Section 50IAC27-2-14. "Value calibration analysis" defined

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"Value calibration analysis" means the process by which local assessing officials correlate proposed values with verified sales of similar properties within stratified groups as an integral part of performing annual adjustment functions to ensure that adjusted assessments will satisfy performance standards as measured by ratio studies. (Department of Local Government Finance; 50 IAC 27-2-14; filed Apr 8, 2010, 1:45 p.m.: 20100505-IR-050090502FRA)

                    
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