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| Appraised value - An estimate of the value of a property before application of any fractional assessment ratio , partial exemption, or other such adjustment. |
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| Appreciation - Increase in value of a property, in terms of money, from all causes. For example, a farm may appreciate if a shopping center is built nearby, and property of any sort may appreciate as a result of inflation. |
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| Arm's-Length sale - A sale between two unrelated parties, both seeking to maximize their positions form the transaction. |
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| Assessed Value - The monetary amount at which a property is put on the assessment roll . Assessed value differ from the assessor's differ from the assessor's estimate of market value ( appraised value ) for several reasons: partial exemptions , and decisions by assessing officials to override market value estimates. |
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| Assessment-appraisal ratio - The ratio of the assessed value of a property to an independent appraisal. |
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| Assessment equity - The Degree to which assessments bear a consistent relationship to market value . |
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| Assessment progressive (regressive) - An appraisal bias such that high-value properties are appraised higher (lower) than low-value properties. See also price –related differential. |
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| Assessment ratio - (1) The ratio of the assessed value to an indicator of market value. (2) By extension, an estimate fractional relationship between the assessed values and market values of a group of properties. See also level of assessment . |
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| Assessment ratio study - Ratio study, sales ratio study, and appraisal ratio study are preferred. |
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| Assessment review - The reexamination of assessments by a governmental agency that has the authority to alter individual assessments on its own motion. See also appeal . |
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