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Property Appraisal and Assessment Administration
An essential volume for anyone needing information on the property tax: appraisers, taxpayers, students, reformers, government officials. Adopted as the official assessment manual by many states. A readable, authoritative text. Covers valuation methods used by private appraisers & by assessors. Addresses tax policy & management issues related to efficient assessment administration. Treats both practice & underlying theory. Contents include The Ad Valorem Tax System; A Framework for Valuation; The Economics of Real Property Appraisal; Appraisal Theory: Mass Appraisal & Single-Property Appraisal; Data Collection & Management; The Sales Comparison Approach; Land Valuation; The Cost Approach; An...
Standard on Oversight Agency Responsibilities
International Association of Assessing Officers (IAAO) maintains technical standards that reflect the official position of IAAO on various topics related to property tax administration, property tax policy, and valuation of property including mass appraisal and related disciplines. These standards are adopted by the IAAO Executive Board.IAAO assessment standards represent a consensus in the assessing profession. The objective of the IAAO standards is to provide a systematic means by which assessing officers can improve and standardize the operation of their offices. The IAAO standards are advisory in nature and the use of, or compliance with, these standards is purely voluntary. If any porti...
