IAAO Research Exchange
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2229 research outputs found
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Engaging experts & attorney client privilege
No full textThis session covers attorney-client privilege, protected communications, work product protection, experts, and communicating with experts. The goal is to help ensure that assessors will be prepared to engage with legal counsel and experts to tackle the unique challenges of property tax litigation
Operating leases: Estimating commercial aircraft rents
No full textOne difficulty assessment officials face when valuing complex properties is disentangling the income streams associated with tangible and intangible property. From an income capitalization perspective, the disentanglement begins with estimating rents at the asset level. For example, airlines commonly use operating leases to acquire aircraft, yet little empirical research has been conducted on lease rate models because rental market transactions are typically hidden and opaque. Although the aircraft-leasing market is organized around private transactions and confidential contracts, a growing number of lessors publish their financial data for investors. These characteristics make commercial aircraft leasing an excellent industry through which to study asset level rents and test a leasing model
Maximum Efficiency: Mass Appraisal Tools in Fast-Growing Ada County (Boise), Idaho
No full textAs a leader in population growth and market appreciation, how does the Ada County Assessor’s Office (CEAA) manage the increasing workloads rapid growth brings? Join us for a review of the powerful tools we’ve developed to get the job done, maintain standards and staff size, and save taxpayer money
Department of Revenue: Oversight or Enforcement?
No full textThe Department of Revenue\u27s role is different in many states. For some, the department serves as an oversight agency, while the agency has an enforcement role in others. This session will discuss the roles and responsibilities of these agencies and review the pros and cons of each
Mediating Property Tax Disputes: A History and Practical Guide
No full textA mediation program to help resolve property value complaints has been a key tool in Franklin County, Ohio for the last decade. Learn how to set up a program that facilitates efficient and equitable determination of complaints in a large high volume appeal setting
Understanding County Governance: A State-by-State Analysis
No full textLearn to appreciate and understand the intricacies of county government structure, authority levels, services and finances in this in-depth state-by-state analysis of county governance from the leading county research authority. Attendees will gain access to this invaluable resource recently developed by NACo
How Lake County, Florida, is Using Power BI to Gain Deep Insights into Their Data
No full textSee how Lake County Florida is gaining deep insights into their assessing data using Power BI. Lake County FL is one of the top ten fastest growing counties in the state of Florida. This session will show how Lake is analyzing sales, tracking exemptions, developing KPIs, and tracking real-time appraisal performance with analytics
The Korean Mass Calculation Model for Residential Property: Issues, Problems, and Possible Improvements
No full textThis paper introduces Korea\u27s property tax system and looks at the problem of residential mass appraisal models used in Korea
The Mobile Technology Shift: Expand Your Appraisal Landscape
No full textMobile technology has become increasingly popular in the mass appraisal industry throughout the past 10 years—increasing capacity and efficiency. In this session, we discuss the keys to success in utilizing mobile technology, including stakeholder buy-in and promotion, common risks to avoid, and tips for a smooth transition to fully mobile methods
Building from Bias
No full textWith a focus on the importance of how our profession interacts with all members of society. Having an awareness of what is meant by implicit or unconscious bias is critical from a professional or personal development perspective. The presentation will draw from an interdisciplinary perspective with built environment examples building on existing knowledge