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1/9/1980
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1/9/1980
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7/23/2015 11:48:51 AM
Creation date
6/11/2015 11:18:46 AM
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Meetings
Meeting Type
Regular Meeting
Document Type
Minutes
Meeting Date
01/09/1980
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Honorable Billy Law <br />Page Two <br />- - <br />SOURCE: <br />An in-depth study of this class of property resulted in a <br />weighted mean of 84.3,, indicating a level of assessment <br />less than just value. <br />CORRECTIVE ACTION <br />RECOMENDED: <br />Establish or update current land sales files and analyze <br />appropriate market data to secure a basis for just valua- <br />tion for vacant land, as well as land values for improved <br />parcels in your county. Determine local cost index by <br />using 1979 construction cost in your-county. Apply this <br />index to current base rate to determine the proper ad- <br />justed base rate to be used in the cost approach. De- <br />preciation should be properly applied by analyzing cur- <br />rent condition of existing improved properties. Analyze <br />current market data and apply this data properly to <br />eliminate inequities that might occur between various <br />categories of existing improved properties. Apply ap- <br />propriate appraisal techniques to correlate cost and <br />market approaches, and income approach where applicable, <br />to arrive at just value for all parcels in your county. <br />PROPERTY CLASS: <br />Vacant Land Parcels <br />NATURE OF DEFECT: <br />Assessments do not reflect full and just _value as re- <br />quired by Article VII, Section 4, Florida Constitution, <br />and Sections 193.011, 195.0012, F.S. Assessments do not <br />reflect the degree of uniformity required under Section <br />195.00122 F.S. <br />SOURCE: <br />An in-depth study of this class of property resulted in a <br />weighted mean of 74.5°x, indicating a level of assessment <br />less than just value. The study also indicated a general <br />equity problem as reflected by the coefficient of vari- <br />ation of 35.7. <br />CORRECTIVE ACTION <br />RECOI,kIENDED: Establish or update current land sales files and analyze <br />appropriate market data to secure a basis for just valua- <br />tion for vacant land, as well as land values for improved <br />parcels in your county. <br />PROPERTY CLASS: Improved Residential Parcels <br />NATURE OF DEFECT: Assessments do not reflect full and just value as re- <br />quired by Article VII, Section 4, Florida Constitution, <br />and Sections 193.011, 195.0012, F.S. Assessments do not <br />reflect the degree of uniformity required under Section <br />195.0012, F.S. <br />L_ <br />aoo 2 �w,-447 <br />
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