Assignment 11 Chapter 12 : Property Assessment Appeals Flashcards
The first step in determining if a property may be inequitably assessed is to:
- Determine the level of assessment for the relevant property group.
- determine if the contributory value of any components vary from similar properties.
- search for comparable properties assessed for less than the subject.
- compare property taxes payable for the subject and other nearby properties.
Answer (1) Determine the level of assessment for the relevant property group.
The first step in determining if a property may be inequitably assessed is to determine the level of assessment for the relevant property group.
Which of the following is NOT an intended result of a good cross-examination?
- Shed light on improper logic or reasoning used by the witness
- Establish the credibitlity of the witness
- Questions where and how the witness’s information was obtained.
- Determine if there was reliance on quesionable sources of information.
Answer (2) Establish the credibility of the witness
Under cross-examination it is important to try to bring the credibility of the witness into question.
Roberta Klipbored is the chief assessor in a large jurisdiction. She is facing an important appeal on a large sawmill. Dave Noithall is a well-known expert in valuation and has offered to review the original appraisal for her. Before Roberta agrees she should ensure that Dave is an expert in:
- economic forecasting
- the valuation of sawmills
- litigation
- none of the above
Answer (2) the valuation of sawmills.
While options (1) and (3) are very nice to have, because a sawmill is a specialized property Roberta should ensure that Dave is an expert in their valuation.
Computerized scheduling of appeals can be effective, especially in a large jurisdiction.
What is NOT a benefit of computerized scheduling of appeals?
- it can automatically gather information to support the appeal.
- it can automatically send the proper messages on the appropriate dates
- it can automatically send reminders for specific tasks.
- All of the above are benefits of computerized scheduling of appeals.
Answer (1) It can automatically gather information to support the appeal.
Computerized scheduling organizes the appeals and can send out meeting notifications and reminders of tasks that are due; it does not gather information to support appeals.
Which of the following is NOT a consideration that should be entertained when deciding to settle or contest an appeal?
- Has an error been made?
- Is there a risk of negative implications for other assessments compared to potential gains in accuracy or fairness for the subject property?
- Is the proposed value within a reasonable equitable range?
- Is the credibility of the office defended?
Answer (4) Is the credibility of the office defended?
Options (1), (2), and (3) are all considerations that should be made when deciding to settle an appeal.
The credibility of the office should not be involved…this is more of an emotional reaction which can often lead to more serious consequences if an appeal should have been settled early.
The advisable use of statistics in an assessment appeals include:
- demonstrating equity
- as secondary support for an adjustment
- where the original valuation included the use of regression analysis.
- Both 1 and 2
Answer (4) Both 1 and 2
The advisable use of statistics in an assessment appeals include demonstrating equity and as secondary support for an adjustment
Appropriate expert witness answers to questions at hearing include:
- saying, “I do not know the answers to questions.”
- providing oppinions and facts not stated in their expert report.
- saying,”I do not understand the question-could it be rrestated or rephrased?”
- Both 1 and 3
Answer : (4) Both 1 and 3
Appropriate expert witness answers to questions at hearing include: “I do not know the answer to the question” and “I do not understand the question – could it be restated or rephrased?”.
Providing opinions and facts not stated in their expert report should be avoided.
In a well-functioning assessment system, the property tax agent or consultant is:
- an unnecessary challenge to the operation
- an integral part of the assessment operation
- a distraction from important assessment work
- not aligned with the assessor’s interest in fair and equitable assessments.
Answer (2) an integral part of the assessment operation
In a well-functioning assessment system, the property tax agent or consultant is an integral part of the assessment operation
An initial review of client’s assessments by a tax agent does NOT include:
- comparing assessment records with actual property data
- reviewing the valuation to determine if it is reasonable
- determining if an appeal might provide leverage against another (unrelated) assessment.
- providing a recommendation to client on whether to appeal.
Answer (3) determining if an appeal might provide leverage against another (unrelated) assessment.
An initial review of client’s assessments by a tax agent should include:
- comparing assessment records with actual property data;
- reviewing the valuation to determine if it is reasonable; and
- providing a recommendation to client on whether to appeal.
It should not include determining if an appeal might provide leverage against another (unrelated) assessment.
Dispute resolution in federal payment in property lieu of taxes (PILT) matters:
- is generally the same as for other assessment review and appeals.
- requires the parties to be familiar with federal legislation and regulations authorizing the payments in lieu of taxes.
- uses an advisory panel to hear appeals and advise government.
- both 2 and 3
Answer (4) Both 2 and 3
Dispute resolution in federal payment in property lieu of taxes (PILT) matters is generally different than for other assessments.
It requires:
- the parties to be familiar with federal legislation and regulations authorizing the payments in lieu of taxes and
- uses an advisory panel to hear appeals and advise government.
