Certification Standards - Guidelines for Development of a Minimum Reassessment Program
Assessment Administration, Valuation
five year certification standards assessing reassess certify certified certification full fair cash value valuation appraisal sales ratios market increases total revaluation interim year adjustments standards reassessment
40:56 58:1 58:1A 58:3 59:2A 59:38 acts 2016 218
This Informational Guideline Release (IGR) prescribes the minimum standards of assessment performance that proposed property valuations must meet annually and explains the policies that apply to the Commissioner of Revenue's review of proposed valuations for certification of local assessments at full and fair cash value every five years. Supersedes IGR 2017-01 and Inconsistent Prior Written Statements.
In effect. Supersedes IGR 17-01 and Inconsistent Prior Written Statements. Bulletin 2014-02B has been superseded by Bulletin 2019-2.