IAAO Research Exchange
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Credibility Issues with Assessment Values using GIS for Taxpayer Transparency
No full textEvery jurisdiction faces appeals on their values. This session will look at an issue that occurred in South Korea and exposed a credibility issue with Tax Policy. Values were derived on multi-unit dwellings with a lack of verification of standard data protocols. Jeju National University created a GIS system to allow Taxpayers to view property values in a web map for greater transparency. See how this \u27Interactive map is helping to restore public trust
LoD4 Texture and Data Extraction in 3D GIS
No full textMaui County, Hawaii recently updated their 3D scene to include LoD4 (Level of Detail) models by incorporating streetview imagery and LiDAR as well as aerial imagery and LiDAR to show realistic high-resolution texture on the exterior of the buildings that were part of the imagery capture. Building fronts, sides and roofs have all been textured using recently captured imagery. See how attribute data like solar panels, pools and view analytics (ocean view, hours of sunlight per day) can be extracted from aerial LiDAR data. Maui County is able to exponentially increase both the accuracy of their assessments – as well as increase the value and buy-in for other departments by combining 3D routing, utilities, flooding models, short-term rental data, and view analytics
Litigation ethics: Rules, real stories, and regrets
No full textThis session covers preparing the client for litigation, addressing conflicts if representing multiple parties, managing client expectations, relationships with opposing party, creating the best atmosphere for settlement, trial ethics (advocacy v. integrity), and avoiding common ethical traps
Preparing demonstrative evidence: Persuasion & use of technology
No full textThis session covers definitions of evidence and aid, types of demonstrative evidence, demonstrations and simulations, themes and scripts, story boards, inexpensive techniques, closing argument, and learning styles (domains)
Mediation and conflict resolution
No full textThis session provides perspectives of resolving disputes from the assessor, petitioner attorney, and municipal attorney. It considers the IAAO Standard on Assessment Appeal, considers objectivity necessary in settling cases, and managing expectations. There is no single model for mediation, and both parties want something from the other. Everying hinges on the ability to negotiate
Preparing to be a witness
No full textProvides the lawyer\u27s perspective, the assessor\u27s perspective, and the taxpayer\u27s perspective of a hearing. Preparation is key
Direct & cross examination strategies
No full textThis presentation covers direct and cross examination strategies, including the theme of the case, knowing the audience, preparting for trial, depositions, deposing the expert, the order of witnesses, rehearsal, the direct examination of plaintiff and defendant, the corss examination, and redirect examination
Cross-validation techniques for resampling housing sales
No full textThis study examines internal model validation by extending the work of Jensen (2011) to verify the relevant assumptions upon which the model is formulated. This study provides residual diagnostics to check a housing valuation model for spatial and temporal correlations to reinforce that the model is methodologically sound. This study also examines external model validation by requiring double duty out of housing sales, using them to fit and cross validate the model
PFAS — Valuation of Contaminated Properties in West Michigan
No full textIn 2017, parts of Kent County, Michigan were found to have ground water contamination by PFAS. For properties served by wells, this has potential health repercussions. How have property values been impacted? How have assessors dealt with taxpayer inquiries and appeals? The instructors will share their experiences
Modernizing Appraisal: How Aerial Imagery Helped Discover $50M in Marine and Rental Property Value
No full textIn this session, we will explain the best practices and technology used by a county assessor in a high-traffic tourist area to efficiently and accurately reappraise a county using 100% desktop appraisal, discovering $50M in undisclosed personal property value