a statistical   how they are       outlier    use? (check all     interquartile       interquartile   standard
                 property?       (50 chars):       sample size        established.       ratios?    that apply)         range               range           deviations
                                                                      See Okla. Tax
                 10 to 19                                             Comm. Rules,
Oklahoma         observations                      Yes                Title 710,         Yes




                                 Will vary by
                 Other, describe study area and
Oregon           (50 chars):     circumstance      No                                    Yes                                            1




                 More than 30
Pennsylvania     observations                      Yes                Valid Land Sales Yes




                 Less than 5
Rhode Island     observations                      No                                    Yes



                 Less than 5
South Carolina   observations                      No                                    Yes




                 10 to 19
                                                                                    376 of 704
South Dakota     observations                      No                                  No
                                               Question 81:
                                               Q81: Do you             2008 Survey on Ratio Studies                                                               Revised 7/21/08
             Question 80:                      establish
             Q80: Regarding                    sample size
             sample size,                      quotas or goals    Question 82:         Question
             what is the                       (e.g., 3 percent   Q82: If you          83: Q83:   Question 84: Q84:
             smallest                          of parcels in      establish sample     Do you     If outliers are
             sample you will                   category or a      size quotas or       identify   trimmed, what       Question 84:    Question 84:        Question 84:
             use to evaluate Question 80:      number based       goals, describe      and trim   procedure do you    1.5 X           3.0 X               Beyond 2
             any category of Other, describe   on a statistical   how they are         outlier    use? (check all     interquartile   interquartile       standard
             property?       (50 chars):       sample size        established.         ratios?    that apply)         range           range               deviations


             Less than 5
Tennessee    observations                      No                                      Yes                                                                               1
                                                                  See The
                                                                  Property Value
             5 to 9                                               Study How to
Texas        observations                      Yes                Protest at this      Yes


             10 to 19
Utah         observations                      No                                      No


             Less than 5
Vermont      observations                      No                                      Yes                                                            1




             5 to 9
Virginia     observations                      No                                      Yes




             5 to 9
Washington   observations                      No                                      Yes




                                                                                    377 of 704
                                                         Question 81:
                                                         Q81: Do you             2008 Survey on Ratio Studies                                                                 Revised 7/21/08
                      Question 80:                       establish
                      Q80: Regarding                     sample size
                      sample size,                       quotas or goals    Question 82:       Question
                      what is the                        (e.g., 3 percent   Q82: If you        83: Q83:   Question 84: Q84:
                      smallest                           of parcels in      establish sample   Do you     If outliers are
                      sample you will                    category or a      size quotas or     identify   trimmed, what       Question 84:        Question 84:        Question 84:
                      use to evaluate Question 80:       number based       goals, describe    and trim   procedure do you    1.5 X               3.0 X               Beyond 2
                      any category of Other, describe    on a statistical   how they are       outlier    use? (check all     interquartile       interquartile       standard
                      property?       (50 chars):        sample size        established.       ratios?    that apply)         range               range               deviations




                      Other, describe
West Virginia         (50 chars):     3 observations     No                                    Yes




                      Less than 5
Wisconsin             observations                       No                                    Yes                                                                                   1



                                      Depends upon
                      Other, describe local assessor #
Wyoming               (50 chars):     of adequate sales No                                     Yes
US Totals                                                                                                                                     5                   4                  6



                                      15 sales for
                                      reliability. <15
                      Other, describe confidence
CA Alberta            (50 chars):     decreases          No                                    No




                      20 to 30
CA British Columbia   observations                       No                                    Yes


                                                                                          378 of 704
                                                       Question 81:
                                                       Q81: Do you             2008 Survey on Ratio Studies                                                                 Revised 7/21/08
                     Question 80:                      establish
                     Q80: Regarding                    sample size
                     sample size,                      quotas or goals    Question 82:       Question
                     what is the                       (e.g., 3 percent   Q82: If you        83: Q83:   Question 84: Q84:
                     smallest                          of parcels in      establish sample   Do you     If outliers are
                     sample you will                   category or a      size quotas or     identify   trimmed, what       Question 84:        Question 84:        Question 84:
                     use to evaluate Question 80:      number based       goals, describe    and trim   procedure do you    1.5 X               3.0 X               Beyond 2
                     any category of Other, describe   on a statistical   how they are       outlier    use? (check all     interquartile       interquartile       standard
                     property?       (50 chars):       sample size        established.       ratios?    that apply)         range               range               deviations




                     5 to 9
CA Manitoba          observations                      No                                    Yes                                            1

                     Less than 5
CA New Brunswick     observations                      No                                    Yes


                     10 to 19
CA Newfoundland      observations                      No                                    Yes                                            1                   1




                     10 to 19
CA NW terr           observations                      No                                    Yes

                     5 to 9
Nova Scotia          observations                      No                                    No



                     5 to 9
CA Ontario           observations                      No                                    Yes                                                                                   1

                                                                          Base sample aim
                     Other, describe Flexible due to                      is for 10% of
Prince Edward Island (50 chars):     total sample size Yes                total sales     Yes                                                                                      1




                     20 to 30
CA Quebec            observations                      No                                    No


                                                                                        379 of 704
                                                    Question 81:
                                                    Q81: Do you             2008 Survey on Ratio Studies                                                                 Revised 7/21/08
                  Question 80:                      establish
                  Q80: Regarding                    sample size
                  sample size,                      quotas or goals    Question 82:       Question
                  what is the                       (e.g., 3 percent   Q82: If you        83: Q83:   Question 84: Q84:
                  smallest                          of parcels in      establish sample   Do you     If outliers are
                  sample you will                   category or a      size quotas or     identify   trimmed, what       Question 84:        Question 84:        Question 84:
                  use to evaluate Question 80:      number based       goals, describe    and trim   procedure do you    1.5 X               3.0 X               Beyond 2
                  any category of Other, describe   on a statistical   how they are       outlier    use? (check all     interquartile       interquartile       standard
                  property?       (50 chars):       sample size        established.       ratios?    that apply)         range               range               deviations




Saskatchewan                                        No                                    No
Canadian Totals                                                                                                                          2                   1                  2




                                                                                     380 of 704
                                                                          2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                         Question 87:
                                                                                                                                                         Q87: If you
                                                                                                                                                         attempt to
             Question 84:      Question 84:                                                Question 85: Q85: Is                                          determine
             Fixed             Fixed                                                       there a limit on the                                          sample
             symmetric         asymmetric                                                  maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
             points (e.g.,     points (e.g.,                                               sales that can be       Yes-indicate   you attempt to         ss, what is your
             remove ratios     remove ratios       Question 84:  Question 84: Other,       trimmed out of a        percentage     determine sample       procedure?
             <.50 or > 1.50)   < or > 2.00)        Good judgment describe (50 chars):      sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:


                                                                                                                                                         County Parcel
Alabama                                                                                                                           Yes                    Makeup




Alaska                                                            IAAO Standards are used No                                      No




Arizona                                        1                                           No                                     No




Arkansas                                                                                   No                                     No


California                                                                                                                        No




                                                                                   381 of 704
                                                                                        2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                                       Question 87:
                                                                                                                                                                       Q87: If you
                                                                                                                                                                       attempt to
                       Question 84:          Question 84:                                                Question 85: Q85: Is                                          determine
                       Fixed                 Fixed                                                       there a limit on the                                          sample
                       symmetric             asymmetric                                                  maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                       points (e.g.,         points (e.g.,                                               sales that can be       Yes-indicate   you attempt to         ss, what is your
                       remove ratios         remove ratios       Question 84:  Question 84: Other,       trimmed out of a        percentage     determine sample       procedure?
                       <.50 or > 1.50)       < or > 2.00)        Good judgment describe (50 chars):      sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:




Colorado                                 1                   1                1                          No                                     No




Connecticut                                                                                                                                     No




Delaware                                                                                                                                        No


District of Columbia                                                                                                                            No



                                                                                                 382 of 704
                                                                                   2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                                  Question 87:
                                                                                                                                                                  Q87: If you
                                                                                                                                                                  attempt to
                   Question 84:      Question 84:                                                   Question 85: Q85: Is                                          determine
                   Fixed             Fixed                                                          there a limit on the                                          sample
                   symmetric         asymmetric                                                     maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                   points (e.g.,     points (e.g.,                                                  sales that can be       Yes-indicate   you attempt to         ss, what is your
                   remove ratios     remove ratios       Question 84:  Question 84: Other,          trimmed out of a        percentage     determine sample       procedure?
                   <.50 or > 1.50)   < or > 2.00)        Good judgment describe (50 chars):         sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:
                                                                                                                                                                  Graphic
                                                                                                                                                                  analyses for
                                                                                                                                                                  sample/populatio
                                                                                                                                                                  n, and percent
                                                                          Fixed symmetric - remove                                                                change in value
Florida                                                                   ratios <.30 and >1.70    No                                      Yes                    methods.




                                                                                                                                                                  random selection
Georgia                                                               1 <.10 or >.70                No                                     Yes                    of samples




Hawaii County of                                     1                                              No                                     No

                                                                                                                                                                  Stratify by
                                                                                                                                                                  property class
Hawaii-Honolulu                                                                                                                            Yes                    and value range.
                                                                                                                                                                  Narrative reports
                                                                                                                                                                  from state
                                                                                                                                                                  appraisers
                                                                                                                                                                  regarding
                                                                                                                                                                  distribution of
Idaho                                                                 1                             No                                     Yes                    sample



Illinois                                                                  Review                     No
                                                                                            383 of 704                                     No
                                                                                    2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                                                                                                                                                      Question 87:
                                                                                                                                                                      Q87: If you
                                                                                                                                                                      attempt to
                Question 84:          Question 84:                                                    Question 85: Q85: Is                                            determine
                Fixed                 Fixed                                                           there a limit on the                                            sample
                symmetric             asymmetric                                                      maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
                points (e.g.,         points (e.g.,                                                   sales that can be         Yes-indicate   you attempt to         ss, what is your
                remove ratios         remove ratios       Question 84:  Question 84: Other,           trimmed out of a          percentage     determine sample       procedure?
                <.50 or > 1.50)       < or > 2.00)        Good judgment describe (50 chars):          sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:


Indiana                                                                                                                                        No


Iowa                                                                                                                                           No

                                                                                                                                                                      In large counties
                                                                                                                                                                      - residential
                                                                                                                                                                      subclass:
                                                                                                                                                                      examination of
                                                                                                                                                                      salient property
                                                                                                                                                                      characteristics.
                                                                                                                                                                      A sample will be
                                                                                                                                                                      drawn to closely
                                                                                                                                                                      match the
                                                                                                      Yes-indicate percentage                                         population
Kansas                                                                                                (50 chars):                        20% Yes                      parameters



Kentucky                                              1                                               No                                       Yes                    We try to get
                                                                                                                                                                      samples from all
Louisiana                                                                                             No                                       Yes                    wards
                                                                                                                                                                      mannual with
                                                                           15% top and bottom                                                                         review of local
Maine                                                                      (typically 1 std dev)      No                                       Yes                    assessor


Maryland                                                                   fixed remove <.4 and >1.6 No                                        No


Massachusetts                                                                                                                                  No



Michigan                                                               1                              No                                       Yes                    observation
                                                                                                                                                                      We compare the
                                                                                                      Yes-indicate percentage                                         sample
Minnesota                         1                                    1                              (50 chars):                         5% Yes                      distribution with

                                                                                              384 of 704
Mississippi                                                                                                                                    No
                                                                                2008 Survey on Ratio Studies                                                         Revised 7/21/08
                                                                                                                                                                 Question 87:
                                                                                                                                                                 Q87: If you
                                                                                                                                                                 attempt to
                 Question 84:      Question 84:                                                    Question 85: Q85: Is                                          determine
                 Fixed             Fixed                                                           there a limit on the                                          sample
                 symmetric         asymmetric                                                      maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                 points (e.g.,     points (e.g.,                                                   sales that can be       Yes-indicate   you attempt to         ss, what is your
                 remove ratios     remove ratios       Question 84:  Question 84: Other,           trimmed out of a        percentage     determine sample       procedure?
                 <.50 or > 1.50)   < or > 2.00)        Good judgment describe (50 chars):          sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:

Missouri                                                                                                                                  No

Montana                                                                                            no                                     no                     Dependant upon
                                                                                                                                                                 the
Nebraska                                                                                                                                  Yes                    characteristics of
                                                                                                                                                                 Samples
                                                                                                                                                                 proportionally
                                                                                                                                                                 allocated by
Nevada                                                                                                                                    Yes                    salient factors




New Hampshire                                                                                      No                                     No



New Jersey                                                                                                                                No




New Mexico                                         1                1                              No                                     No


New York                                                                                           No                                     No


North Carolina                                                                                                                            No




North Dakota                                                                                                                              No


                                                                        ratios below .50 abd
Ohio                                                                    above 1.50 are trimmed      No                                    No
                                                                                           385 of 704
                                                                                2008 Survey on Ratio Studies                                                            Revised 7/21/08
                                                                                                                                                                    Question 87:
                                                                                                                                                                    Q87: If you
                                                                                                                                                                    attempt to
                 Question 84:          Question 84:                                                 Question 85: Q85: Is                                            determine
                 Fixed                 Fixed                                                        there a limit on the                                            sample
                 symmetric             asymmetric                                                   maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
                 points (e.g.,         points (e.g.,                                                sales that can be         Yes-indicate   you attempt to         ss, what is your
                 remove ratios         remove ratios   Question 84:  Question 84: Other,            trimmed out of a          percentage     determine sample       procedure?
                 <.50 or > 1.50)       < or > 2.00)    Good judgment describe (50 chars):           sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:


Oklahoma                                                                                                                                     No


                                                                                                                                                                    Property
                                                                                                                                                                    characteristic
                                                                                                                                                                    "similarity" ratios,
                                                                                                                                                                    e.g., size or
                                                                                                                                                                    value
Oregon                                                              1                               No                                       Yes                    comparisons.
                                                                                                                                                                    1% to 100% of
                                                                                                                                                                    valid Sales are
                                                                                                                                                                    quiried and
                                                                                                                                                                    averaged and
                                                                                                                                                                    the total is
                                                                                                                                                                    formula divided
                                                                                                    Yes-indicate percentage                                         & multiplied,
Pennsylvania                       1                                                                (50 chars):                        15% Yes                      applying digital




Rhode Island                                                        1                               No                                       No



                                                                        1st and 3rd quatriles are
South Carolina                                                          eliminated                  No                                       No




                                                                                          386 of 704
South Dakota                                                                                                                                 No
                                                                              2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                                                                                                                                               Question 87:
                                                                                                                                                               Q87: If you
                                                                                                                                                               attempt to
             Question 84:          Question 84:                                                Question 85: Q85: Is                                            determine
             Fixed                 Fixed                                                       there a limit on the                                            sample
             symmetric             asymmetric                                                  maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
             points (e.g.,         points (e.g.,                                               sales that can be         Yes-indicate   you attempt to         ss, what is your
             remove ratios         remove ratios       Question 84:  Question 84: Other,       trimmed out of a          percentage     determine sample       procedure?
             <.50 or > 1.50)       < or > 2.00)        Good judgment describe (50 chars):      sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:
                                                                                                                                                               # of sales to # of
                                                                                                                                                               like properties in
                                                                                                                                                               population by
Tennessee                                          1                                           No                                       Yes                    percentage
                                                                                                                                                               Stratification of
                                                                                                                                                               population by
                                                                                                                                                               property
Texas                                                                                                                                   Yes                    category and



Utah                                                                                                                                    No



Vermont                                                                                        No                                       No
                                                                                                                                                               Percent of total
                                                                                                                                                               types of
                                                                                                                                                               property.
                                                                                                                                                               Recreational
                                                                                                                                                               percentage to
                                                                                                                                                               non-recreational
Virginia                                                            1                          No                                       Yes                    property.




                                                                                                                                                               Stratify by land
                                                                                                                                                               use, sub-stratify
                                                                                                                                                               by Value. Work
                                                                                                                                                               with assessors
                                                                                               Yes-indicate percentage                                         to identify hot
Washington                     1                                                               (50 chars):                         5% Yes                      spots.




                                                                                       387 of 704
                                                                                        2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                                                                                                                                                          Question 87:
                                                                                                                                                                          Q87: If you
                                                                                                                                                                          attempt to
                      Question 84:          Question 84:                                                  Question 85: Q85: Is                                            determine
                      Fixed                 Fixed                                                         there a limit on the                                            sample
                      symmetric             asymmetric                                                    maximum percentage of     Question 85:   Question 86: Q86: Do   representativene
                      points (e.g.,         points (e.g.,                                                 sales that can be         Yes-indicate   you attempt to         ss, what is your
                      remove ratios         remove ratios       Question 84:  Question 84: Other,         trimmed out of a          percentage     determine sample       procedure?
                      <.50 or > 1.50)       < or > 2.00)        Good judgment describe (50 chars):        sample? (e.g., 20%)       (50 chars):    representativeness?    Describe:




West Virginia                                                                                                                                      No

                                                                                                                                                                          % of base; % of
                                                                                                                                                                          on/off water; %
                                                                                                                                                                          hi dollar;
                                                                                                                                                                          by type of
                                                                                                                                                                          commercial; land
                                                                                                                                                                          for development;
                                                                                                                                                                          vacant vs.
                                                                                                                                                                          improved; and
Wisconsin                                                                    1                            No                                       Yes                    others
                                                                                                                                                                          Based upon the#
                                                                                                                                                                          of adequate
                                                                                                                                                                          sales with a
                                                                                                                                                                          category for
                                                                                 5% or 2.5% at each end   Yes-indicate percentage                                         review in ratio
Wyoming                                                                          of sample                (50 chars):                         5% Yes                      process
US Totals                               4                   6               10




CA Alberta                                                                                                                                         No
                                                                                                                                                                          Test sales
                                                                                                                                                                          sample
                                                                                                                                                                          age/quality/type
                                                                                                                                                                          against the
                                                                                                                                                                          population of
                                                                                                                                                                          assessed
CA British Columbia                                                          1                            No                                       Yes                    properties.


                                                                                                 388 of 704
                                                                                        2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                                       Question 87:
                                                                                                                                                                       Q87: If you
                                                                                                                                                                       attempt to
                       Question 84:          Question 84:                                                Question 85: Q85: Is                                          determine
                       Fixed                 Fixed                                                       there a limit on the                                          sample
                       symmetric             asymmetric                                                  maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                       points (e.g.,         points (e.g.,                                               sales that can be       Yes-indicate   you attempt to         ss, what is your
                       remove ratios         remove ratios       Question 84:  Question 84: Other,       trimmed out of a        percentage     determine sample       procedure?
                       <.50 or > 1.50)       < or > 2.00)        Good judgment describe (50 chars):      sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:



                                                                                                                                                                       set bench marks
                                                                                                                                                                       from the most
                                                                                                                                                                       representative/ty
CA Manitoba                                                                   1                          No                                     Yes                    pical


CA New Brunswick                         1                                                               No                                     No



CA Newfoundland                                                               1                          No                                     No




CA NW terr                                                                    1                          No                                     Yes


Nova Scotia                                                                                                                                     No




CA Ontario                                                   1                                           No                                     No                     Geographic
                                                                                                                                                                       areas i.e.
                                                                                                                                                                       workunits, sale
                                                                                                                                                                       zones : Category
Prince Edward Island                                                          1                          No                                     Yes                    sub units such




CA Quebec                                                                                                                                       No


                                                                                                 389 of 704
                                                                                   2008 Survey on Ratio Studies                                                       Revised 7/21/08
                                                                                                                                                                  Question 87:
                                                                                                                                                                  Q87: If you
                                                                                                                                                                  attempt to
                  Question 84:          Question 84:                                                Question 85: Q85: Is                                          determine
                  Fixed                 Fixed                                                       there a limit on the                                          sample
                  symmetric             asymmetric                                                  maximum percentage of   Question 85:   Question 86: Q86: Do   representativene
                  points (e.g.,         points (e.g.,                                               sales that can be       Yes-indicate   you attempt to         ss, what is your
                  remove ratios         remove ratios       Question 84:  Question 84: Other,       trimmed out of a        percentage     determine sample       procedure?
                  <.50 or > 1.50)       < or > 2.00)        Good judgment describe (50 chars):      sample? (e.g., 20%)     (50 chars):    representativeness?    Describe:




Saskatchewan                                                                                                                               No
Canadian Totals                     1                   1                5




                                                                                            390 of 704
                                                                            2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                                          Question 90:
                                                          Q90: If you
                                                          test for sales
                                                          chasing, what                                                     Question 90:
                                                          techniques do                                                     Comparison of
             Question 88: Q88: Do you    Question 89:     you use?           Question 90:      Question 90:                 observed vs.      Question 90:
             have statutory              Q89: Do you      (check all that    Comparison of     Comparison of Question 90:   expected          Mass
             requirements to check for   test for sales   apply in order     average value     average unit  Split sample   distribution of   appraisal      Question 90:
             sales chasing?              chasing?         of use)            changes           values        technique      ratios            techniques     Other



Alabama      No                          Yes                                               2




Alaska       No                          No




Arizona      No                          No




Arkansas     Nonstatutory requirement    Yes                                               2                                                                                2


California                               No




                                                                                     391 of 704
                                                                                      2008 Survey on Ratio Studies                                                                  Revised 7/21/08
                                                                    Question 90:
                                                                    Q90: If you
                                                                    test for sales
                                                                    chasing, what                                                         Question 90:
                                                                    techniques do                                                         Comparison of
                       Question 88: Q88: Do you    Question 89:     you use?           Question 90:      Question 90:                     observed vs.      Question 90:
                       have statutory              Q89: Do you      (check all that    Comparison of     Comparison of Question 90:       expected          Mass
                       requirements to check for   test for sales   apply in order     average value     average unit  Split sample       distribution of   appraisal          Question 90:
                       sales chasing?              chasing?         of use)            changes           values        technique          ratios            techniques         Other




Colorado               Nonstatutory requirement    Yes                                               2               1                3                 4                  5                  1




Connecticut            No                          No




Delaware               No                          No


District of Columbia   No                          No



                                                                                               392 of 704
                                                                                  2008 Survey on Ratio Studies                                                                  Revised 7/21/08
                                                                Question 90:
                                                                Q90: If you
                                                                test for sales
                                                                chasing, what                                                         Question 90:
                                                                techniques do                                                         Comparison of
                   Question 88: Q88: Do you    Question 89:     you use?           Question 90:      Question 90:                     observed vs.      Question 90:
                   have statutory              Q89: Do you      (check all that    Comparison of     Comparison of Question 90:       expected          Mass
                   requirements to check for   test for sales   apply in order     average value     average unit  Split sample       distribution of   appraisal          Question 90:
                   sales chasing?              chasing?         of use)            changes           values        technique          ratios            techniques         Other




Florida            No                          Yes                                               1                                                  2




Georgia            No                          Yes                                               3               4                                                     2




Hawaii County of   No                          Yes                                                               2                                                     1



Hawaii-Honolulu    No                          Yes                                               3               2                                  5                  4




Idaho              Nonstatutory requirement    Yes                                               2                                3                 4                                     2



Illinois           No                          No                                          393 of 704
                                                                               2008 Survey on Ratio Studies                                                                  Revised 7/21/08
                                                             Question 90:
                                                             Q90: If you
                                                             test for sales
                                                             chasing, what                                                         Question 90:
                                                             techniques do                                                         Comparison of
                Question 88: Q88: Do you    Question 89:     you use?           Question 90:      Question 90:                     observed vs.      Question 90:
                have statutory              Q89: Do you      (check all that    Comparison of     Comparison of Question 90:       expected          Mass
                requirements to check for   test for sales   apply in order     average value     average unit  Split sample       distribution of   appraisal          Question 90:
                sales chasing?              chasing?         of use)            changes           values        technique          ratios            techniques         Other


Indiana         Nonstatutory requirement    No


Iowa            No                          No




Kansas          No                          No



Kentucky        Nonstatutory requirement    No

Louisiana       No                          Yes                                               2               1                1                 1


Maine           No                          Yes                                               1               3                                  2                  4


Maryland        No                          No


Massachusetts   No                          No



Michigan        Nonstatutory requirement    Yes                                               2               1                3                 4                  1                  1


Minnesota       Yes                         Yes                                               2               3                1                 1                  1

                                                                                        394 of 704
Mississippi     No                          No                                                                                                                                         1
                                                                                2008 Survey on Ratio Studies                                                                  Revised 7/21/08
                                                              Question 90:
                                                              Q90: If you
                                                              test for sales
                                                              chasing, what                                                         Question 90:
                                                              techniques do                                                         Comparison of
                 Question 88: Q88: Do you    Question 89:     you use?           Question 90:      Question 90:                     observed vs.      Question 90:
                 have statutory              Q89: Do you      (check all that    Comparison of     Comparison of Question 90:       expected          Mass
                 requirements to check for   test for sales   apply in order     average value     average unit  Split sample       distribution of   appraisal          Question 90:
                 sales chasing?              chasing?         of use)            changes           values        technique          ratios            techniques         Other

Missouri         No                          Yes                                               2               1                3                 1                  1

Montana          no                          yes                                               3               1                1                 4                  2

Nebraska         No                          Yes                                               2               1                1                 1                  3



Nevada           No                          No




New Hampshire    No                          No



New Jersey       No                          No




New Mexico       No                          Yes                                               1               1                1                 2                  1                  1


New York         No                          Yes                                               2                                                  1


North Carolina   Yes                         Yes




North Dakota     No                          No



Ohio             No                          Yes                                               3               1                1                 2                  1                  1
                                                                                         395 of 704
                                                                                2008 Survey on Ratio Studies                                                          Revised 7/21/08
                                                              Question 90:
                                                              Q90: If you
                                                              test for sales
                                                              chasing, what                                                     Question 90:
                                                              techniques do                                                     Comparison of
                 Question 88: Q88: Do you    Question 89:     you use?           Question 90:      Question 90:                 observed vs.      Question 90:
                 have statutory              Q89: Do you      (check all that    Comparison of     Comparison of Question 90:   expected          Mass
                 requirements to check for   test for sales   apply in order     average value     average unit  Split sample   distribution of   appraisal      Question 90:
                 sales chasing?              chasing?         of use)            changes           values        technique      ratios            techniques     Other


Oklahoma         No                          No




Oregon           Nonstatutory requirement    No




Pennsylvania     Nonstatutory requirement    Yes                                               2               3                              4




Rhode Island     No                          No




South Carolina   No                          No




                                                                                         396 of 704
South Dakota     Nonstatutory requirement    Yes                                                                                                                                1
                                                                            2008 Survey on Ratio Studies                                                                  Revised 7/21/08
                                                          Question 90:
                                                          Q90: If you
                                                          test for sales
                                                          chasing, what                                                         Question 90:
                                                          techniques do                                                         Comparison of
             Question 88: Q88: Do you    Question 89:     you use?           Question 90:      Question 90:                     observed vs.      Question 90:
             have statutory              Q89: Do you      (check all that    Comparison of     Comparison of Question 90:       expected          Mass
             requirements to check for   test for sales   apply in order     average value     average unit  Split sample       distribution of   appraisal          Question 90:
             sales chasing?              chasing?         of use)            changes           values        technique          ratios            techniques         Other



Tennessee    Nonstatutory requirement    Yes                                               3                                2                 4



Texas        Yes                         Yes                                               3               1                1                 2                  1                  1



Utah         No                          Yes                                               2               1                1                 1                  1                  1



Vermont      No                          No




Virginia     No                          No




Washington   No                          No




                                                                                     397 of 704
                                                                                     2008 Survey on Ratio Studies                                                                  Revised 7/21/08
                                                                   Question 90:
                                                                   Q90: If you
                                                                   test for sales
                                                                   chasing, what                                                         Question 90:
                                                                   techniques do                                                         Comparison of
                      Question