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Lawrence County Real Property Brief Description of Services: To educate, advise and assist county government, local governments, local property owners, and the public in general, in the area of real property assessment administration. Data Collection: St.
Actions include, but are not limited to:. It shall include but not be limited to hearings conducted by the commissioner pursuant to the provisions of the Real Property Tax Law concerning:. Unless otherwise provided by law, adjudicatory proceedings shall be in the name of the commissioner and shall be conducted in accordance with the provisions of the Real Property Tax Law, the State Administrative Procedure Act, and these rules, and in accordance with the standards of due process applicable to administrative hearings in general.
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Where a change in level of assessment was computed but not used in the computation of approved assessments and transition assessments for the prior roll, that change in level of assessment shall be the adjustment index. Where a change in level was used but subsequently revised, the adjustment index shall be the revised change in level of assessment divided by the change in level of assessment actually used.
For purposes of Part of this Title, applicant means a city, town, or county assessing unit; a county assessing on behalf of a city or town assessing unit; or a consolidated assessing unit or coordinated assessment program.
The following sales shall be presumed not arm's-length transfers unless adequate documentation is provided demonstrating that the full sales price is equal to the fair market value of the property assuming fee ownership:. Tax maps may be used to obtain such numbers if appropriate. For purposes of Part of this Title, assessor means elected officer, appointed officer or one of a body of officers charged by law with the duty of assessing real property for an assessing unit other than a village for the purposes of taxation and special ad valorem levies.
This definition does not include any master antenna television system. For the purposes of Part of this Title, the COD measures the extent to which uniformity has been achieved by an assessing unit.
The complaint review panel shall be comprised of staff members of ORPTS, appointed by the deputy commissioner, or his or her designee. It is calculated by dividing the annual production by Under depreciation accounting, the original cost of the property at the time of the purchase, less its expected salvage value, is prorated and written off over the life of the asset as a depreciation expense.
A number of measures of dispersion are used, including the coefficient of dispersion, the standard deviation, the coefficient of variation, and the coefficient of concentration. This charge does not allow for cost of dry holes during exploration.
Where only one market value survey is used in the computation of an equalization rate, the full value of the taxable real property is the value as of the valuation date. Where two surveys are used in the computation of an equalization rate, the full value of the taxable real property is a weighted average of the values as of each of the valuation dates; or.
All real property parcels separately assessed apart from the land shall be identified to the land parcel. A lot shall also include each separately delineated lot on a subdivision map accepted for filing by a county clerk, unless the assessor determines the separate assessment of one or more such lots to be impracticable. A lot shall not be divided by a State, county, city, town, village or school district boundary line; provided, however, that in a special assessing unit where, at the election of the assessor, a land parcel which is separately assessed for general municipal purposes lies partly within a village or school district, it shall be delineated on the tax map and with respect to such portion, an identifying suffix or suffixes shall be appended to the section, block and lot number assigned to the affected land parcel.
In determining what constitutes a lot, an assessor shall regard an abandoned subdivision as a single tract if an instrument abandoning that subdivision has been filed with the assessor and with the clerk of each assessing unit in which the subdivision is located and with the appropriate recording officer. The procedures for market value surveys shall provide which assessment rolls are to be measured.
Any reference in Part of this Title to base year rolls shall include measured rolls and any reference therein to measured rolls shall include base year rolls. The adjustments for income taxes and officers' salaries shall be obtained from a schedule to be adopted by ORPTS. When used in Part of this Title, time share interests in individual units are not separate parcels nor are entries for omitted parcels and penalty taxes.