- GRM: you can use 10-12 GRM
- Cannot use portfolio sales
- Do not say “percentage change”
- Do not average comps
- Regression analysis
- Never use full sale price
- $100/unit is average for personal property
- Market Trend
- Make true “relationship” between subject and comp
- Make statements that correlate sales to the subject
- 5% inferior, 10% superior to sale…condition, location
Order of Proceedings in Hearing
A. Opening statements, if desired by the Referee. The taxpayer shall proceed first;
B. Presentation of evidence by the taxpayer;
C. Presentation of evidence by the Assessor;
D. Presentation of rebuttal evidence by the taxpayer;
E. Presentation of rebuttal evidence by the Assessor;
F. Closing arguments, if desired by the Referee.