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Table of Contents <br /> Certification and Limiting Conditions...........................................................................iii <br /> Listof Figures...................................................................................................................vi <br /> Listof Tables...................................................................................................................vii <br /> Executive Summary <br /> List of Recommendations..............................................................................................xxi <br /> 1. The Technical Assistance Project................................................................................ 1 <br /> 1.1 Background and Introduction ................................................................................... 1 <br /> 1.2 Scope of the Technical Assistance Project............................................................... 2 <br /> 1.3 Limitations................................................................................................................ 3 <br /> 1.4 Methodology of the Project ...................................................................................... 3 <br /> 1.5 Report Format........................................................................................................... 4 <br /> 2. Economic, Fiscal, and Institutional Setting................................................................5 <br /> 2.1 Background............................................................................................................... 5 <br /> 2.2 Workload................................................................................................................... 7 <br /> 3. Fiscal Analysis...............................................................................................................9 <br /> 3.1 The County's Approach to Fiscal Analysis.............................................................. 9 <br /> 3.2 Additional Dimensions of Tax Analysis................................................................... 9 <br /> 3.3 Analysis of Exemptions and Tax Relief Measures................................................. 11 <br /> 4. Legal Framework........................................................................................................ 16 <br /> 4.1 Main Features of the County's Real Property Tax System..................................... 16 <br /> 4.2 Organization and Clarity of the Code..................................................................... 18 <br /> 4.3 Calendar.................................................................................................................. 19 <br /> 5. Management of the Real Property Division .............................................................21 <br /> 5.1 Introduction............................................................................................................. 21 <br /> 5.2 Planning, Budgeting, and.Resource Requirements................................................. 22 <br /> 5.3 Organization of the Division and External Organizational Relationships.............. 26 <br /> 5.3.1 Organization..................................................................................................... 26 <br /> 5.3.2 External Relationships.....................................................................................27 <br /> 5.4 Work Management.................................................................................................. 27 <br /> 5.5 Technical Competence............................................................................................ 28 <br /> 5.6 Use of Technology.................................................................................................. 29 <br /> 5.7 Quality Assurance Practices ................................................................................... 31 <br /> 5.7.1 Ratio Studies.................................................................................................... 31 <br /> 5.7.2 Standards of Performance................................................................................ 32 <br /> 5.7.3 Limitations of Ratio Studies ............................................................................ 33 <br /> 5.7.4 Observations on the County's Ratio Study Process and Results..................... 34 <br /> 5.7.5 Documentation and Staff Involvement............................................................ 37 <br /> 5.7.6 Supervisory Review of Appraisals................................................................... 37 <br /> 5.7.7 Oversight.......................................................................................................... 38 <br /> 5.7.8 Internal Controls, Security Procedures, and Data Edits............................... 40 <br /> 6. Cadastral Data Collection and Management Procedures.......................................43 <br /> 6.1 Maintenance of Ownership and Sales Data............................................................ 43 <br /> iv <br />