Section 50IAC27-2-10. "Ratio study" defined

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"Ratio study" is used as a generic term for sales-based studies designed to evaluate assessment performance. It is a study of the relationship between appraised or assessed values and market value-in-use as reflected by sales or other information. (Department of Local Government Finance; 50 IAC 27-2-10; filed Apr 8, 2010, 1:45 p.m.: 20100505-IR-050090502FRA)

                    
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