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226;</span>RPTL
 Section 305 &#8211; &#8220;All real property in </span><span style=3D'posi=
tion:
 absolute;top:31.5%;left:9.73%;width:101.12%;height:6.75%'>each assessing u=
nit
 shall be assessed at a </span><span style=3D'position:absolute;top:38.5%;
 left:9.73%;width:84.45%;height:6.75%'>uniform percentage of value&#8221;&#=
13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:47.0%;left:11.04%;width:83.=
14%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.17=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&=
#8211;</span>&#8220;value&#8221;
 is defined as &#8220;market value&#8221;&#13;</span></div>
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th:95.31%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.14%'>&#8=
211;</span>&#8220;market
 value&#8221; &#8211; the most probable sale price, </span><span
 style=3D'position:absolute;top:60.75%;left:14.04%;width:93.25%;height:6.0%=
'>in a
 competitive and open market, between a </span><span style=3D'position:abso=
lute;
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:88.38%;
 height:6.75%'><span class=3DBB style=3D'position:absolute;left:-4.23%'>&#8=
226;</span>RPTL
 Section 301 &#8211; &#8220;All real property </span><span style=3D'positio=
n:
 absolute;top:31.5%;left:9.73%;width:96.44%;height:6.75%'>subject to taxati=
on,
 and assessed as of a </span><span style=3D'position:absolute;top:38.5%;
 left:9.73%;width:92.5%;height:6.75%'>March first taxable status date, shal=
l be
 </span><span style=3D'position:absolute;top:45.75%;left:9.73%;width:99.62%;
 height:6.75%'>valued as of the preceding first day of July&#13;</span></di=
v>
 <div class=3DB style=3D'position:absolute;top:54.25%;left:5.99%;width:88.2=
%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.=
75%;
 height:100.0%'><span style=3D'visibility:hidden'><span class=3DBB
 style=3D'position:absolute;left:-4.43%'>&#8226;</span></span>&#13;</span><=
/div>
 <div class=3DB1><span style=3D'position:absolute;top:62.5%;left:14.04%;wid=
th:79.96%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&#8=
211;</span>&#8220;Taxable
 status date&#8221; &#8211; inventory and </span><span style=3D'position:ab=
solute;
 top:68.75%;left:14.04%;width:79.96%;height:6.0%'>ownership status as of th=
is
 date&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:76.25%;left:11.04%;width:83=
.14%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.17=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&=
#8211;</span>Requires
 <u>annual</u> assessment</span></div>
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  o:userdrawn=3D"f">
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 <div v:shape=3D"_x0000_s111618" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>STAR Legislation</div>
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 <div class=3DB><span style=3D'position:absolute;top:24.5%;left:9.73%;width=
:88.76%;
 height:6.75%'><span class=3DBB style=3D'position:absolute;left:-4.21%'>&#8=
226;</span>RPTL
 Section 425 &#8211; STAR legislation </span><span style=3D'position:absolu=
te;
 top:31.5%;left:9.73%;width:91.01%;height:6.75%'>includes a &#8220;taxpayer
 bill of rights&#8221; &#8211; tax </span><span style=3D'position:absolute;
 top:38.5%;left:9.73%;width:84.45%;height:6.75%'>bills must display the <u>=
municipality&#8217;s
 </u></span><span style=3D'position:absolute;top:45.75%;left:9.73%;width:85=
.2%;
 height:6.75%'><u>uniform percentage</u> and the <u>parcel&#8217;s </u></sp=
an><span
 style=3D'position:absolute;top:52.75%;left:9.73%;width:84.45%;height:6.75%=
'><u>market
 value&#13;</u></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:61.25%;left:14.04%;
 width:85.39%;height:6.0%'><span class=3DB1B style=3D'position:absolute;lef=
t:-3.5%'>&#8211;</span>the
 parcel&#8217;s market value is calculated by </span><span style=3D'positio=
n:
 absolute;top:67.25%;left:14.04%;width:84.64%;height:6.0%'>dividing its
 assessment by the uniform %&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:74.75%;left:11.04%;width:86=
.32%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.47%;width:96.3=
1%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.6%'>&#=
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 assessments more apparent</span></div>
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.0%;
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 top:24.5%;left:9.73%;width:88.95%;height:6.75%'><span class=3DBB
 style=3D'position:absolute;left:-4.21%'>&#8226;</span>RPTL Section 502 &#8=
211; <u>assessment
 rolls</u> </span><span style=3D'position:absolute;top:31.5%;left:9.73%;
 width:91.01%;height:6.75%'>must display the municipality&#8217;s uniform <=
/span><span
 style=3D'position:absolute;top:38.5%;left:9.73%;width:97.94%;height:6.75%'=
>percentage
 and the parcel&#8217;s market value&#13;</span>
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ion 501
 &#8211; &#8220;The assessor shall </span><span style=3D'position:absolute;
 top:62.74%;left:9.73%;width:99.06%;height:6.75%'>make available <u>assessm=
ent
 inventory and </u></span><span style=3D'position:absolute;top:69.75%;left:=
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.0%;
 left:5.99%;width:88.2%;height:9.25%'>To Correct Inequities</div>
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 <div class=3DB style=3D'position:absolute;top:24.5%;left:5.99%;width:88.2%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.=
75%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-4.43%'>&#=
8226;</span>Most
 important reason &#8211; EQUITY&#13;</span></div>
 <div class=3DB><span style=3D'position:absolute;top:33.0%;left:9.73%;width=
:93.82%;
 height:6.75%'><span class=3DBB style=3D'position:absolute;left:-3.99%'>&#8=
226;</span>Equity
 with respect to assessments and </span><span style=3D'position:absolute;
 top:40.0%;left:9.73%;width:84.45%;height:6.75%'>real property taxes
 means:&#13;</span></div>
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 width:79.96%;height:6.0%'><span class=3DB1B style=3D'position:absolute;lef=
t:-3.74%'>&#8211;</span>properties
 are assessed at a uniform </span><span style=3D'position:absolute;top:54.5=
%;
 left:14.04%;width:79.96%;height:6.0%'>percentage of value&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:62.0%;left:14.04%;wid=
th:83.89%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.57%'>&#8=
211;</span>properties
 with similar values pay similar </span><span style=3D'position:absolute;
 top:68.25%;left:14.04%;width:79.96%;height:6.0%'>taxes&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:75.75%;left:11.04%;width:83=
.14%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.17=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&=
#8211;</span>taxpayers
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e;
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%'>Measures
 of Assessment </span></span><span style=3D'position:absolute;top:36.0%;
 left:7.11%;width:85.76%;height:8.5%'><span style=3D'font-size:91%'>Uniform=
ity
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s116739" type=
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.0%;
 left:5.99%;width:88.2%;height:9.25%'>Assessment Uniformity</div>
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 <div class=3DB style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positio=
n:absolute;
 top:23.75%;left:8.05%;width:103.74%;height:6.75%'><span style=3D'mso-speci=
al-format:
 bullet;position:absolute;left:-3.61%'>&#8226;</span>Analyze the ratios of
 assessed value to sale </span><span style=3D'position:absolute;top:30.25%;
 left:8.05%;width:89.32%;height:6.75%'>price (or market value): AV / SP&#13=
;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positio=
n:absolute;
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-format:
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 Dispersion (COD) </span><span style=3D'position:absolute;top:44.5%;left:8.=
05%;
 width:103.55%;height:6.75%'>measures the average percentage by which </spa=
n><span
 style=3D'position:absolute;top:50.74%;left:8.05%;width:100.18%;height:6.75=
%'>individual
 ratios vary from the median ratio&#13;</span></div>
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on:absolute;
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54%;
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on:absolute;
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hat
 assessments are not </span><span style=3D'position:absolute;top:76.5%;
 left:12.54%;width:85.01%;height:6.0%'>uniform</span></div>
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:89.88%;
 height:6.75%'><span class=3DBB style=3D'position:absolute;left:-4.16%'>&#8=
226;</span>International
 Association of Assessing </span><span style=3D'position:absolute;top:31.5%;
 left:9.73%;width:84.45%;height:6.75%'>Officers (IAAO) COD standards:&#13;<=
/span></div>
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.14%;
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%;
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#8211;</span>Single
 family homes &#8211; 15%&#13;</span></div>
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08%;
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88%;
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#8226;</span>Newer
 homes &#8211; 10%&#13;</span></div>
 <div class=3DB2 style=3D'position:absolute;top:53.5%;left:15.91%;width:78.=
08%;
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88%;
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#8226;</span>Rural
 residential &#8211; 20%&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:60.0%;left:11.04%;width:83.=
14%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.17=
%;
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#8211;</span>Income
 properties &#8211; 20%&#13;</span></div>
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.08%;
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88%;
 height:100.0%'><span class=3DB2B style=3D'position:absolute;left:-3.46%'>&=
#8226;</span>15%
 in larger jurisdictions&#13;</span></div>
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14%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.17=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&=
#8211;</span>Vacant
 properties &#8211; 20%</span></div>
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ml]><img
 border=3D0
 v:shapes=3D"_x0000_s120835,_x0000_s120836,_x0000_s120837,_x0000_s120838,_x=
0000_s120839,_x0000_s120840,_x0000_s120841,_x0000_s120842,_x0000_s120843,_x=
0000_s120844,_x0000_s120845,_x0000_s120846,_x0000_s120847,_x0000_s120848,_x=
0000_s120849,_x0000_s120850,_x0000_s120851,_x0000_s120852,_x0000_s120853,_x=
0000_s120854,_x0000_s120855,_x0000_s120856,_x0000_s120857,_x0000_s120858,_x=
0000_s120859,_x0000_s120860,_x0000_s120861,_x0000_s120862,_x0000_s120863,_x=
0000_s120864,_x0000_s120865,_x0000_s120866,_x0000_s120867,_x0000_s120868,_x=
0000_s120869,_x0000_s120870,_x0000_s120871,_x0000_s120872,_x0000_s120873,_x=
0000_s120874,_x0000_s120875,_x0000_s120876"
 src=3D"slide0013_image001.gif" style=3D'position:absolute;top:23.25%;left:=
4.86%;
 width:90.63%;height:66.75%'><![endif]>
 <div v:shape=3D"_x0000_s120834" class=3DT><span style=3D'position:absolute;
 top:3.0%;left:-2.43%;width:105.05%;height:9.25%'>What does a COD of 25% me=
an </span><span
 style=3D'position:absolute;top:12.75%;left:5.99%;width:88.2%;height:9.25%'=
>to a
 taxpayer?</span></div>
 <div v:shape=3D"_x0000_s120836">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:81.0%;left:73.59%;width:20.59%;height:6.0%'>+$1,125</div>
 </div>
 <div v:shape=3D"_x0000_s120837">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0'><span
 style=3D'position:absolute;top:81.0%;left:50.93%;width:20.59%;height:6.0%'=
><span
 style=3D'mso-special-format:lastCR;display:none'>&#13;</span></span></div>
 </div>
 <div v:shape=3D"_x0000_s120838">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:81.0%;left:28.46%;width:20.59%;height:6.0%'>-$1,125</div>
 </div>
 <div v:shape=3D"_x0000_s120839">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:81.0=
%;
 left:5.99%;width:21.53%;height:6.0%'>Difference</div>
 </div>
 <div v:shape=3D"_x0000_s120840">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:71.75%;left:73.59%;width:20.59%;height:6.0%'>$4,500</div>
 </div>
 <div v:shape=3D"_x0000_s120841">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:71.75%;left:50.93%;width:20.59%;height:6.0%'>$4,500</div>
 </div>
 <div v:shape=3D"_x0000_s120842">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:71.75%;left:28.46%;width:20.59%;height:6.0%'>$4,500</div>
 </div>
 <div v:shape=3D"_x0000_s120843">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:71.7=
5%;
 left:5.99%;width:22.84%;height:6.0%'>should pay</div>
 </div>
 <div v:shape=3D"_x0000_s120844">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:61.75%;left:73.59%;width:20.59%;height:6.0%'>$5,625</div>
 </div>
 <div v:shape=3D"_x0000_s120845">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:61.75%;left:50.93%;width:20.59%;height:6.0%'>$4,500</div>
 </div>
 <div v:shape=3D"_x0000_s120846">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:61.75%;left:28.46%;width:20.59%;height:6.0%'>$3,375</div>
 </div>
 <div v:shape=3D"_x0000_s120847">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:61.7=
5%;
 left:5.99%;width:20.59%;height:6.0%'>tax paid</div>
 </div>
 <div v:shape=3D"_x0000_s120848">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:52.5%;left:73.59%;width:20.59%;height:6.0%'>$300</div>
 </div>
 <div v:shape=3D"_x0000_s120849">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:52.5%;left:50.93%;width:20.59%;height:6.0%'>$300</div>
 </div>
 <div v:shape=3D"_x0000_s120850">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:52.5%;left:28.46%;width:20.59%;height:6.0%'>$300</div>
 </div>
 <div v:shape=3D"_x0000_s120851">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:52.5=
%;
 left:5.99%;width:20.59%;height:6.0%'>tax rate</div>
 </div>
 <div v:shape=3D"_x0000_s120852">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:43.0%;left:73.59%;width:20.59%;height:6.0%'>$18,750</div>
 </div>
 <div v:shape=3D"_x0000_s120853">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:43.0%;left:50.93%;width:20.59%;height:6.0%'>$15,000</div>
 </div>
 <div v:shape=3D"_x0000_s120854">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:43.0%;left:28.46%;width:20.59%;height:6.0%'>$11,250</div>
 </div>
 <div v:shape=3D"_x0000_s120855">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:43.0=
%;
 left:5.99%;width:20.59%;height:6.0%'>assessed</div>
 </div>
 <div v:shape=3D"_x0000_s120856">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:33.75%;left:73.59%;width:20.59%;height:6.0%'>$150,000</div>
 </div>
 <div v:shape=3D"_x0000_s120857">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:33.75%;left:50.93%;width:20.59%;height:6.0%'>$150,000</div>
 </div>
 <div v:shape=3D"_x0000_s120858">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:right;mso-margin-left-alt:0;position:=
absolute;
 top:33.75%;left:28.46%;width:20.59%;height:6.0%'>$150,000</div>
 </div>
 <div v:shape=3D"_x0000_s120859">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:33.7=
5%;
 left:5.99%;width:23.03%;height:6.0%'>market val.</div>
 </div>
 <div v:shape=3D"_x0000_s120860">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:24.2=
5%;
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.0%;
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 <div class=3DB style=3D'position:absolute;top:24.25%;left:5.99%;width:91.5=
7%;
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1%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.26%'>&#8226;</span></span><span style=3D'font-size:88%'>T=
he
 equalization rate is a ratio&#8230;&#13;</span></span></div>
 <div class=3DB style=3D'position:absolute;top:31.75%;left:5.99%;width:91.5=
7%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.08%;width:95.9=
1%;
 height:100.0%'><span style=3D'font-size:88%;visibility:hidden'><span class=
=3DBB
 style=3D'position:absolute;left:-4.26%'>&#8226;</span></span><span
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h:103.93%;
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ion:absolute;
 left:-3.6%'>&#8226;</span></span><span style=3D'font-size:88%'>State
 equalization rate =3D sum of Assessed Value </span><span style=3D'font-siz=
e:58%;
 position:relative;top:-.45em;mso-text-raise:30%'>1</span><span
 style=3D'font-size:88%'><span style=3D'mso-spacerun:yes'>&nbsp;</span></sp=
an></span><span
 style=3D'position:absolute;top:45.5%;left:9.73%;width:87.82%;height:6.0%'>=
<span
 style=3D'font-size:88%'>/ sum of Full Value </span><span style=3D'font-siz=
e:58%;
 position:relative;top:-.45em;mso-text-raise:30%'>2</span><span
 style=3D'font-size:88%;display:none'>&#13;</span></span></div>
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.51%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.46%;width:96.=
32%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.59%'>&#8211;</span></span><span style=3D'font-size:57%;
 position:relative;top:-.45em;mso-text-raise:30%'>1</span><span
 style=3D'font-size:86%'><span style=3D'mso-spacerun:yes'>&nbsp;</span>Loca=
lly
 assessed, taxable portion of roll&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:59.25%;left:11.04%;width:86=
.51%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.46%;width:96.=
32%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.59%'>&#8211;</span></span><span style=3D'font-size:57%;
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 (market) value as determined by ORPS&#13;</span></span></div>
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7%;
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1%;
 height:100.0%'><span style=3D'font-size:88%;visibility:hidden'><span class=
=3DBB
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 style=3D'font-size:88%;display:none'>&#13;</span></span></div>
 <div class=3DB style=3D'position:absolute;top:73.25%;left:5.99%;width:104.=
3%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.59%;width:96.4=
%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-3.72%'>&#8226;</span></span><span style=3D'font-size:88%'>T=
he
 equalization rate represents the </span><span style=3D'font-size:88%'><u>o=
verall</u></span><span
 style=3D'font-size:88%'> ratio</span></span></div>
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s123907" type=
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.0%;
 left:5.99%;width:88.2%;height:9.25%'>Full Value Determination</div>
 <div v:shape=3D"_x0000_s123907">
 <div class=3DB style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positio=
n:absolute;
 top:23.75%;left:9.73%;width:100.18%;height:6.0%'><span style=3D'font-size:=
88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.73%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>ORPS determines municipal full value using one </s=
pan></span><span
 style=3D'position:absolute;top:29.5%;left:9.73%;width:84.45%;height:6.0%'>=
<span
 style=3D'font-size:88%'>or more of the following approaches&#13;</span></s=
pan></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positi=
on:absolute;
 top:36.0%;left:14.04%;width:84.08%;height:5.25%'><span style=3D'font-size:=
86%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.56%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Determination of CAMA and/or Sales Ratios for </sp=
an></span><span
 style=3D'position:absolute;top:41.0%;left:14.04%;width:79.96%;height:5.25%=
'><span
 style=3D'font-size:86%'>residential property (IAAO Standards)&#13;</span><=
/span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positi=
on:absolute;
 top:46.75%;left:14.04%;width:92.32%;height:5.25%'><span style=3D'font-size=
:86%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.24%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Appraisal of sample parcels in localities where th=
ere </span></span><span
 style=3D'position:absolute;top:51.5%;left:14.04%;width:83.14%;height:5.25%=
'><span
 style=3D'font-size:86%'>has not been a recent reassessment and/or for </sp=
an></span><span
 style=3D'position:absolute;top:56.25%;left:14.04%;width:85.76%;height:5.25=
%'><span
 style=3D'font-size:86%'>property types lacking sufficient sales or data fo=
r </span></span><span
 style=3D'position:absolute;top:61.25%;left:14.04%;width:79.96%;height:5.25=
%'><span
 style=3D'font-size:86%'>reliable ratio studies&#13;</span></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positi=
on:absolute;
 top:67.0%;left:14.04%;width:91.38%;height:5.25%'><span style=3D'font-size:=
86%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.27%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Development of market adjustment factors (trends);=
 </span></span><span
 style=3D'position:absolute;top:71.75%;left:14.04%;width:79.96%;height:5.25=
%'><span
 style=3D'font-size:86%'>applied to prior year full value estimates&#13;</s=
pan></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
77.75%;
 left:11.04%;width:83.14%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'font-size:86%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.74%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Verification of local reassessment results</span><=
/span></div>
 </div>
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, 101%, 101%, 0%);
visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
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 <div style=3D'text-align:right;position:absolute;top:92.0%;left:72.65%;
 width:21.53%;height:3.25%'><span style=3D'font-family:Arial;font-size:58%;
 mso-field-code:meta16'>15</span><span style=3D'font-family:Arial;font-size=
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 mso-special-format:lastCR;display:none'>&#13;</span></div>
 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
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t;
  width:9in;height:90pt' o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
  <p:placeholder type=3D"title"/></v:shape><p:shaperange
  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s124931" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:30pt;top:162pt;width:9in;height:354pt'
  o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
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 <div v:shape=3D"_x0000_s124930" class=3DT><span style=3D'position:absolute;
 top:3.0%;left:5.99%;width:88.2%;height:9.25%'>Local Uniform Percentage </s=
pan><span
 style=3D'position:absolute;top:12.75%;left:5.99%;width:88.2%;height:9.25%'=
>(LOA)</span></div>
 <div v:shape=3D"_x0000_s124931" class=3DB><span style=3D'position:absolute;
 top:31.0%;left:8.98%;width:90.07%;height:6.75%'><span class=3DBB
 style=3D'position:absolute;left:-4.15%'>&#8226;</span>Municipalities are
 required to state the </span><span style=3D'position:absolute;top:38.25%;
 left:8.98%;width:86.32%;height:6.75%'>uniform percentage applicable to the=
 </span><span
 style=3D'position:absolute;top:45.25%;left:8.98%;width:88.76%;height:6.75%=
'>assessing
 unit on the assessment roll&#13;</span>
 <div style=3D'position:absolute;top:53.75%;left:5.24%;width:88.2%;height:6=
.75%'><span
 style=3D'position:absolute;top:0%;left:4.24%;width:95.75%;height:100.0%'><=
span
 style=3D'visibility:hidden'><span class=3DBB style=3D'position:absolute;le=
ft:-4.43%'>&#8226;</span></span>&#13;</span></div>
 <span style=3D'position:absolute;top:62.25%;left:8.98%;width:89.32%;height=
:6.75%'><span
 class=3DBB style=3D'position:absolute;left:-4.19%'>&#8226;</span>This rati=
o should
 represent the overall </span><span style=3D'position:absolute;top:69.5%;
 left:8.98%;width:84.45%;height:6.75%'>Level of Assessment (LOA) </span></d=
iv>
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visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
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 mso-field-code:meta16'>16</span><span style=3D'font-family:Arial;font-size=
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 mso-special-format:lastCR;display:none'>&#13;</span></div>
 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
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  type=3D"#_x0000_m106498" style=3D'position:absolute;left:36pt;top:21.625p=
t;
  width:9in;height:90pt' o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
  <p:placeholder type=3D"title"/></v:shape><p:shaperange
  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s125955" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:36pt;top:126pt;width:9in;height:356.375pt'
  o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
  <p:placeholder type=3D"body" position=3D"1"/></v:shape>
 <div v:shape=3D"_x0000_s125954" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>ORPS&#8217; Use of Local LOA</div>
 <div v:shape=3D"_x0000_s125955">
 <div class=3DB><span style=3D'position:absolute;top:24.5%;left:9.73%;width=
:96.44%;
 height:6.75%'><span class=3DBB style=3D'position:absolute;left:-3.88%'>&#8=
226;</span>Starting
 with the 2002 equalization rates, </span><span style=3D'position:absolute;
 top:31.5%;left:9.73%;width:88.76%;height:6.75%'>ORPS has been
 &#8220;verifying&#8221; the locally </span><span style=3D'position:absolut=
e;
 top:38.5%;left:9.73%;width:84.45%;height:6.75%'>stated LOA&#13;</span></di=
v>
 <div class=3DB1 style=3D'position:absolute;top:47.0%;left:11.04%;width:83.=
14%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.17=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&=
#8211;</span>Full
 value estimates are compared&#13;</span></div>
 <div class=3DB><span style=3D'position:absolute;top:54.5%;left:9.73%;width=
:84.45%;
 height:6.75%'><span class=3DBB style=3D'position:absolute;left:-4.43%'>&#8=
226;</span>When
 they are confirmed &#8211; within </span><span style=3D'position:absolute;
 top:61.75%;left:9.73%;width:99.62%;height:6.75%'>prescribed limits &#8211;=
 the
 local LOA becomes </span><span style=3D'position:absolute;top:68.75%;left:=
9.73%;
 width:84.45%;height:6.75%'>the equalization rate</span></div>
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, 101%, 101%, 0%);
visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
 masterhref=3D"master06.xml">
 <p:shaperange href=3D"master06.xml#_x0000_s106497"/><![if !ppt]><p:shapera=
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  href=3D"master06.xml#_x0000_s106502"/>
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 <div style=3D'text-align:right;position:absolute;top:92.0%;left:72.65%;
 width:21.53%;height:3.25%'><span style=3D'font-family:Arial;font-size:58%;
 mso-field-code:meta16'>17</span><span style=3D'font-family:Arial;font-size=
:58%;
 mso-special-format:lastCR;display:none'>&#13;</span></div>
 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
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  type=3D"#_x0000_m106498" style=3D'position:absolute;left:36pt;top:21.625p=
t;
  width:9in;height:90pt' o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
  <p:placeholder type=3D"title"/></v:shape><p:shaperange
  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s126979" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:36pt;top:108pt;width:9in;height:354pt'
  o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
  <p:placeholder type=3D"body" position=3D"1"/></v:shape>
 <div v:shape=3D"_x0000_s126978" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Municipality&#8217;s Role</div>
 <div v:shape=3D"_x0000_s126979">
 <div class=3DB><span style=3D'position:absolute;top:21.0%;left:9.73%;width=
:94.56%;
 height:6.75%'><span class=3DBB style=3D'position:absolute;left:-3.96%'>&#8=
226;</span>Assessors
 are expected to analyze their </span><span style=3D'position:absolute;
 top:28.24%;left:9.73%;width:90.44%;height:6.75%'>assessment roll each year
 (systematic </span><span style=3D'position:absolute;top:35.25%;left:9.73%;
 width:86.7%;height:6.75%'>analysis) to determine their LOA and </span><span
 style=3D'position:absolute;top:42.5%;left:9.73%;width:84.45%;height:6.75%'=
>uniformity,
 and take action:&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:50.74%;left:14.04%;
 width:83.33%;height:6.0%'><span class=3DB1B style=3D'position:absolute;lef=
t:-3.59%'>&#8211;</span>Revise
 assessments to maintain level of </span><span style=3D'position:absolute;
 top:56.99%;left:14.04%;width:79.96%;height:6.0%'>assessment and maintain
 uniformity&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:64.5%;left:14.04%;wid=
th:79.96%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&#8=
211;</span>Revise
 stated uniform percentage as </span><span style=3D'position:absolute;top:7=
0.75%;
 left:14.04%;width:79.96%;height:6.0%'>necessary&#13;</span></div>
 <div class=3DB style=3D'position:absolute;top:78.25%;left:5.99%;width:99.8=
1%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:3.75%;width:96.=
24%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-3.89%'>&#=
8226;</span>State
 &#8220;accurate&#8221; LOA on assessment roll</span></div>
 </div>
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.0%;
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iv>
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 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
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5%;
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
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 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0;position=
:absolute;
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 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0;position=
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 <div v:shape=3D"_x0000_s130058">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
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 style=3D'position:absolute;top:30.5%;left:66.85%;width:11.42%;height:6.0%'=
>Ratio</span></div>
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 <div v:shape=3D"_x0000_s130059">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
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:absolute;
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:absolute;
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:absolute;
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:absolute;
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><span
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 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0'><span
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><span
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
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:absolute;
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
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:absolute;
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%;
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'><span
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 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
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'><span
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 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
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:absolute;
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
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 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0;position=
:absolute;
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 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:57.4=
9%;
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0;position=
:absolute;
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0;position=
:absolute;
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0;position=
:absolute;
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 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'text-align:center;mso-margin-left-alt:0;position=
:absolute;
 top:41.0%;left:29.77%;width:19.28%;height:6.0%'>10,066</div>
 </div>
 <div v:shape=3D"_x0000_s130076">
 <div class=3DTbl1 style=3D'mso-margin-left-alt:288'></div>
 <div class=3DTbl2 style=3D'mso-margin-left-alt:576'></div>
 <div class=3DTbl3 style=3D'mso-margin-left-alt:864'></div>
 <div class=3DTbl4 style=3D'mso-margin-left-alt:1152'></div>
 <div class=3DTbl style=3D'mso-margin-left-alt:0;position:absolute;top:41.0=
%;
 left:5.99%;width:21.91%;height:6.0%'>Res.</div>
 </div>
</p:slide></div>

</body>

</html>

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3.75%;
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ormat:
 bullet;position:absolute;left:-4.43%'>&#8226;</span>What it does <u>not</u>
 do:&#13;</span></div>
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31.5%;
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rmat:
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38.25%;
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ormat:
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 instead&#13;</span></div>
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44.25%;
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rmat:
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on:absolute;
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 sharing school and county </span><span style=3D'position:absolute;top:55.7=
5%;
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61.5%;
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ormat:
 bullet;position:absolute;left:-3.46%'>&#8226;</span>Between and among prop=
erty
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.0%;
 left:5.99%;width:88.2%;height:9.25%'>Effects of Reassessment</div>
 <div v:shape=3D"_x0000_s134147">
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:2=
3.75%;
 left:5.99%;width:88.2%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.24%;width:95.75%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.43%'>&#8226;</span>What it does do:&#13;<=
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 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
31.5%;
 left:11.04%;width:83.14%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-3.74%'>&#8211;</span>Improves equity within=
 the
 municipality&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positi=
on:absolute;
 top:38.25%;left:14.04%;width:79.96%;height:6.0%'><span style=3D'mso-specia=
l-format:
 bullet;position:absolute;left:-3.74%'>&#8211;</span>Increases taxpayer
 understanding and </span><span style=3D'position:absolute;top:44.0%;left:1=
4.04%;
 width:86.7%;height:6.0%'>confidence in the real property tax system&#13;</=
span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positi=
on:absolute;
 top:50.74%;left:14.04%;width:95.88%;height:6.0%'><span style=3D'mso-specia=
l-format:
 bullet;position:absolute;left:-3.12%'>&#8211;</span>Provides defensible da=
ta
 and assessments for </span><span style=3D'position:absolute;top:56.49%;
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on:absolute;
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l-format:
 bullet;position:absolute;left:-3.27%'>&#8211;</span>Allows ORPS to use loc=
al
 values for the Full </span><span style=3D'position:absolute;top:68.75%;
 left:14.04%;width:94.38%;height:6.0%'>Value Measurement purposes, resultin=
g in
 an </span><span style=3D'position:absolute;top:74.5%;left:14.04%;width:79.=
96%;
 height:6.0%'>equalization rate of 100</span></div>
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:58%;
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  type=3D"#_x0000_m106498" style=3D'position:absolute;left:36pt;top:21.625p=
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 <div v:shape=3D"_x0000_s135170" class=3DT><span style=3D'position:absolute;
 top:3.0%;left:5.99%;width:88.2%;height:9.25%'>Effects of a Reassessment<br>
  </span><span style=3D'position:absolute;top:12.75%;left:5.99%;width:88.2%;
 height:9.25%'>on Tax Rates</span></div>
 <div v:shape=3D"_x0000_s135171">
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%;
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77%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-4.41%'>&#=
8226;</span>Before
 reassessment (MV =3D ~ 10%)&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:32.75%;left:11.04%;width:84=
.83%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.53%;width:96.2=
4%;
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#8211;</span>Taxable
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t:-3.61%'>&#8211;</span>Tax
 rate =3D $10,000,000/$50,000,000, or </span><span style=3D'position:absolu=
te;
 top:46.5%;left:14.04%;width:79.96%;height:6.0%'>$200/thousand&#13;</span><=
/div>
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75%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-4.43%'>&#=
8226;</span>After
 reassessment (MV =3D ~ 100%)&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:62.5%;left:11.04%;width:87.=
45%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.42%;width:96.3=
5%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.55%'>&=
#8211;</span>Taxable
 assessed value =3D $500,000,000&#13;</span></div>
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th:85.39%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.5%'>&#82=
11;</span>Tax
 rate =3D $10,000,000/$500,000,000, or </span><span style=3D'position:absol=
ute;
 top:76.0%;left:14.04%;width:79.96%;height:6.0%'>$20/thousand</span></div>
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 <div v:shape=3D"_x0000_s136194" class=3DT><span style=3D'position:absolute;
 top:3.0%;left:5.99%;width:88.2%;height:9.25%'>Effects of a Reassessment<br>
  </span><span style=3D'position:absolute;top:12.75%;left:5.99%;width:88.2%;
 height:9.25%'>on Senior Exemptions</span></div>
 <div v:shape=3D"_x0000_s136195">
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:2=
9.5%;
 left:5.24%;width:101.68%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:3.68%;width:96.31%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.82%'>&#8226;</span>Example - 50% allowed
 based on income&#13;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:3=
7.25%;
 left:5.24%;width:88.95%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.21%;width:95.78%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.39%'>&#8226;</span>Before reassessment:&#=
13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
44.75%;
 left:10.11%;width:84.08%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.78%;width:96.21%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.93%'>&#8211;</span>Assessed value =3D
 $4,000&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
51.74%;
 left:10.11%;width:84.08%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.78%;width:96.21%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.93%'>&#8211;</span>Exemption amount =3D
 $2,000&#13;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:5=
8.75%;
 left:5.24%;width:88.95%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.21%;width:95.78%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.39%'>&#8226;</span>After reassessment:&#1=
3;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
66.25%;
 left:10.11%;width:84.08%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.78%;width:96.21%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.93%'>&#8211;</span>Assessed value =3D
 $80,000&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
73.25%;
 left:10.11%;width:84.08%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.78%;width:96.21%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.93%'>&#8211;</span>Exemption amount =3D
 $40,000&#13;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:8=
0.25%;
 left:5.24%;width:102.8%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:3.64%;width:96.35%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.78%'>&#8226;</span>Assumes prior assessme=
nts
 were uniform</span></div>
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visibility:hidden'><p:slide coordsize=3D"720,540"
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 mso-field-code:meta16'>25</span><span style=3D'font-family:Arial;font-size=
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 mso-special-format:lastCR;display:none'>&#13;</span></div>
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s138243" type=
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 <div v:shape=3D"_x0000_s138242" class=3DT><span style=3D'position:absolute;
 top:3.0%;left:5.99%;width:88.2%;height:9.25%'>Effects of a Reassessment<br>
  </span><span style=3D'position:absolute;top:12.75%;left:5.99%;width:88.2%;
 height:9.25%'>on Alternative Veterans</span></div>
 <div v:shape=3D"_x0000_s138243">
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:2=
8.24%;
 left:5.99%;width:94.75%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:3.95%;width:96.04%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.11%'>&#8226;</span>Combat &#8211; 25% of =
AV
 (wartime is 15%)&#13;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:3=
6.0%;
 left:5.99%;width:88.2%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.24%;width:95.75%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.43%'>&#8226;</span>Before reassessment:&#=
13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
43.75%;
 left:11.04%;width:83.14%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-3.74%'>&#8211;</span>Assessed value =3D
 $4,000&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
50.5%;
 left:11.04%;width:83.14%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-3.74%'>&#8211;</span>Exemption amount =3D
 $1,000&#13;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:5=
7.49%;
 left:5.99%;width:88.2%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.24%;width:95.75%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.43%'>&#8226;</span>After reassessment:&#1=
3;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
65.25%;
 left:11.04%;width:83.14%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-3.74%'>&#8211;</span>Assessed value =3D
 $80,000&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
72.0%;
 left:11.04%;width:83.14%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-3.74%'>&#8211;</span>Exemption amount =3D
 $20,000&#13;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:7=
9.0%;
 left:5.99%;width:102.8%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:3.64%;width:96.35%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.78%'>&#8226;</span>Assumes prior assessme=
nts
 were uniform</span></div>
 </div>
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 <div v:shape=3D"_x0000_s140290" class=3DT><span style=3D'position:absolute;
 top:3.0%;left:5.99%;width:88.2%;height:9.25%'>Effects of a Reassessment<br>
  </span><span style=3D'position:absolute;top:12.75%;left:5.99%;width:88.2%;
 height:9.25%'>on Eligible Funds Veterans</span></div>
 <div v:shape=3D"_x0000_s140291">
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:2=
7.25%;
 left:5.99%;width:88.2%;height:6.0%'><span style=3D'position:absolute;top:0=
%;
 left:4.24%;width:95.75%;height:100.0%'><span style=3D'font-size:88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.43%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Fixed dollar amount up to $5,000&#13;</span></span=
></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:3=
4.0%;
 left:5.99%;width:88.2%;height:6.0%'><span style=3D'position:absolute;top:0=
%;
 left:4.24%;width:95.75%;height:100.0%'><span style=3D'font-size:88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.43%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Before reassessment:&#13;</span></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
40.75%;
 left:11.04%;width:83.14%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'font-size:86%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.74%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Assessed value =3D $4,000&#13;</span></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
46.5%;
 left:11.04%;width:83.14%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'font-size:86%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.74%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Exemption amount =3D $4,000&#13;</span></span></di=
v>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
52.5%;
 left:11.04%;width:83.33%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.59%;width:96.17%;height:100.0%'><span style=3D'font-size:86%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.73%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Exemption percentage =3D 100% (county,town)&#13;</=
span></span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:5=
8.5%;
 left:5.99%;width:88.2%;height:6.0%'><span style=3D'position:absolute;top:0=
%;
 left:4.24%;width:95.75%;height:100.0%'><span style=3D'font-size:88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.43%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>After reassessment:&#13;</span></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
65.0%;
 left:11.04%;width:83.14%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'font-size:86%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.74%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Assessed value =3D $80,000&#13;</span></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
71.0%;
 left:11.04%;width:83.14%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'font-size:86%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.74%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Exemption amount =3D $4,000&#13;</span></span></di=
v>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
76.75%;
 left:11.04%;width:83.14%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.6%;width:96.17%;height:100.0%'><span style=3D'font-size:86%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.74%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Exemption percentage =3D 5% (county/town)&#13;</sp=
an></span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:8=
2.75%;
 left:5.99%;width:88.2%;height:6.0%'><span style=3D'position:absolute;top:0=
%;
 left:4.24%;width:95.75%;height:100.0%'><span style=3D'font-size:88%;visibi=
lity:
 hidden'><span style=3D'mso-special-format:bullet;position:absolute;left:-4=
.43%'>&#8226;</span></span><span
 style=3D'font-size:88%;mso-special-format:lastCR;display:none'>&#13;</span=
></span></div>
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 <div v:shape=3D"_x0000_s142338" class=3DT><span style=3D'position:absolute;
 top:3.0%;left:5.99%;width:88.2%;height:9.25%'>Effect of Reassessment<br>
  </span><span style=3D'position:absolute;top:12.75%;left:5.99%;width:88.2%;
 height:9.25%'>on Exemptions - Options </span></div>
 <div v:shape=3D"_x0000_s142339">
 <div class=3DB style=3D'position:absolute;top:28.74%;left:5.99%;width:88.2=
%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.7=
5%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.43%'>&#8226;</span></span><span style=3D'font-size:88%'>E=
ligible
 funds&#13;</span></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:36.0%;left:14.04%;wid=
th:88.2%;
 height:5.25%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'pos=
ition:
 absolute;left:-3.39%'>&#8211;</span></span><span style=3D'font-size:86%'>M=
unicipality
 can adopt &#8220;change-in-level&#8221; veterans&#8217; </span></span><span
 style=3D'position:absolute;top:41.25%;left:14.04%;width:82.77%;height:5.25=
%'><span
 style=3D'font-size:86%'>exemption - exemptions are factored up by the </sp=
an></span><span
 style=3D'position:absolute;top:46.75%;left:14.04%;width:79.96%;height:5.25=
%'><span
 style=3D'font-size:86%'>municipality&#8217;s overall change in level&#13;<=
/span></span></div>
 <div class=3DB style=3D'position:absolute;top:53.25%;left:5.99%;width:88.2=
%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.7=
5%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.43%'>&#8226;</span></span><span style=3D'font-size:88%'>S=
eniors
 Exemption&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:60.5%;left:11.04%;width:83.=
14%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.1=
7%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.74%'>&#8211;</span></span><span style=3D'font-size:86%'>I=
ncrease
 income limits&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:67.0%;left:11.04%;width:83.=
14%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.1=
7%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.74%'>&#8211;</span></span><span style=3D'font-size:86%'>A=
dopt
 sliding scale&#13;</span></span></div>
 <div class=3DB style=3D'position:absolute;top:73.5%;left:5.99%;width:88.2%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.7=
5%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.43%'>&#8226;</span></span><span style=3D'font-size:88%'>A=
lternative
 Veterans&#8217; Exemption&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:80.75%;left:11.04%;width:83=
.14%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.1=
7%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.74%'>&#8211;</span></span><span style=3D'font-size:86%'>I=
ncrease
 base levels</span></span></div>
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 <div style=3D'position:absolute;top:66.5%;left:10.67%;width:79.02%;height:=
6.75%'>Initial
 or Periodic Reassessments&#13;</div>
 <div style=3D'position:absolute;top:75.25%;left:11.23%;width:77.71%;height=
:6.75%'>(aka
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 <div class=3DB><span style=3D'position:absolute;top:32.25%;left:13.85%;wid=
th:84.83%;
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226;</span>The
 <u>systematic analysis</u> of an entire </span><span style=3D'position:abs=
olute;
 top:39.25%;left:13.85%;width:89.32%;height:6.75%'>assessment roll to maint=
ain
 uniformity&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:47.5%;left:15.16%;width:88.=
38%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.39=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.73%'>&=
#8211;</span>Obtain
 current inventory and market data&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:55.0%;left:18.35%;wid=
th:82.77%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.84%'>&#8=
211;</span>Analyze
 all assessments with respect to </span><span style=3D'position:absolute;
 top:61.25%;left:18.35%;width:75.09%;height:6.0%'>the current market&#13;</=
span></div>
 <div class=3DB1><span style=3D'position:absolute;top:68.75%;left:18.35%;
 width:77.9%;height:6.0%'><span class=3DB1B style=3D'position:absolute;left=
:-4.08%'>&#8211;</span>Use
 appropriate valuation methods to </span><span style=3D'position:absolute;
 top:75.0%;left:18.35%;width:75.09%;height:6.0%'>maintain uniformity and/or
 level</span></div>
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6.75%'><span
 style=3D'position:absolute;top:0%;left:4.5%;width:95.49%;height:100.0%'><s=
pan
 class=3DBB style=3D'position:absolute;left:-4.71%'>&#8226;</span>Public
 Information&#13;</span></div>
 <div style=3D'position:absolute;top:34.0%;left:11.04%;width:84.45%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.43%;width:95.56%;height:100.0%'><=
span
 class=3DBB style=3D'position:absolute;left:-4.64%'>&#8226;</span>Data Coll=
ection
 and/or Verification&#13;</span></div>
 <div style=3D'position:absolute;top:42.5%;left:11.04%;width:91.01%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.11%;width:95.88%;height:100.0%'><=
span
 class=3DBB style=3D'position:absolute;left:-4.29%'>&#8226;</span>Entry/Edi=
ting of
 Sales/Inventory Data&#13;</span></div>
 <div style=3D'position:absolute;top:51.0%;left:11.04%;width:83.14%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.5%;width:95.49%;height:100.0%'><s=
pan
 class=3DBB style=3D'position:absolute;left:-4.71%'>&#8226;</span>Sales and=
 Market
 Analysis&#13;</span></div>
 <div style=3D'position:absolute;top:59.5%;left:11.04%;width:88.57%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.22%;width:95.77%;height:100.0%'><=
span
 class=3DBB style=3D'position:absolute;left:-4.41%'>&#8226;</span>Applicati=
on of
 Valuation Techniques&#13;</span></div>
 <div style=3D'position:absolute;top:68.0%;left:11.04%;width:83.14%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.5%;width:95.49%;height:100.0%'><s=
pan
 class=3DBB style=3D'position:absolute;left:-4.71%'>&#8226;</span>Field Rev=
iew of
 Values&#13;</span></div>
 <div style=3D'position:absolute;top:76.5%;left:11.04%;width:83.14%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.5%;width:95.49%;height:100.0%'><s=
pan
 class=3DBB style=3D'position:absolute;left:-4.71%'>&#8226;</span>Full Disc=
losure
 Process</span></div>
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.0%;
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%;
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2%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.35%'>&#8226;</span></span><span style=3D'font-size:88%'>A=
ll
 Parcels - physical inventory, including:&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:38.25%;left:15.16%;width:78=
.08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>L=
and
 (types) and size(s); suitability&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:44.75%;left:15.16%;width:78=
.08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>S=
ite
 characteristics &#8211; utilities, zoning, etc.&#13;</span></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:51.0%;left:18.35%;wid=
th:86.14%;
 height:5.25%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'pos=
ition:
 absolute;left:-3.69%'>&#8211;</span></span><span style=3D'font-size:86%'>R=
esidences
 &#8211; style, size, age, condition, number </span></span><span
 style=3D'position:absolute;top:56.25%;left:18.35%;width:75.09%;height:5.25=
%'><span
 style=3D'font-size:86%'>of bedrooms, heat type, etc.&#13;</span></span></d=
iv>
 <div class=3DB1 style=3D'position:absolute;top:62.74%;left:15.16%;width:78=
.08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>C=
ommercial
 - size, age, condition, use&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:69.0%;left:15.16%;width:78.=
08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>S=
tructures
 &#8211; size, age, condition&#13;</span></span></div>
 <div class=3DB><span style=3D'position:absolute;top:75.75%;left:13.85%;wid=
th:93.63%;
 height:6.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'posit=
ion:absolute;
 left:-4.0%'>&#8226;</span></span><span style=3D'font-size:88%'>Parcels tha=
t have
 sold &#8211; physical inventory at </span></span><span style=3D'position:a=
bsolute;
 top:82.0%;left:13.85%;width:79.4%;height:6.0%'><span style=3D'font-size:88=
%'>time
 of sale</span></span></div>
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31%;
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07%;
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8226;</span>Computerization
 of new/corrected data&#13;</span></div>
 <div class=3DB style=3D'position:absolute;top:41.75%;left:11.79%;width:83.=
14%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.5%;width:95.4=
9%;
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8226;</span>Computerized
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08%;
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6%;
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 data&#13;</span></div>
 <div class=3DB style=3D'position:absolute;top:57.75%;left:11.79%;width:83.=
14%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.5%;width:95.4=
9%;
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8226;</span>Verification
 of sales data:&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:66.0%;left:16.85%;width:78.=
08%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.1=
6%;
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08%;
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6%;
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 inventory&#13;</span></div>
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14%;
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9%;
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8226;</span>Data
 Mailers to property owners</span></div>
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n:absolute;
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l-format:
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on
 &#8211; identifying </span><span style=3D'position:absolute;top:38.0%;
 left:14.79%;width:79.4%;height:6.75%'>market influences and areas&#13;</sp=
an></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:4=
5.75%;
 left:11.04%;width:83.14%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.5%;width:95.49%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-4.71%'>&#8226;</span>Analysis of market
 trends:&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
53.5%;
 left:15.91%;width:78.08%;height:6.0%'><span style=3D'position:absolute;
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ormat:
 bullet;position:absolute;left:-4.23%'>&#8211;</span>By neighborhood&#13;</=
span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
60.25%;
 left:15.91%;width:78.08%;height:6.0%'><span style=3D'position:absolute;
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ormat:
 bullet;position:absolute;left:-4.23%'>&#8211;</span>By property type (exte=
rnal
 data?)&#13;</span></div>
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n:absolute;
 top:67.25%;left:14.79%;width:88.76%;height:6.75%'><span style=3D'mso-speci=
al-format:
 bullet;position:absolute;left:-4.21%'>&#8226;</span>Analysis of commercial
 market data &#8211; </span><span style=3D'position:absolute;top:73.75%;
 left:14.79%;width:86.89%;height:6.75%'>rental prices, income/expense ratio=
s, </span><span
 style=3D'position:absolute;top:80.0%;left:14.79%;width:79.4%;height:6.75%'=
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th:78.83%;
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211;</span><u>Cost</u>
 &#8211; based on the replacement cost </span><span style=3D'position:absol=
ute;
 top:47.75%;left:16.66%;width:86.7%;height:6.0%'>(new) less depreciation for
 age, condition, </span><span style=3D'position:absolute;top:54.0%;left:16.=
66%;
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th:86.89%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.66%'>&#8=
211;</span><u>Market</u>
 &#8211; based on real estate sales, i.e. &#8211; </span><span
 style=3D'position:absolute;top:67.75%;left:16.66%;width:75.09%;height:6.0%=
'>sales
 of comparable properties&#13;</span></div>
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t:-3.97%'>&#8211;</span><u>Income</u>
 &#8211; based on property&#8217;s ability to </span><span style=3D'positio=
n:
 absolute;top:81.5%;left:16.66%;width:75.09%;height:6.0%'>generate income&#=
13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:89.0%;left:13.48%;width:78.=
08%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.1=
6%;
 height:100.0%'><span style=3D'visibility:hidden'><span class=3DB1B
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 width:21.53%;height:3.25%'><span style=3D'font-family:Arial;font-size:58%;
 mso-field-code:meta16'>35</span><span style=3D'font-family:Arial;font-size=
:58%;
 mso-special-format:lastCR;display:none'>&#13;</span></div>
 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
=3D"_x0000_s152578"
  type=3D"#_x0000_m106498" style=3D'position:absolute;left:36pt;top:21.625p=
t;
  width:9in;height:90pt' o:userdrawn=3D"f">
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=3D"#_x0000_m106499"
  style=3D'position:absolute;left:1in;top:156pt;width:612pt;height:282pt'
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 <div v:shape=3D"_x0000_s152578" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Valuation Process</div>
 <div v:shape=3D"_x0000_s152579">
 <div class=3DB style=3D'position:absolute;top:30.0%;left:11.04%;width:83.1=
4%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.5%;width:95.4=
9%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-4.71%'>&#=
8226;</span>Valuation
 analysis:&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:38.25%;left:19.1%;wid=
th:75.65%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-4.2%'>&#82=
11;</span>Develop
 unit land prices by type and </span><span style=3D'position:absolute;top:4=
4.5%;
 left:19.1%;width:75.09%;height:6.0%'>neighborhood&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:52.0%;left:19.1%;widt=
h:75.09%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-4.23%'>&#8=
211;</span>Cost
 and depreciation analysis and </span><span style=3D'position:absolute;
 top:58.25%;left:19.1%;width:75.09%;height:6.0%'>modification&#13;</span></=
div>
 <div class=3DB1 style=3D'position:absolute;top:65.75%;left:15.91%;width:78=
.08%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.1=
6%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-4.23%'>&=
#8211;</span>Test
 and develop:&#13;</span></div>
 <div class=3DB2 style=3D'position:absolute;top:73.0%;left:20.97%;width:73.=
22%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.58%;width:96.=
41%;
 height:100.0%'><span class=3DB2B style=3D'position:absolute;left:-3.71%'>&=
#8226;</span>Residential
 market factors and models&#13;</span></div>
 <div class=3DB2><span style=3D'position:absolute;top:79.25%;left:23.59%;
 width:73.03%;height:5.25%'><span class=3DB2B style=3D'position:absolute;
 left:-3.58%'>&#8226;</span>Commercial market and income/expense </span><sp=
an
 style=3D'position:absolute;top:84.5%;left:23.59%;width:70.59%;height:5.25%=
'>models</span></div>
 </div>
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visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
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 <div v:shape=3D"_x0000_s106502" class=3DO>
 <div style=3D'text-align:right;position:absolute;top:92.0%;left:72.65%;
 width:21.53%;height:3.25%'><span style=3D'font-family:Arial;font-size:58%;
 mso-field-code:meta16'>36</span><span style=3D'font-family:Arial;font-size=
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 mso-special-format:lastCR;display:none'>&#13;</span></div>
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  type=3D"#_x0000_m106498" style=3D'position:absolute;left:36pt;top:21.625p=
t;
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s153603" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:60pt;top:174pt;width:612pt;height:282pt'
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  <o:lock v:ext=3D"edit" text=3D"f"/>
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 <div v:shape=3D"_x0000_s153602" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Value Review Process</div>
 <div v:shape=3D"_x0000_s153603" class=3DB><span style=3D'position:absolute;
 top:33.25%;left:13.1%;width:91.57%;height:6.75%'><span class=3DBB
 style=3D'position:absolute;left:-4.08%'>&#8226;</span>Determine the Fair M=
arket
 Value for all </span><span style=3D'position:absolute;top:40.5%;left:13.1%;
 width:90.82%;height:6.75%'>parcels using computer-assisted mass </span><sp=
an
 style=3D'position:absolute;top:47.5%;left:13.1%;width:79.4%;height:6.75%'>=
appraisal
 techniques&#13;</span><span style=3D'position:absolute;top:56.0%;left:13.1=
%;
 width:94.0%;height:6.75%'><span class=3DBB style=3D'position:absolute;left=
:-3.98%'>&#8226;</span>Computer
 value estimates are reviewed </span><span style=3D'position:absolute;top:6=
3.24%;
 left:13.1%;width:83.33%;height:6.75%'>in the field by
 appraisers/assessors&#13;</span><span style=3D'position:absolute;top:71.75=
%;
 left:13.1%;width:93.63%;height:6.75%'><span class=3DBB style=3D'position:a=
bsolute;
 left:-4.0%'>&#8226;</span>Value adjustments and data corrections </span><s=
pan
 style=3D'position:absolute;top:78.75%;left:13.1%;width:82.2%;height:6.75%'=
>are
 maintained to the computer file</span></div>
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, 101%, 101%, 0%);
visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
 masterhref=3D"master06.xml">
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 mso-field-code:meta16'>37</span><span style=3D'font-family:Arial;font-size=
:58%;
 mso-special-format:lastCR;display:none'>&#13;</span></div>
 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s154627" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:1in;top:174pt;width:612pt;height:282pt'
  o:userdrawn=3D"f">
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  <v:stroke o:forcedash=3D"f"/>
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  <p:placeholder type=3D"body" position=3D"1"/></v:shape>
 <div v:shape=3D"_x0000_s154626" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Full Disclosure Process</div>
 <div v:shape=3D"_x0000_s154627">
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:3=
2.75%;
 left:11.04%;width:83.14%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.5%;width:95.49%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-4.71%'>&#8226;</span>Assessment Disclosure
 Notices:&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
40.25%;
 left:15.91%;width:82.02%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:3.88%;width:96.11%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.03%'>&#8211;</span>Notice of new prelimin=
ary
 assessment&#13;</span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
47.25%;
 left:15.91%;width:78.08%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:4.07%;width:96.16%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-4.23%'>&#8211;</span>Estimated effect on
 taxes:&#13;</span></div>
 <div class=3DB2 style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positi=
on:absolute;
 top:54.0%;left:23.59%;width:79.58%;height:5.25%'><span style=3D'mso-specia=
l-format:
 bullet;position:absolute;left:-3.29%'>&#8226;</span>Based on prior
 year&#8217;s levies and new taxable </span><span style=3D'position:absolut=
e;
 top:58.75%;left:23.59%;width:82.2%;height:5.25%'>values, new estimated tax
 rates are calculated&#13;</span></div>
 <div class=3DB2 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
64.5%;
 left:20.97%;width:73.22%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.58%;width:96.41%;height:100.0%'><span style=3D'mso-special-f=
ormat:
 bullet;position:absolute;left:-3.71%'>&#8226;</span>Rates are applied to n=
ew
 assessment&#13;</span></div>
 <div class=3DB2 style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positi=
on:absolute;
 top:70.5%;left:23.59%;width:75.65%;height:5.25%'><span style=3D'mso-specia=
l-format:
 bullet;position:absolute;left:-3.46%'>&#8226;</span>Compares taxes actually
 paid to estimated </span><span style=3D'position:absolute;top:75.25%;left:=
23.59%;
 width:70.59%;height:5.25%'>taxes based on assessment&#13;</span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:8=
1.25%;
 left:11.04%;width:83.14%;height:6.75%'><span style=3D'position:absolute;
 top:0%;left:4.5%;width:95.49%;height:100.0%'><span style=3D'mso-special-fo=
rmat:
 bullet;position:absolute;left:-4.71%'>&#8226;</span>Informal Meetings with
 taxpayers</span></div>
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onkeypress=3D"_KPH()">

<div id=3DSlideObj class=3Dsld style=3D'position:absolute;top:0px;left:0px;
width:534px;height:400px;font-size:16px;background-color:white;clip:rect(0%=
, 101%, 101%, 0%);
visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
 masterhref=3D"master06.xml">
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  href=3D"master06.xml#_x0000_s106502"/>
 <div v:shape=3D"_x0000_s106502" class=3DO>
 <div style=3D'text-align:right;position:absolute;top:92.0%;left:72.65%;
 width:21.53%;height:3.25%'><span style=3D'font-family:Arial;font-size:58%;
 mso-field-code:meta16'>38</span><span style=3D'font-family:Arial;font-size=
:58%;
 mso-special-format:lastCR;display:none'>&#13;</span></div>
 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
=3D"_x0000_s155650"
  type=3D"#_x0000_m106498" style=3D'position:absolute;left:36pt;top:21.625p=
t;
  width:9in;height:90pt' o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
  <p:placeholder type=3D"title"/></v:shape><p:shaperange
  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s155651" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:60pt;top:174pt;width:612pt;height:282pt'
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 <div v:shape=3D"_x0000_s155650" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Typical Schedule</div>
 <div v:shape=3D"_x0000_s155651" class=3DB>
 <div style=3D'position:absolute;top:33.25%;left:9.36%;width:94.19%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:3.97%;width:96.02%;height:100.0%'><=
span
 class=3DBB style=3D'position:absolute;left:-4.14%'>&#8226;</span>Data coll=
ection
 &#8211; complete by summer&#13;</span></div>
 <div style=3D'position:absolute;top:41.75%;left:9.36%;width:94.0%;height:6=
.75%'><span
 style=3D'position:absolute;top:0%;left:3.98%;width:96.01%;height:100.0%'><=
span
 class=3DBB style=3D'position:absolute;left:-4.14%'>&#8226;</span>Sales/mar=
ket
 analysis &#8211; early summer&#13;</span></div>
 <div style=3D'position:absolute;top:50.24%;left:9.36%;width:83.14%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.5%;width:95.49%;height:100.0%'><s=
pan
 class=3DBB style=3D'position:absolute;left:-4.71%'>&#8226;</span>Valuation=
 process
 &#8211; late summer&#13;</span></div>
 <div style=3D'position:absolute;top:58.75%;left:9.36%;width:91.19%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:4.1%;width:95.89%;height:100.0%'><s=
pan
 class=3DBB style=3D'position:absolute;left:-4.28%'>&#8226;</span>Field rev=
iew
 &#8211; fall (complete by Dec.)&#13;</span></div>
 <div style=3D'position:absolute;top:67.25%;left:9.36%;width:94.75%;height:=
6.75%'><span
 style=3D'position:absolute;top:0%;left:3.95%;width:96.04%;height:100.0%'><=
span
 class=3DBB style=3D'position:absolute;left:-4.11%'>&#8226;</span>Full disc=
losure
 process &#8211; Jan. &#8211; March&#13;</span></div>
 <div style=3D'position:absolute;top:76.0%;left:9.36%;width:87.45%;height:6=
.75%'><span
 style=3D'position:absolute;top:0%;left:4.28%;width:95.71%;height:100.0%'><=
span
 class=3DBB style=3D'position:absolute;left:-4.47%'>&#8226;</span>Tentative
 Assessment Roll &#8211; May 1</span></div>
 </div>
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, 101%, 101%, 0%);
visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
 masterhref=3D"master06.xml">
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 width:21.53%;height:3.25%'><span style=3D'font-family:Arial;font-size:58%;
 mso-field-code:meta16'>40</span><span style=3D'font-family:Arial;font-size=
:58%;
 mso-special-format:lastCR;display:none'>&#13;</span></div>
 </div>
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=3D"_x0000_s157698"
  type=3D"#_x0000_m106498" style=3D'position:absolute;left:36pt;top:21.625p=
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.0%;
 left:1.87%;width:96.44%;height:9.25%'>Resources and Skills Needed</div>
 <div v:shape=3D"_x0000_s157699" class=3DB>
 <div style=3D'mso-line-spacing:"90 20 0";position:absolute;top:26.0%;left:=
8.42%;
 width:83.14%;height:6.0%'><span style=3D'position:absolute;top:0%;left:4.5=
%;
 width:95.49%;height:100.0%'><span style=3D'font-size:88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.71%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Data collection skills/experience&#13;</span></spa=
n></div>
 <div style=3D'mso-line-spacing:"90 20 0";position:absolute;top:33.0%;left:=
8.42%;
 width:83.14%;height:6.0%'><span style=3D'position:absolute;top:0%;left:4.5=
%;
 width:95.49%;height:100.0%'><span style=3D'font-size:88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.71%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Knowledge of local/regional market&#13;</span></sp=
an></div>
 <div style=3D'mso-line-spacing:"90 20 0"'><span style=3D'position:absolute;
 top:39.75%;left:12.17%;width:79.4%;height:6.0%'><span style=3D'font-size:8=
8%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.71%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Hardware/software for accessing and </span></span>=
<span
 style=3D'position:absolute;top:45.25%;left:12.17%;width:79.4%;height:6.0%'=
><span
 style=3D'font-size:88%'>analyzing local and external data&#13;</span></spa=
n></div>
 <div style=3D'mso-line-spacing:"90 20 0";position:absolute;top:52.25%;
 left:8.42%;width:91.01%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:4.11%;width:95.88%;height:100.0%'><span style=3D'font-size:88%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.29%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Ability/experience to run analysis software&#13;</=
span></span></div>
 <div style=3D'mso-line-spacing:"90 20 0";position:absolute;top:59.0%;left:=
8.42%;
 width:83.14%;height:6.0%'><span style=3D'position:absolute;top:0%;left:4.5=
%;
 width:95.49%;height:100.0%'><span style=3D'font-size:88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.71%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Advanced statistical skills&#13;</span></span></di=
v>
 <div style=3D'mso-line-spacing:"90 20 0";position:absolute;top:66.0%;left:=
8.42%;
 width:83.14%;height:6.0%'><span style=3D'position:absolute;top:0%;left:4.5=
%;
 width:95.49%;height:100.0%'><span style=3D'font-size:88%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.71%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Hardware/software for valuation &#13;</span></span=
></div>
 <div style=3D'mso-line-spacing:"90 20 0";position:absolute;top:72.75%;
 left:8.42%;width:92.88%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:4.03%;width:95.96%;height:100.0%'><span style=3D'font-size:88%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.2%'>&#8226;</=
span></span><span
 style=3D'font-size:88%'>Ability/experience to run valuation software&#13;<=
/span></span></div>
 <div style=3D'mso-line-spacing:"90 20 0";position:absolute;top:79.75%;
 left:8.42%;width:83.14%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:4.5%;width:95.49%;height:100.0%'><span style=3D'font-size:88%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.71%'>&#8226;<=
/span></span><span
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width:534px;height:400px;font-size:16px;background-color:white;clip:rect(0%=
, 101%, 101%, 0%);
visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
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  href=3D"master06.xml#_x0000_s106502"/>
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 mso-field-code:meta16'>41</span><span style=3D'font-family:Arial;font-size=
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 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
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t;
  width:9in;height:90pt' o:userdrawn=3D"f">
  <v:fill o:detectmouseclick=3D"f"/>
  <v:stroke o:forcedash=3D"f"/>
  <o:lock v:ext=3D"edit" text=3D"f"/>
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s158723" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:54pt;top:138pt;width:612pt;height:312pt'
  o:userdrawn=3D"f">
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 <div v:shape=3D"_x0000_s158722" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Local Capacity Options</div>
 <div v:shape=3D"_x0000_s158723">
 <div class=3DB style=3D'mso-line-spacing:"90 20 0"'><span style=3D'positio=
n:absolute;
 top:26.0%;left:12.17%;width:93.25%;height:6.0%'><span style=3D'font-size:8=
8%'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.01%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>Usually not economically feasible or practical </s=
pan></span><span
 style=3D'position:absolute;top:31.75%;left:12.17%;width:83.89%;height:6.0%=
'><span
 style=3D'font-size:88%'>to have all of the necessary resources in </span><=
/span><span
 style=3D'position:absolute;top:37.25%;left:12.17%;width:79.4%;height:6.0%'=
><span
 style=3D'font-size:88%'>each municipality&#13;</span></span></div>
 <div class=3DB style=3D'mso-line-spacing:"90 20 0";position:absolute;top:4=
4.0%;
 left:8.42%;width:83.14%;height:6.0%'><span style=3D'position:absolute;
 top:0%;left:4.5%;width:95.49%;height:100.0%'><span style=3D'font-size:88%'=
><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.71%'>&#8226;<=
/span></span><span
 style=3D'font-size:88%'>How local capacity can be increased &#13;</span></=
span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
50.74%;
 left:13.48%;width:78.08%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:4.07%;width:96.16%;height:100.0%'><span style=3D'font-size:86%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.23%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Increase staff/time at the municipal level&#13;</s=
pan></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
56.75%;
 left:13.48%;width:78.08%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:4.07%;width:96.16%;height:100.0%'><span style=3D'font-size:86%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.23%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Intensive training of municipal staff&#13;</span><=
/span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
62.5%;
 left:13.48%;width:82.58%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.85%;width:96.14%;height:100.0%'><span style=3D'font-size:86%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.0%'>&#8211;</=
span></span><span
 style=3D'font-size:86%'>Collaborative arrangements with other towns&#13;</=
span></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
68.25%;
 left:13.48%;width:89.7%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.54%;width:96.45%;height:100.0%'><span style=3D'font-size:86%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-3.67%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Contracting with vendors/contractors/consultants&#=
13;</span></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
74.25%;
 left:13.48%;width:80.14%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:3.97%;width:96.02%;height:100.0%'><span style=3D'font-size:86%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.13%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>County-provided valuation support services&#13;</s=
pan></span></div>
 <div class=3DB1 style=3D'mso-line-spacing:"90 20 0";position:absolute;top:=
80.0%;
 left:13.48%;width:78.08%;height:5.25%'><span style=3D'position:absolute;
 top:0%;left:4.07%;width:96.16%;height:100.0%'><span style=3D'font-size:86%=
'><span
 style=3D'mso-special-format:bullet;position:absolute;left:-4.23%'>&#8211;<=
/span></span><span
 style=3D'font-size:86%'>Combinations of the above</span></span></div>
 </div>
</p:slide></div>

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visibility:hidden'><p:slide coordsize=3D"720,540"
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 <div v:shape=3D"_x0000_s160770" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Resource Options</div>
 <div v:shape=3D"_x0000_s160771">
 <div class=3DB style=3D'position:absolute;top:24.25%;left:5.99%;width:88.2=
%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.7=
5%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.43%'>&#8226;</span></span><span style=3D'font-size:88%'>F=
ull
 Contractor-assisted Project:&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:31.5%;left:11.04%;width:83.=
14%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.1=
7%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.74%'>&#8211;</span></span><span style=3D'font-size:86%'>C=
ontractor
 handles virtually all project duties&#13;</span></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:38.0%;left:14.04%;wid=
th:92.69%;
 height:5.25%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'pos=
ition:
 absolute;left:-3.23%'>&#8211;</span></span><span style=3D'font-size:86%'>A=
ssessor
 MUST participate, monitor and approve all </span></span><span
 style=3D'position:absolute;top:43.25%;left:14.04%;width:79.96%;height:5.25=
%'><span
 style=3D'font-size:86%'>work products and valuation decisions&#13;</span><=
/span></div>
 <div class=3DB1 style=3D'position:absolute;top:49.75%;left:11.04%;width:83=
.14%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.1=
7%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.74%'>&#8211;</span></span><span style=3D'font-size:86%'>U=
sually
 the highest per parcel cost&#13;</span></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:56.0%;left:14.04%;wid=
th:82.95%;
 height:5.25%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'pos=
ition:
 absolute;left:-3.61%'>&#8211;</span></span><span style=3D'font-size:86%'>C=
ost
 per parcel can usually be reduced if more </span></span><span
 style=3D'position:absolute;top:61.5%;left:14.04%;width:79.96%;height:5.25%=
'><span
 style=3D'font-size:86%'>municipalities (parcels) are involved&#13;</span><=
/span></div>
 <div class=3DB1 style=3D'position:absolute;top:67.75%;left:11.04%;width:88=
.38%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:3.38%;width:96.=
39%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-3.51%'>&#8211;</span></span><span style=3D'font-size:86%'>U=
sually
 the only choice for initial reassessments</span></span></div>
 </div>
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 mso-special-format:lastCR;display:none'>&#13;</span></div>
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 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s161795" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:54pt;top:126pt;width:612pt;height:306pt'
  o:userdrawn=3D"f">
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 <div v:shape=3D"_x0000_s161794" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Resource Options</div>
 <div v:shape=3D"_x0000_s161795">
 <div class=3DB style=3D'position:absolute;top:24.25%;left:8.42%;width:83.1=
4%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:4.5%;width:95.49=
%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.71%'>&#8226;</span></span><span style=3D'font-size:88%'>I=
n-house
 Project&#13;</span></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:31.5%;left:16.66%;wid=
th:79.4%;
 height:5.25%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'pos=
ition:
 absolute;left:-4.0%'>&#8211;</span></span><span style=3D'font-size:86%'>As=
sessor
 would be responsible for all project </span></span><span style=3D'position=
:absolute;
 top:37.0%;left:16.66%;width:75.09%;height:5.25%'><span style=3D'font-size:=
86%'>activities&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:43.25%;left:13.48%;width:78=
.08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>U=
sually
 the lowest cost per parcel&#13;</span></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:49.75%;left:16.66%;
 width:75.09%;height:5.25%'><span style=3D'font-size:86%'><span class=3DB1B
 style=3D'position:absolute;left:-4.23%'>&#8211;</span></span><span
 style=3D'font-size:86%'>Most assessor&#8217;s offices lack the resources <=
/span></span><span
 style=3D'position:absolute;top:55.0%;left:16.66%;width:87.26%;height:5.25%=
'><span
 style=3D'font-size:86%'>(staffing, skills, etc.) to perform all of the
 activities </span></span><span style=3D'position:absolute;top:60.25%;left:=
16.66%;
 width:76.59%;height:5.25%'><span style=3D'font-size:86%'>associated with an
 initial or even an annual </span></span><span style=3D'position:absolute;
 top:65.75%;left:16.66%;width:75.09%;height:5.25%'><span style=3D'font-size=
:86%'>reassessment&#13;</span></span></div>
 <div class=3DB1><span style=3D'position:absolute;top:72.0%;left:16.66%;wid=
th:75.09%;
 height:5.25%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'pos=
ition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>M=
ore
 appropriate for &#8220;updates&#8221; or annual </span></span><span
 style=3D'position:absolute;top:77.25%;left:16.66%;width:83.33%;height:5.25=
%'><span
 style=3D'font-size:86%'>reassessment where assessor has some mass </span><=
/span><span
 style=3D'position:absolute;top:82.75%;left:16.66%;width:75.09%;height:5.25=
%'><span
 style=3D'font-size:86%'>appraisal experience</span></span></div>
 </div>
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onclick=3D"DocumentOnClick()" onresize=3D"_RSW()" onload=3D"LoadSld()"
onkeypress=3D"_KPH()">

<div id=3DSlideObj class=3Dsld style=3D'position:absolute;top:0px;left:0px;
width:534px;height:400px;font-size:16px;background-color:white;clip:rect(0%=
, 101%, 101%, 0%);
visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
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 <div style=3D'text-align:right;position:absolute;top:92.0%;left:72.65%;
 width:21.53%;height:3.25%'><span style=3D'font-family:Arial;font-size:58%;
 mso-field-code:meta16'>44</span><span style=3D'font-family:Arial;font-size=
:58%;
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 </div>
 <![endif]><p:shaperange href=3D"master06.xml#_x0000_m106498"/><v:shape id=
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  <p:placeholder type=3D"title"/></v:shape><p:shaperange
  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s162819" type=
=3D"#_x0000_m106499"
  style=3D'position:absolute;left:54pt;top:126pt;width:612pt;height:336pt'
  o:userdrawn=3D"f">
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.0%;
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 <div class=3DB style=3D'position:absolute;top:24.25%;left:8.42%;width:95.1=
3%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.93%;width:96.0=
6%;
 height:100.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'pos=
ition:
 absolute;left:-4.09%'>&#8226;</span></span><span style=3D'font-size:88%'>C=
ollaborative
 Project &#8211; potential participants &#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:31.5%;left:13.48%;width:78.=
08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>A=
ssessor&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:38.0%;left:13.48%;width:78.=
08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>C=
ounty
 staff (coordination, services, etc)&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:44.25%;left:13.48%;width:78=
.08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>S=
taff
 from another municipality&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:50.74%;left:13.48%;width:78=
.08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>O=
ther
 municipalities (&#8220;CAPs&#8221;)&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:57.25%;left:13.48%;width:78=
.08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>C=
ontractor/vendor/consultants&#13;</span></span></div>
 <div class=3DB1 style=3D'position:absolute;top:63.5%;left:13.48%;width:78.=
08%;
 height:5.25%'><span style=3D'position:absolute;top:0%;left:4.07%;width:96.=
16%;
 height:100.0%'><span style=3D'font-size:86%'><span class=3DB1B style=3D'po=
sition:
 absolute;left:-4.23%'>&#8211;</span></span><span style=3D'font-size:86%'>O=
RPS
 staff&#13;</span></span></div>
 <div class=3DB><span style=3D'position:absolute;top:70.25%;left:12.17%;wid=
th:85.01%;
 height:6.0%'><span style=3D'font-size:88%'><span class=3DBB style=3D'posit=
ion:absolute;
 left:-4.4%'>&#8226;</span></span><span style=3D'font-size:88%'>Cost can va=
ry
 depending upon who does </span></span><span style=3D'position:absolute;
 top:76.5%;left:12.17%;width:79.4%;height:6.0%'><span style=3D'font-size:88=
%'>what
 activities</span></span></div>
 </div>
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visibility:hidden'><p:slide coordsize=3D"720,540"
 colors=3D"#ffffff,#000000,#808080,#000000,#bbe0e3,#333399,#009999,#99cc00"
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 <div v:shape=3D"_x0000_s163842" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Collaboration</div>
 <div v:shape=3D"_x0000_s163843">
 <div class=3DB style=3D'position:absolute;top:24.5%;left:5.99%;width:88.2%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.=
75%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-4.43%'>&#=
8226;</span>Benefits
 of collaboration:&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:32.75%;left:14.04%;
 width:89.32%;height:6.0%'><span class=3DB1B style=3D'position:absolute;lef=
t:-3.35%'>&#8211;</span>Decrease
 per parcel costs thru economy of </span><span style=3D'position:absolute;
 top:39.0%;left:14.04%;width:88.38%;height:6.0%'>scale and by avoiding
 duplication of efforts&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:46.5%;left:14.04%;wid=
th:86.7%;
 height:6.0%'><span class=3DB1B style=3D'position:absolute;left:-3.45%'>&#8=
211;</span>Allows
 increased local capacity (skills and </span><span style=3D'position:absolu=
te;
 top:52.75%;left:14.04%;width:79.96%;height:6.0%'>resources) to be provided
 more cost-</span><span style=3D'position:absolute;top:58.75%;left:14.04%;
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  href=3D"master06.xml#_x0000_m106499"/><v:shape id=3D"_x0000_s164867" type=
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 <div v:shape=3D"_x0000_s164866" class=3DT style=3D'position:absolute;top:8=
.0%;
 left:5.99%;width:88.2%;height:9.25%'>Reassessment Costs</div>
 <div v:shape=3D"_x0000_s164867">
 <div class=3DB style=3D'position:absolute;top:24.5%;left:5.99%;width:88.2%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.=
75%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-4.43%'>&#=
8226;</span>Consider
 it on a per parcel basis&#13;</span></div>
 <div class=3DB1><span style=3D'position:absolute;top:32.75%;left:14.04%;
 width:86.51%;height:6.0%'><span class=3DB1B style=3D'position:absolute;lef=
t:-3.46%'>&#8211;</span>Per
 parcel cost is relatively insignificant in </span><span style=3D'position:=
absolute;
 top:39.0%;left:14.04%;width:79.96%;height:6.0%'>relation to the average
 property tax bill&#13;</span></div>
 <div class=3DB style=3D'position:absolute;top:46.5%;left:5.99%;width:88.2%;
 height:6.75%'><span style=3D'position:absolute;top:0%;left:4.24%;width:95.=
75%;
 height:100.0%'><span class=3DBB style=3D'position:absolute;left:-4.43%'>&#=
8226;</span>Not
 a one time effort or expense&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:55.0%;left:11.04%;width:83.=
14%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.6%;width:96.17=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.74%'>&=
#8211;</span>Should
 be a continuous effort&#13;</span></div>
 <div class=3DB1 style=3D'position:absolute;top:62.5%;left:11.04%;width:88.=
2%;
 height:6.0%'><span style=3D'position:absolute;top:0%;left:3.39%;width:96.6=
%;
 height:100.0%'><span class=3DB1B style=3D'position:absolute;left:-3.51%'>&=
#8211;</span>Consider
 it as an investment in the future</span></div>
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<div class=3DN>Click to edit Master text styles&#13;</div>

<div class=3DN1>Second level&#13;</div>

<div class=3DN2>Third level&#13;</div>

<div class=3DN3>Fourth level&#13;</div>

<div class=3DN4>Fifth level</div>

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------=_NextPart_01C8E334.B4640F00
Content-Location: file:///C:/6E4BB24E/Troy_reassessmentpresentation_files/script.js
Content-Transfer-Encoding: quoted-printable
Content-Type: application/javascript; charset="us-ascii"

function LoadSld()
{
	var sld=3DGetObj("SlideObj")
	if( !g_supportsPPTHTML ) {	=09
		sld.style.visibility=3D"visible"
		return
	}

	if( MakeNotesVis() ) return

	runAnimations =3D _InitAnimations();
=09
	if( IsWin("PPTSld") )
		parent.SldUpdated(GetSldId())
	g_origSz=3DparseInt(SlideObj.style.fontSize)
	g_origH=3Dsld.style.posHeight
	g_origW=3Dsld.style.posWidth
	g_scaleHyperlinks=3D(document.all.tags("AREA").length>0)
	if( g_scaleHyperlinks )
		InitHLinkArray()
	if( g_scaleInFrame||(IsWin("PPTSld") && parent.IsFullScrMode() ) )
		document.body.scroll=3D"no"
	_RSW()
	if( IsWin("PPTSld") && parent.IsFullScrMode() )
		FullScrInit();
=09
	MakeSldVis();
	ChkAutoAdv()

	if( runAnimations )
	{
		if( document.all("NSPlay") )
			document.all("NSPlay").autoStart =3D false;

		if( sld.filters && sld.filters.revealtrans )
			setTimeout( "document.body.start()", sld.filters.revealtrans.duration * =
1000 );
		else
			document.body.start();
	}
}

function MakeSldVis()=20
{
	var fTrans=3Dg_showAnimation && SldHasTrans()
	if( fTrans )=09
	{
		if( g_bgSound ) {
			idx=3Dg_bgSound.indexOf(",");
			pptSound.src=3Dg_bgSound.substr( 0, idx );
			pptSound.loop=3D -(parseInt(g_bgSound.substr(idx+1)));
		}
		SlideObj.filters.revealtrans.Apply()=09
    }
	SlideObj.style.visibility=3D"visible"
	if( fTrans )
		SlideObj.filters.revealtrans.Play()
}
function MakeNotesVis()=20
{
	if( !IsNts() ) return false=20
	SlideObj.style.display=3D"none"
	nObj =3D document.all.item("NotesObj")
	parent.SetHasNts(0)
	if( nObj ) {=20
		nObj.style.display=3D""
		parent.SetHasNts(1)
	}
	return 1
}
function ChkAutoAdv()
{
	if(SldHasTrans())
		SlideObj.onfilterchange=3DAutoAdv
	else
		AutoAdv()
}
function AutoAdv()
{
	if(!IsWin("PPTSld") || !gUseSldTimings )return
	var sld=3DGetCurSld()
	if( (sld.mAdvDelay>0) && !parent.IsFramesMode() )
		setTimeout("parent.GoToNextSld()",sld.mAdvDelay)
}
function GetObj(id)
{
	if(g_supportsPPTHTML) return document.all(id);
	else return document.getElementById(id);
}
function SldHasTrans() { return SlideObj.style.filter !=3D ""; }
function GetSldId()=20
{
	var regExp =3D /file:\/\/\//i
	var pos =3D location.href.search(regExp)
	if (MHTMLPrefix !=3D "" && pos !=3D -1)
		sId =3D location.href.substring(pos)
	else
	{
		sId =3D RemoveFilePrefixFromHref(location.href);
		var regExp =3D /\//
		var fixedHref =3D sId
		var pos =3D -1
=09
		pos =3D fixedHref.search(regExp)
		while (pos !=3D -1)
		{
			fixedHref =3D fixedHref.replace(regExp, "\\")
			pos =3D fixedHref.search(regExp)
		}
=09
		if (g_fBaseHyperlink =3D=3D true)
			sId =3D "file:///" + fixedHref;
		else
			sId =3D fixedHref.substring(fixedHref.lastIndexOf('\\') + 1)
	}
=09
	return sId
}
function HideMenu() { if( frames["PPTSld"] && PPTSld.document.all.item("ctx=
tmenu") && PPTSld.ctxtmenu.style.display!=3D"none" ) { PPTSld.ctxtmenu.styl=
e.display=3D'none'; return true } return false }
function IsWin( name ) { return window.name =3D=3D name }
function IsNts() { return IsWin("PPTNts") }
function IsSldOrNts() { return( IsWin("PPTSld")||IsWin("PPTNts") ) }
function SupportsPPTAnimation() { return( navigator.platform =3D=3D "Win32"=
 && navigator.appVersion.indexOf("Windows")>0 ) }
function SupportsPPTHTML()
{
	var appVer=3Dnavigator.appVersion, msie=3DappVer.indexOf("MSIE "), ver=3D0
	if( msie >=3D 0 )
		ver=3DparseFloat( appVer.substring( msie+5, appVer.indexOf(";",msie) ) )
	else
		ver=3DparseInt(appVer)

	return( ver >=3D 4 && msie >=3D 0 )
}
function _RSW()
{
	if( !g_supportsPPTHTML || IsNts() ||
	  ( !g_scaleInFrame && (!IsWin("PPTSld") || !parent.IsFullScrMode()) ) )
		return

        var padding=3D0;
        if( IsWin("PPTSld") && parent.IsFramesMode() ) padding=3D6

	cltWidth=3Ddocument.body.clientWidth-padding
	cltHeight=3Ddocument.body.clientHeight-padding
	factor=3D(1.0*cltWidth)/g_origW
	if( cltHeight < g_origH*factor )
		factor=3D(1.0*cltHeight)/g_origH

	newSize =3D g_origSz * factor
	if( newSize < 1 ) newSize=3D1

	s=3DSlideObj.style
	s.fontSize=3DnewSize+"px"
	s.posWidth=3Dg_origW*factor
	s.posHeight=3Dg_origH*factor
	s.posLeft=3D(cltWidth-s.posWidth+padding)/2
	s.posTop=3D(cltHeight-s.posHeight+padding)/2

	if( g_scaleHyperlinks )
		ScaleHyperlinks( factor )
}
function _InitAnimations()
{
	animRuntimeInstalled =3D ''+document.body.localTime !=3D 'undefined';
	isFullScreen =3D (window.name =3D=3D "PPTSld") && !parent.IsFramesMode();
	g_animUseRuntime =3D g_showAnimation && animRuntimeInstalled && !(isFullSc=
reen && parent.IsSldVisited());
	if( g_animUseRuntime ) {
		collSeq =3D document.all.tags("seq");
		if( collSeq !=3D null ) {
			for(ii=3D0;ii<collSeq.length;ii++) {
				if( collSeq[ii].getAttribute( "p:nodeType" ) =3D=3D "mainSeq" ) {
					g_animMainSequence =3D collSeq[ii];
					break;
				}
			}
		}
=09
		if( g_animItemsToHide && document.body.playAnimations !=3D false ) {
			for(jj =3D 0; jj < g_animItemsToHide.length; jj++) {
				if( hideObj =3D GetObj(g_animItemsToHide[jj]) )
					hideObj.runtimeStyle.visibility=3D"hidden";
			}
		}

		if( g_animInteractiveItems ){
			for(jj =3D 0; jj < g_animInteractiveItems.length; jj++) {
				if( triggerObj =3D GetObj(g_animInteractiveItems[jj]) )
					triggerObj.runtimeStyle.cursor=3D"hand";
			}
		}
	=09
		if( gUseSldTimings && ''+g_animSlideTime !=3D 'undefined' ) {
			adjustedTime =3D document.body.calculateAutoAdvanceTimes( g_animSlideTim=
e, g_animEffectTimings );
			if( IsWin("PPTSld") && adjustedTime !=3D g_animSlideTime ) {
			   var sld =3D GetCurSld();
			   sld.mAdvDelay =3D adjustedTime * 1000;
			}
		}
	}

	return g_animUseRuntime;
}

gSldJump =3D 0, gSldJumpTrack =3D 0, gSldJumpIdx =3D "";

function _KPH()
{=20
	if( IsNts() ) return;

	if( !parent.IsFramesMode() && event.keyCode =3D=3D 27 && !HideMenu() )
		parent.window.close( self );
	else if( event.keyCode =3D=3D 32 ) {
		if( window.name =3D=3D "PPTSld" )
			parent.PPTSld.DocumentOnClick();
		else
			parent.GoToNextSld();
	}

	CatchNumKeys( parent, event );
}

function CatchNumKeys( win, event ) {
	if( win.IsFullScrMode() && (48<=3Devent.keyCode) && (event.keyCode<=3D57) =
) {
		gSldJump =3D 1;
		gSldJumpIdx +=3D (event.keyCode-48).toString();
	}
	if( win.IsFullScrMode() && gSldJump && event.keyCode =3D=3D 13 ) {
		var numSlds =3D parent.GetSldList().mList.length
		if ( gSldJumpIdx > numSlds )
			gSldJumpIdx =3D numSlds;
		if ( gSldJumpIdx >=3D 0 ) {
			if ( gSldJumpIdx =3D=3D 0 )
				gSldJumpIdx =3D 1;
			var jumpTo =3D parseInt(gSldJumpIdx);
			gSldJump =3D 0; gSldJumpIdx =3D "";
			win.GoToSld( parent.GetSldList().mList[jumpTo-1].mSldHref )
		}
	}
}

function _KDH()
{
	if( event.keyCode =3D=3D 8 ) {
		event.returnValue =3D 0;
		parent.GoToPrevSld();
	}
}
function DocumentOnClick()
{
	if( IsNts() || parent.HideMenu() ) return;
	if( ( g_allowAdvOnClick && !parent.IsFramesMode() ) ||
	    (event && (event.keyCode=3D=3D32) ) )
		parent.GoToNextSld();
}



var g_supportsPPTHTML =3D SupportsPPTHTML(), g_scaleInFrame =3D 1, gId=3D""=
, g_bgSound=3D"",
    g_scaleHyperlinks =3D false, g_allowAdvOnClick =3D 1, g_showInBrowser =
=3D 0, gLoopCont =3D 0, gUseSldTimings =3D 1;
var g_showAnimation =3D g_supportsPPTHTML && SupportsPPTAnimation() && ( (w=
indow.name=3D=3D"PPTSld" && !parent.IsFramesMode()) || g_showInBrowser );va=
r g_animManager =3D null;
var g_animUseRuntime =3D false;
var g_animItemsToHide, g_animInteractiveItems, g_animSlideTime;
var g_animMainSequence =3D null;

var ENDSHOW_MESG=3D"End of slide show, click to exit.", SCREEN_MODE=3D"Fram=
es", gIsEndShow=3D0, NUM_VIS_SLDS=3D46, SCRIPT_HREF=3D"script.js", FULLSCR_=
HREF=3D"fullscreen.htm";
var gCurSld =3D gPrevSld =3D 1, g_offset =3D 0, gNtsOpen =3D gHasNts =3D gO=
tlTxtExp =3D 0, gHasNarration =3D 0, gOtlOpen =3D true
window.gPPTHTML=3DSupportsPPTHTML()
var g_fBaseHyperlink =3D false;
var gMainDoc=3Dnew Array(new hrefList("slide0002.htm",1,-1,1),new hrefList(=
"slide0003.htm",1,-1,1),new hrefList("slide0004.htm",1,-1,1),new hrefList("=
slide0005.htm",1,-1,1),new hrefList("slide0006.htm",1,-1,1),new hrefList("s=
lide0007.htm",1,-1,1),new hrefList("slide0008.htm",1,-1,1),new hrefList("sl=
ide0009.htm",1,-1,1),new hrefList("slide0010.htm",1,-1,1),new hrefList("sli=
de0011.htm",1,-1,1),new hrefList("slide0012.htm",1,-1,1),new hrefList("slid=
e0013.htm",1,-1,1),new hrefList("slide0014.htm",1,-1,1),new hrefList("slide=
0015.htm",1,-1,1),new hrefList("slide0016.htm",1,-1,1),new hrefList("slide0=
017.htm",1,-1,1),new hrefList("slide0018.htm",1,-1,1),new hrefList("slide00=
19.htm",1,-1,1),new hrefList("slide0020.htm",1,-1,1),new hrefList("slide002=
1.htm",1,-1,1),new hrefList("slide0022.htm",1,-1,1),new hrefList("slide0023=
.htm",1,-1,1),new hrefList("slide0024.htm",1,-1,1),new hrefList("slide0025.=
htm",1,-1,1),new hrefList("slide0026.htm",1,-1,1),new hrefList("slide0027.h=
tm",1,-1,1),new hrefList("slide0028.htm",1,-1,1),new hrefList("slide0029.ht=
m",1,-1,1),new hrefList("slide0030.htm",1,-1,1),new hrefList("slide0031.htm=
",1,-1,1),new hrefList("slide0032.htm",1,-1,1),new hrefList("slide0033.htm"=
,1,-1,1),new hrefList("slide0034.htm",1,-1,1),new hrefList("slide0035.htm",=
1,-1,1),new hrefList("slide0036.htm",1,-1,1),new hrefList("slide0037.htm",1=
,-1,1),new hrefList("slide0038.htm",1,-1,1),new hrefList("slide0039.htm",1,=
-1,1),new hrefList("slide0040.htm",1,-1,1),new hrefList("slide0041.htm",1,-=
1,1),new hrefList("slide0042.htm",1,-1,1),new hrefList("slide0043.htm",1,-1=
,1),new hrefList("slide0044.htm",1,-1,1),new hrefList("slide0045.htm",1,-1,=
1),new hrefList("slide0046.htm",1,-1,1),new hrefList("slide0047.htm",1,-1,1=
));

/*********************************************
 Frameset functions

 These functions control slide navigation
 and state of the frameset.
**********************************************/

function RemoveFilePrefixFromHref(href)
{
	var regExp =3D /^file:\/\/\//i;
	return href.replace(regExp, "")
}

function FullScrInit()
{
	g_allowAdvOnClick =3D GetCurSld().mAdvOnClk
	document.body.style.backgroundColor=3D"black"
	document.oncontextmenu=3Dparent._CM;
	document.onkeydown =3D _KDH;
	document.ondragstart=3DCancel
	document.onselectstart=3DCancel
	self.focus()
}

function Redirect( frmId )
{=09
	var str=3Ddocument.location.hash,idx=3Dstr.indexOf('#'), sId=3DGetSldId()
	if(idx>=3D0) str=3Dstr.substr(1);
	if( window.name !=3D frmId && ( sId !=3D str) ) {
		obj =3D GetObj("Main-File")
		window.location.href=3Dobj.href+"#"+sId
		return 1
	}
	return 0
}

var MHTMLPrefix =3D CalculateMHTMLPrefix();=20
function CalculateMHTMLPrefix()
{
	if ( document.location.protocol =3D=3D 'mhtml:') {=20
		href=3Dnew String(document.location.href)=20
		Start=3Dhref.indexOf('!')+1=20
		End=3Dhref.lastIndexOf('/')+1=20
		if (End < Start)=20
			return href.substring(0, Start)=20
		else=20
		return href.substring(0, End)=20
	}
	return '';
}

function GetTags(base,tag)
{
	if(g_supportsPPTHTML) return base.all.tags(tag);
	else return base.getElementsByTagName(tag);
}


function UpdNtsPane(){ if(frames["PPTNts"]) PPTNts.location.replace( MHTMLP=
refix+GetHrefObj( gCurSld ).mNtsHref ) }

function UpdNavPane( sldIndex ){ if(gNavLoaded) PPTNav.UpdNav() }

function UpdOtNavPane(){ if(gOtlNavLoaded) PPTOtlNav.UpdOtlNav() }

function UpdOtlPane(){ if(gOtlLoaded) PPTOtl.UpdOtl() }

function SetHasNts( fVal )
{
	if( gHasNts !=3D fVal ) {
		gHasNts=3DfVal
		UpdNavPane()
	}
}

function ToggleOtlText()
{
	gOtlTxtExp=3D!gOtlTxtExp
	UpdOtlPane()
}

function ClearMedia()
{
	// Clear any sounds playing before launching another browser window. Other=
wise,
	// in fullscreen mode, you'll continue to hear the sound in the frames mod=
e.
	if (PPTSld.pptSound) PPTSld.pptSound.loop =3D 0;
}

function FullScreen()
{=20
	if ( PPTSld.g_animUseRuntime )
		PPTSld.document.body.pause();
	ClearMedia();
	var href =3D ( document.location.protocol =3D=3D 'mhtml:') ? FULLSCR_HREF =
: FULLSCR_HREF+"#"+GetHrefObj(gCurSld).mSldHref;
	if (MHTMLPrefix !=3D "")
		href =3D RemoveFilePrefixFromHref(href)
	if(PPTNav.event.ctrlKey) {
		var w =3D (window.screen.availWidth * 1.0) / 2.0
		var h =3D w * (PPTSld.g_origH * 1.0) / PPTSld.g_origW
		win =3D window.open( MHTMLPrefix+href,null,"toolbar=3D0,resizable=3D1,top=
=3D0,left=3D0," + "width=3D"+ w + ",height=3D" + h );
		if( win.document.body && PPTSld.g_animUseRuntime )
			win.document.body.PPTSldFrameset=3Dwindow;
	}
	else
	{
		win =3D window.open( MHTMLPrefix+href,null,"fullscreen=3Dyes" );
		if( win.document.body && PPTSld.g_animUseRuntime )
			win.document.body.PPTSldFrameset=3Dwindow;
	}
}

function ToggleVNarration()
{
	rObj=3DPPTSld.document.all("NSPlay")
	if( rObj && !PPTSld.g_animUseRuntime ) {
		if( (rObj.playState =3D=3D 1)||(rObj.playState =3D=3D 0) )
			rObj.Play()
		else if( rObj.playState =3D=3D 2 )
			rObj.Pause()
		else
			return;
	}
	else if( PPTSld.g_animUseRuntime )
	{
		narObj =3D PPTSld.document.all("narrationID")
		if( narObj )
			narObj.togglePause()
	}
}

function GetCurSldNum()
{  =20
	obj=3DGetHrefObj(gCurSld)
	if( obj.mOrigVis =3D=3D 1 )
		return obj.mSldIdx
	else  =20
		return gCurSld
}

function GetNumSlds()
{  =20
	if( GetHrefObj(gCurSld).mOrigVis =3D=3D 1 )
		return GetSldList().mNumVisSlds;
	else
		return GetSldList().mList.length
}

function GetSldNum( href )
{
	for(ii=3D0; ii<GetSldList().mList.length; ii++) {
		if ( GetSldList().mList[ii].mSldHref =3D=3D href )
			return ii+1
	}
	return 1
}

function GetHrefObj( sldIdx ){ return GetSldList().mList[sldIdx-1] }

function IsFramesMode(){ return ( SCREEN_MODE =3D=3D "Frames" ) }

function IsFullScrMode(){ return ( SCREEN_MODE =3D=3D "FullScreen" ) }

function GoToNextSld()
{
	ii=3DgCurSld + 1
	if( GetHrefObj( ii-1 ).mOrigVis =3D=3D 0 ) {
		if( ii<=3DGetSldList().mList.length ) {
			obj=3DGetHrefObj(ii)
			obj.mVis=3D1
			GoToSldNum(ii)
			return
		}
	}
	else {
		obj=3DGetHrefObj( ii )
		while ( obj && ( obj.mOrigVis =3D=3D 0 ) )
			obj=3DGetHrefObj(++ii)
		if( obj && obj.mOrigVis ) {
			GoToSldNum(ii)
			return
		}
	}
	if( gSldStack.length > 1 )
		PopSldList();
	else if( !IsFramesMode() ) {
                if( gLoopCont )
			GoToFirst()
                else
			EndShow()
	}
}

function GoToPrevSld()
{
	ii=3DgCurSld-1
	if( ii > 0 ) {
		obj=3DGetHrefObj(ii)
		while ( obj && ( obj.mVis =3D=3D 0 ) && ( ii>0 ) )
			obj=3DGetHrefObj(--ii)
        if( ii =3D=3D 0 ) ii=3D1
		GoToSldNum(ii)
	}
}

function GoToFirst(){ GoToSld( GetHrefObj(1).mSldHref ) }

function GoToLast()
{
	ii=3DGetSldList().mList.length
	if( ii !=3D gCurSld )
		GoToSld( GetHrefObj(ii).mSldHref )
}

function GoToSldNum( num )
{
	if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
	obj =3D GetHrefObj( num )
	obj.mVis=3D1
	gPrevSld=3DgCurSld
	gCurSld =3D num;
=09
	if (MHTMLPrefix !=3D "")
		PPTSld.location.replace(MHTMLPrefix+RemoveFilePrefixFromHref(obj.mSldHref=
))
	else
		PPTSld.location.replace(obj.mSldHref)
	=09
	if( IsFramesMode() ) {
		UpdNavPane(); UpdOtlPane(); UpdNtsPane()
	}
}

function GoToSld( href )
{
	if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
	GetHrefObj( GetSldNum(href) ).mVis=3D1
	if (MHTMLPrefix !=3D "")
		PPTSld.location.replace(MHTMLPrefix+RemoveFilePrefixFromHref(href))
	else
		PPTSld.location.replace(href)
}

function SldUpdated( id )
{
	if( id =3D=3D GetHrefObj(gCurSld).mSldHref ) return
	gPrevSld=3DgCurSld
	gCurSld=3DGetSldNum(id)
	if( IsFramesMode() ) {
		UpdNavPane(); UpdOtlPane(); UpdNtsPane()
	}
}

function PrevSldViewed(){ GoToSld( GetHrefObj(gPrevSld).mSldHref ) }
function HasPrevSld() { return ( gIsEndShow || ( gCurSld !=3D 1 && GetHrefO=
bj( gCurSld-1 ).mVis =3D=3D 1 )||( GetCurSldNum() > 1 ) ) }
function HasNextSld() { return (GetCurSldNum() !=3D GetNumSlds()) }

function CloseWindow() {
	if( HideMenu() ) return;
=09
	var event =3D PPTSld.event;
	if( !IsFramesMode() && event && (event.keyCode=3D=3D27 || event.keyCode=3D=
=3D32 || event.type=3D=3D"click" ) )
		window.close( self );
	CatchNumKeys( self, event );
}

function Unload() { gIsEndShow=3D0; }

function SetupEndShow() {
	gIsEndShow=3D1;
	PPTSld.document.body.scroll=3D"no";
	PPTSld.document.onkeypress=3DCloseWindow;
	PPTSld.document.onclick=3DCloseWindow;
	PPTSld.document.oncontextmenu=3D_CM;
}

function EndShow()
{
	if( IsFramesMode() ) return
	if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue

	doc=3DPPTSld.document
	var dir =3D doc.body.dir
	if( dir !=3D "rtl" ) dir =3D "ltr";
	doc.open()
	doc.writeln('<html><body dir=3D' + dir + ' bgcolor=3Dblack onload=3Dparent=
.SetupEndShow() onunload=3Dparent.Unload()><center><p><font face=3DTahoma c=
olor=3Dwhite size=3D2><br><b>' + ENDSHOW_MESG + '</b></font></p></center></=
body></html>')
	doc.close()
}

function SetSldVisited(){ GetSldList().mList[gCurSld-1].mVisited=3Dtrue }

function IsSldVisited(){ return GetSldList().mList[gCurSld-1].mVisited }

function hrefList( sldHref, visible, advDelay, advClk )
{
	this.mSldHref=3D this.mNtsHref =3D sldHref
	this.mOrigVis=3D this.mVis =3D visible
	this.mVisited=3D false
	this.mAdvDelay=3D advDelay
	this.mAdvOnClk=3D advClk
}

function SldList(arr,curSld,fEnd)
{
	this.mCurSld =3D curSld;
	this.mList =3D new Array();

	var idx =3D 1;
	for(ii=3D0;ii<arr.length;ii++) {
		this.mList[ii] =3D new hrefList( arr[ii].mSldHref, arr[ii].mOrigVis, arr[=
ii].mAdvDelay, arr[ii].mAdvOnClk );
		if( arr[ii].mOrigVis )
			this.mList[ii].mSldIdx =3D idx++;
	}
	this.mNumVisSlds =3D idx-1;
	this.fEndShow =3D fEnd;
}

function GetSldList() {	return gSldStack[gSldStack.length-1] }
function GetCurSld() { return parent.GetSldList().mList[parent.gCurSld - 1]=
 }

gSldStack =3D new Array();
gSldStack[0] =3D new SldList(gMainDoc,gCurSld,1)
function ToggleOtlPane()
{
	frmset=3Ddocument.all("PPTHorizAdjust")
	frm=3Ddocument.all("PPTOtl")

	if( gOtlOpen )
		frmset.cols=3D"*,100%"
	else
		frmset.cols=3D"25%,*"

	gOtlOpen=3D!gOtlOpen
	frm.noResize=3D!frm.noResize
	UpdOtNavPane()
}

function ToggleNtsPane()
{
	frmset=3Ddocument.all("PPTVertAdjust")
	frm=3Ddocument.all("PPTNts")

	if( gNtsOpen )
		frmset.rows=3D"100%,*"
	else
		frmset.rows=3D"*,20%"

	gNtsOpen=3D!gNtsOpen
	UpdNtsPane()
}

/*********************************************
Custom Shows implementation

When ViewCustomShow() is called, we create
a new array that is a subset of the slides in=20
the main doc. This list pushed on a stack so
we can return after the end of the custom
show.
*********************************************/
function ViewCustomShow(idx,fEnd)
{
	if( !IsFullScrMode() ) return;
	var sldList =3D new Array();
	var custShow =3D custShowList[idx-1];
	var jj =3D 0;
	for( ii=3D0;ii<custShow.length;ii++ ) {
		if( custShow[ii] <=3D gMainDoc.length )
			sldList[jj++] =3D gMainDoc[custShow[ii]-1];
	}
	if (sldList.length > 0) {
	PushSldList(sldList,fEnd);
	gCurSld =3D 1;
	}
	else
		if( PPTSld.event ) PPTSld.event.cancelBubble=3Dtrue
}

function PushSldList(arr,fEnd) {
	var ii =3D gSldStack.length;
	gSldStack[ii] =3D new SldList(arr,gCurSld,fEnd);
	GoToSld( gSldStack[ii].mList[0].mSldHref );
}

function PopSldList() {
	if (gSldStack[gSldStack.length-1].fEndShow)
		EndShow()
	else {
	gCurSld =3D gSldStack[gSldStack.length-1].mCurSld;
	gSldStack[gSldStack.length-1] =3D null;
	gSldStack.length--;
	var sldList =3D gSldStack[gSldStack.length-1];
	GoToSld( sldList.mList[gCurSld - 1].mSldHref );
	}
}
var custShowList=3Dnew Array();

/*********************************************
 Navigation button implementation

 There are 2 types of buttons: ImgBtn, TxtBtn
 implemented as function objects. They share
 a similiar interface so the event handlers
 can call SetActive, for example, on a button=20
 object without needing to know exactly=20
 what type of button it is.
**********************************************/

//----------------------------------
function ImgBtn( oId,bId,w,action )
//----------------------------------
{
	var t=3Dthis
	t.Perform    =3D _IBP
	t.SetActive  =3D _IBSetA
	t.SetInactive=3D _IBSetI
	t.SetPressed =3D _IBSetP
	t.SetDisabled=3D _IBSetD
	t.Enabled    =3D _IBSetE
	t.ChangeIcon =3D null
	t.UserAction =3D action
	t.ChgState   =3D _IBUI
	t.mObjId   =3D oId
	t.mBorderId=3D bId
	t.mWidth   =3D w
	t.mIsOn    =3D t.mCurState =3D 0
}

function _IBSetA()
{
	if( this.mIsOn ) {
		obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 )
		obj.style.posTop=3D0
	}
}

function _IBSetI()
{
	if( this.mIsOn ) {
		obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 )
		obj.style.posTop=3D0=20
	}
}

function _IBSetP()
{
	if( this.mIsOn ) {
		obj=3Dthis.ChgState( gShadowClr,gHiliteClr,2 )
		obj.style.posLeft+=3D1; obj.style.posTop+=3D1
	}
}

function _IBSetD()
{ =20
	obj=3Dthis.ChgState( gFaceClr,gFaceClr,0 )
	obj.style.posTop=3D0=20
}

function _IBSetE( state )
{
	var t=3Dthis
	GetObj( t.mBorderId ).style.visibility=3D"visible"
	if( state !=3D t.mIsOn ) {
		t.mIsOn=3Dstate
		if( state )
			t.SetInactive()
		else
			t.SetDisabled()
	}
}

function _IBP()
{
	var t=3Dthis
	if( t.mIsOn ) {
		if( t.UserAction !=3D null )
			t.UserAction()
		if( t.ChangeIcon ) {
			obj=3DGetObj(t.mObjId)
			if( t.ChangeIcon() )
				obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-4)*t.mWidth
			else
				obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-0)*t.mWidth
		}
		t.SetActive()
	} =20
}

function _IBUI( clr1,clr2,nextState )
{
	var t=3Dthis
	SetBorder( GetObj( t.mBorderId ),clr1,clr2 )
	obj=3DGetObj( t.mObjId )
	obj.style.posLeft=3Dobj.style.posLeft+(t.mCurState-nextState)*t.mWidth-obj=
.style.posTop
	t.mCurState=3DnextState
	return obj
}

//-----------------------------------------
function TxtBtn( oId,oeId,action,chkState )
//-----------------------------------------
{
	var t=3Dthis
	t.Perform    =3D _TBP
	t.SetActive  =3D _TBSetA
	t.SetInactive=3D _TBSetI
	t.SetPressed =3D _TBSetP
	t.SetDisabled=3D _TBSetD
	t.SetEnabled =3D _TBSetE
	t.GetState   =3D chkState
	t.UserAction =3D action
	t.ChgState   =3D _TBUI
	t.mObjId      =3D oId
	t.m_elementsId=3D oeId
	t.mIsOn       =3D 1
}

function _TBSetA()
{
	var t=3Dthis
	if( t.mIsOn && !t.GetState() )
		t.ChgState( gHiliteClr,gShadowClr,0,0 )
}

function _TBSetI()
{
	var t=3Dthis
	if( t.mIsOn && !t.GetState() )
		t.ChgState( gFaceClr,gFaceClr,0,0 )
}

function _TBSetP()
{
	if( this.mIsOn )
		this.ChgState( gShadowClr,gHiliteClr,1,1 )
}

function _TBSetD()
{  =20
	this.ChgState( gFaceClr,gFaceClr,0,0 )
	this.mIsOn =3D 0
}

function _TBSetE()
{
	var t=3Dthis
	if( !t.GetState() )
		t.ChgState( gFaceClr,gFaceClr,0,0 )
	else
		t.ChgState( gShadowClr,gHiliteClr,1,1 )
	t.mIsOn =3D 1
}

function _TBP()
{
	var t=3Dthis
	if( t.mIsOn ) {=20
		if( t.UserAction !=3D null )
			t.UserAction()
        if( !t.GetState )
            return
		if( t.GetState() )
			t.SetPressed()
		else
			t.SetActive()
	} =20
}

function _TBUI( clr1,clr2,lOffset,tOffset )
{
	SetBorder( GetObj( this.mObjId ),clr1,clr2 )
	Offset( GetObj( this.m_elementsId ),lOffset,tOffset )
}

function Offset( obj, top, left ){ obj.style.top=3Dtop; obj.style.left=3Dle=
ft }

function SetBorder( obj, upperLeft, lowerRight )
{
	s=3Dobj.style;
	s.borderStyle      =3D "solid"
	s.borderWidth      =3D 1=20
	s.borderLeftColor  =3D s.borderTopColor =3D upperLeft
	s.borderBottomColor=3D s.borderRightColor =3D lowerRight
}

function GetBtnObj(){ return gBtnArr[window.event.srcElement.id] }

function BtnOnOver(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetActive() }

function BtnOnDown(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetPressed() }

function BtnOnOut(){ b=3DGetBtnObj(); if( b !=3D null ) b.SetInactive() }

function BtnOnUp()
{
	b=3DGetBtnObj()
	if( b !=3D null )
		b.Perform()
	else
		Upd()
}
function GetNtsState(){ return parent.gNtsOpen }

function GetOtlState(){ return parent.gOtlOpen }

function GetOtlTxtState(){ return parent.gOtlTxtExp }

function NtsBtnSetFlag( fVal )
{
	s=3Ddocument.all.item( this.m_flagId ).style
	s.display=3D"none"
	if( fVal )
		s.display=3D""
	else
		s.display=3D"none"
}

function _BSetA_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S=
etActive() }

function _BSetI_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S=
etInactive() }

function _BSetP_Border(){ b =3D gBtnArr[this.mObjId]; if( b !=3D null ) b.S=
etPressed() }

function _BSetA_BorderImg()
{=20
	b =3D gBtnArr[this.mBorderId]=20
	if( b !=3D null && this.mIsOn && !b.GetState() ) {
		obj=3Dthis.ChgState( gHiliteClr,gShadowClr,2 )
		obj.style.posTop=3D0
	}
}

function _BSetI_BorderImg()
{=20
	b =3D gBtnArr[this.mBorderId]
	if( b !=3D null && this.mIsOn && !b.GetState() ) {
		obj=3Dthis.ChgState( gFaceClr,gFaceClr,1 )
		obj.style.posTop=3D0
	}
}


var gHiliteClr=3D"THREEDHIGHLIGHT",gShadowClr=3D"THREEDSHADOW",gFaceClr=3D"=
THREEDFACE"
var gBtnArr =3D new Array()
gBtnArr["nb_otl"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOtlPan=
e,GetOtlState )
gBtnArr["nb_otlElem"] =3D new TxtBtn( "nb_otl","nb_otlElem",parent.ToggleOt=
lPane,GetOtlState )
gBtnArr["nb_nts"] =3D new ImgBtn( "nb_nts","nb_ntsBorder",10,parent.ToggleN=
tsPane )
gBtnArr["nb_nts"].SetActive =3D _BSetA_BorderImg;
gBtnArr["nb_nts"].SetInactive =3D _BSetI_BorderImg;
gBtnArr["nb_ntsBorder"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.=
ToggleNtsPane,GetNtsState )
gBtnArr["nb_ntsElem"] =3D new TxtBtn( "nb_ntsBorder","nb_ntsElem",parent.To=
ggleNtsPane,GetNtsState )
gBtnArr["nb_prevBorder"] =3D gBtnArr["nb_prev"]=3D new ImgBtn( "nb_prev","n=
b_prevBorder",30,parent.GoToPrevSld )
gBtnArr["nb_nextBorder"] =3D gBtnArr["nb_next"]=3D new ImgBtn( "nb_next","n=
b_nextBorder",30,parent.GoToNextSld )
gBtnArr["nb_sldshw"]=3D new ImgBtn( "nb_sldshw","nb_sldshwBorder",18,parent=
.FullScreen )
gBtnArr["nb_sldshwBorder"] =3D new TxtBtn( "nb_sldshw","nb_sldshwBorder",pa=
rent.FullScreen,null )
gBtnArr["nb_sldshwBorder"].SetActive =3D _BSetA_Border;
gBtnArr["nb_sldshwBorder"].SetInactive =3D _BSetI_Border;
gBtnArr["nb_sldshwText"] =3D new TxtBtn( "nb_sldshw","nb_sldshwText",parent=
.FullScreen,null )
gBtnArr["nb_sldshwText"].SetActive =3D _BSetA_Border;
gBtnArr["nb_sldshwText"].SetInactive =3D _BSetI_Border;
gBtnArr["nb_voice"] =3D gBtnArr["nb_voiceBorder"] =3D new ImgBtn( "nb_voice=
","nb_voiceBorder",18,parent.ToggleVNarration )
gBtnArr["nb_otlTxtBorder"] =3D gBtnArr["nb_otlTxt"]=3D new ImgBtn( "nb_otlT=
xt","nb_otlTxtBorder",23,parent.ToggleOtlText )
gBtnArr["nb_ntsBorder"].m_flagId=3D "nb_nts"
gBtnArr["nb_ntsBorder"].SetFlag =3D NtsBtnSetFlag
gBtnArr["nb_otlTxt"].ChangeIcon=3D GetOtlTxtState

/*********************************************
 Context menu implementation

 _CM() is the function that's hooked up to
 the oncontextmenu event. Once we're asked to
 show the menu, we first build it by creating
 DIVs on-the-fly. Then we position it=20
 within the screen area so it doesn't get
 clipped.

 Creating the DIVs using createElement() means
 we don't have to write out any extra HTML
 into the slide HTML files.
**********************************************/
var sNext=3D"Next",sPrev=3D"Previous",sEnd=3D"End Show",sFont=3D"Arial",sAr=
row=3D"Arrow",sFreeform=3D"Freeform",sRect=3D"Rectangle",sOval=3D"Oval"

function ShowMenu()
{
	BuildMenu();
	var doc=3DPPTSld.document.body,x=3DPPTSld.event.clientX+doc.scrollLeft,y=
=3DPPTSld.event.clientY+doc.scrollTop
	m =3D PPTSld.document.all.item("ctxtmenu")
	m.style.pixelLeft=3Dx
	if( (x+m.scrollWidth > doc.clientWidth)&&(x-m.scrollWidth > 0) )
		m.style.pixelLeft=3Dx-m.scrollWidth

	m.style.pixelTop=3Dy
	if( (y+m.scrollHeight > doc.clientHeight)&&(y-m.scrollHeight > 0) )
		m.style.pixelTop=3Dy-m.scrollHeight

	m.style.display=3D""
}

function _CM()
{
	if( !parent.IsFullScrMode() ) return;
	if(!PPTSld.event.ctrlKey) {
		ShowMenu()
		return false
	} else
		HideMenu()
}

function BuildMenu()
{
	if( PPTSld.document.all.item("ctxtmenu") ) return

	var mObj=3DCreateItem( PPTSld.document.body )
	mObj.id=3D"ctxtmenu"
	mObj.style.visibility=3D"hidden"
	var s=3DmObj.style
	s.position=3D"absolute"
	s.cursor=3D"default"
	s.width=3D"120px"
	SetCMBorder(mObj,"menu","black")

	var iObj=3DCreateItem( mObj )
	SetCMBorder( iObj, "threedhighlight","threedshadow" )
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  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>1</font></div>
  </td>
  <td width=3D"100%">
  <div id=3DPPTP1 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0002.htm');" id=3DPPTL1>Reassessment</a>=
</font></div>
  <div id=3DPPTC1 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Public Information Presentation</li>
   <br>
   <br>
   <li>www.orps.state.ny.us</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>2</font></div>
  </td>
  <td>
  <div id=3DPPTP2 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0003.htm');" id=3DPPTL2>Topics</a></font=
></div>
  <div id=3DPPTC2 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Reasons for Reassessment</li>
   <li>Measures of Assessment Equity and Level</li>
   <li>Effects of Reassessment</li>
   <li>The Reassessment Process</li>
   <li>Resource and Capacity Options</li>
   <br>
   <br>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>3</font></div>
  </td>
  <td>
  <div id=3DPPTP3 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0004.htm');" id=3DPPTL3>Reasons to Do a
  Reassessment</a></font></div>
  <div id=3DPPTC3 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <br>
   <li>Taxpayer Fairness</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>4</font></div>
  </td>
  <td>
  <div id=3DPPTP4 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0005.htm');" id=3DPPTL4>NYS Assessment S=
tandard</a></font></div>
  <div id=3DPPTC4 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>RPTL Section 305 &#8211; &#8220;All real property in each assessing =
unit
       shall be assessed at a uniform percentage of value&#8221;</li>
   <ul>
    <li>&#8220;value&#8221; is defined as &#8220;market value&#8221;</li>
    <li>&#8220;market value&#8221; &#8211; the most probable sale price, in=
 a
        competitive and open market, between a willing and knowledgeable bu=
yer
        and seller</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>5</font></div>
  </td>
  <td>
  <div id=3DPPTP5 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0006.htm');" id=3DPPTL5>NYS Assessment S=
tandard</a></font></div>
  <div id=3DPPTC5 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>RPTL Section 301 &#8211; &#8220;All real property subject to taxatio=
n,
       and assessed as of a March first taxable status date, shall be value=
d as
       of the preceding first day of July</li>
   <br>
   <br>
   <ul>
    <li>&#8220;Taxable status date&#8221; &#8211; inventory and ownership
        status as of this date</li>
    <li>Requires annual assessment</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>6</font></div>
  </td>
  <td>
  <div id=3DPPTP6 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0007.htm');" id=3DPPTL6>STAR Legislation=
</a></font></div>
  <div id=3DPPTC6 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>RPTL Section 425 &#8211; STAR legislation includes a &#8220;taxpayer
       bill of rights&#8221; &#8211; tax bills must display the municipalit=
y&#8217;s
       uniform percentage and the parcel&#8217;s market value</li>
   <ul>
    <li>the parcel&#8217;s market value is calculated by dividing its
        assessment by the uniform %</li>
    <li>inequitable assessments more apparent</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>7</font></div>
  </td>
  <td>
  <div id=3DPPTP7 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0008.htm');" id=3DPPTL7>Other RPTL</a></=
font></div>
  <div id=3DPPTC7 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>RPTL Section 502 &#8211; assessment rolls must display the
       municipality&#8217;s uniform percentage and the parcel&#8217;s market
       value</li>
   <br>
   <br>
   <li>RPTL Section 501 &#8211; &#8220;The assessor shall make available as=
sessment
       inventory and valuation data for the public to review&#8221;</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>8</font></div>
  </td>
  <td>
  <div id=3DPPTP8 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0009.htm');" id=3DPPTL8>To Correct Inequ=
ities</a></font></div>
  <div id=3DPPTC8 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Most important reason &#8211; EQUITY</li>
   <li>Equity with respect to assessments and real property taxes means:</l=
i>
   <ul>
    <li>properties are assessed at a uniform percentage of value</li>
    <li>properties with similar values pay similar taxes</li>
    <li>taxpayers pay their fair share</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>9</font></div>
  </td>
  <td>
  <div id=3DPPTP9 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0010.htm');" id=3DPPTL9>Measures of Asse=
ssment
  Uniformity (Equity) and Level</a></font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>10</font></div>
  </td>
  <td>
  <div id=3DPPTP10 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0011.htm');" id=3DPPTL10>Assessment Unif=
ormity</a></font></div>
  <div id=3DPPTC10 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Analyze the ratios of assessed value to sale price (or market value)=
: AV
       / SP</li>
   <li>The Coefficient of Dispersion (COD) measures the average percentage =
by
       which individual ratios vary from the median ratio</li>
   <ul>
    <li>a low COD indicates that assessments are uniform</li>
    <li>a high COD indicates that assessments are not uniform</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>11</font></div>
  </td>
  <td>
  <div id=3DPPTP11 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0012.htm');" id=3DPPTL11>Acceptable CODs=
</a></font></div>
  <div id=3DPPTC11 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>International Association of Assessing Officers (IAAO) COD standards=
:</li>
   <ul>
    <li>Single family homes &#8211; 15%</li>
    <ul>
     <li>Newer homes &#8211; 10%</li>
     <li>Rural residential &#8211; 20%</li>
    </ul>
    <li>Income properties &#8211; 20%</li>
    <ul>
     <li>15% in larger jurisdictions</li>
    </ul>
    <li>Vacant properties &#8211; 20%</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>12</font></div>
  </td>
  <td>
  <div id=3DPPTP12 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0013.htm');" id=3DPPTL12>What does a COD=
 of 25%
  mean to a taxpayer?</a></font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>13</font></div>
  </td>
  <td>
  <div id=3DPPTP13 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0014.htm');" id=3DPPTL13>Assessment Leve=
l</a></font></div>
  <div id=3DPPTC13 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>The equalization rate is a ratio&#8230;</li>
   <br>
   <br>
   <li>State equalization rate =3D sum of Assessed Value <sup>1</sup> / sum=
 of
       Full Value <sup>2</sup></li>
   <ul>
    <li><sup>1</sup> Locally assessed, taxable portion of roll</li>
    <li><sup>2</sup> Full (market) value as determined by ORPS</li>
   </ul>
   <br>
   <li>The equalization rate represents the overall ratio</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>14</font></div>
  </td>
  <td>
  <div id=3DPPTP14 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0015.htm');" id=3DPPTL14>Full Value
  Determination</a></font></div>
  <div id=3DPPTC14 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>ORPS determines municipal full value using one or more of the follow=
ing
       approaches</li>
   <ul>
    <li>Determination of CAMA and/or Sales Ratios for residential property
        (IAAO Standards)</li>
    <li>Appraisal of sample parcels in localities where there has not been a
        recent reassessment and/or for property types lacking sufficient sa=
les
        or data for reliable ratio studies</li>
    <li>Development of market adjustment factors (trends); applied to prior
        year full value estimates</li>
    <li>Verification of local reassessment results</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>15</font></div>
  </td>
  <td>
  <div id=3DPPTP15 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0016.htm');" id=3DPPTL15>Local Uniform
  Percentage (LOA)</a></font></div>
  <div id=3DPPTC15 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Municipalities are required to state the uniform percentage applicab=
le
       to the assessing unit on the assessment roll</li>
   <br>
   <br>
   <li>This ratio should represent the overall Level of Assessment (LOA)</l=
i>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>16</font></div>
  </td>
  <td>
  <div id=3DPPTP16 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0017.htm');" id=3DPPTL16>ORPS&#8217; Use=
 of
  Local LOA</a></font></div>
  <div id=3DPPTC16 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Starting with the 2002 equalization rates, ORPS has been
       &#8220;verifying&#8221; the locally stated LOA</li>
   <ul>
    <li>Full value estimates are compared</li>
   </ul>
   <li>When they are confirmed &#8211; within prescribed limits &#8211; the
       local LOA becomes the equalization rate</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>17</font></div>
  </td>
  <td>
  <div id=3DPPTP17 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0018.htm');" id=3DPPTL17>Municipality&#8=
217;s
  Role</a></font></div>
  <div id=3DPPTC17 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Assessors are expected to analyze their assessment roll each year
       (systematic analysis) to determine their LOA and uniformity, and take
       action:</li>
   <ul>
    <li>Revise assessments to maintain level of assessment and maintain
        uniformity</li>
    <li>Revise stated uniform percentage as necessary</li>
   </ul>
   <li>State &#8220;accurate&#8221; LOA on assessment roll</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>18</font></div>
  </td>
  <td>
  <div id=3DPPTP18 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0019.htm');" id=3DPPTL18>Municipal Measu=
res</a></font></div>
  <div id=3DPPTC18 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Measures of assessment level</li>
   <ul>
    <li>Latest State equalization rate: 13.50</li>
    <li>Latest local LOA: 13.50</li>
    <br>
    <br>
   </ul>
   <li>Measures of uniformity</li>
   <ul>
    <li>Latest COD: 30.00</li>
    <li>Inter-class uniformity (next page)</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>19</font></div>
  </td>
  <td>
  <div id=3DPPTP19 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0020.htm');" id=3DPPTL19>Municipal inter=
-class
  uniformity</a></font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>20</font></div>
  </td>
  <td>
  <div id=3DPPTP20 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0021.htm');" id=3DPPTL20>Effects of Reas=
sessment</a></font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>21</font></div>
  </td>
  <td>
  <div id=3DPPTP21 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0022.htm');" id=3DPPTL21>Effects of Reas=
sessment</a></font></div>
  <div id=3DPPTC21 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>What it does not do:</li>
   <ul>
    <li>Generate additional revenue</li>
    <ul>
     <li>Tax rate changes instead</li>
    </ul>
    <li>Prevent tax shifts</li>
    <ul>
     <li>Between municipalities sharing school and county taxes</li>
     <li>Between and among property types</li>
    </ul>
    <li>Taxpayers cannot be compensated for prior inequities (over-assessme=
nt)</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>22</font></div>
  </td>
  <td>
  <div id=3DPPTP22 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0023.htm');" id=3DPPTL22>Effects of Reas=
sessment</a></font></div>
  <div id=3DPPTC22 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>What it does do:</li>
   <ul>
    <li>Improves equity within the municipality</li>
    <li>Increases taxpayer understanding and confidence in the real property
        tax system</li>
    <li>Provides defensible data and assessments for the assessor</li>
    <li>Allows ORPS to use local values for the Full Value Measurement
        purposes, resulting in an equalization rate of 100</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>23</font></div>
  </td>
  <td>
  <div id=3DPPTP23 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0024.htm');" id=3DPPTL23>Effects of a
  Reassessment<br>
    on Tax Rates</a></font></div>
  <div id=3DPPTC23 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Before reassessment (MV =3D ~ 10%)</li>
   <ul>
    <li>Taxable assessed value =3D $50,000,000</li>
    <li>Tax rate =3D $10,000,000/$50,000,000, or $200/thousand</li>
   </ul>
   <li>After reassessment (MV =3D ~ 100%)</li>
   <ul>
    <li>Taxable assessed value =3D $500,000,000</li>
    <li>Tax rate =3D $10,000,000/$500,000,000, or $20/thousand</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>24</font></div>
  </td>
  <td>
  <div id=3DPPTP24 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0025.htm');" id=3DPPTL24>Effects of a
  Reassessment<br>
    on Senior Exemptions</a></font></div>
  <div id=3DPPTC24 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Example - 50% allowed based on income</li>
   <li>Before reassessment:</li>
   <ul>
    <li>Assessed value =3D $4,000</li>
    <li>Exemption amount =3D $2,000</li>
   </ul>
   <li>After reassessment:</li>
   <ul>
    <li>Assessed value =3D $80,000</li>
    <li>Exemption amount =3D $40,000</li>
   </ul>
   <li>Assumes prior assessments were uniform</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>25</font></div>
  </td>
  <td>
  <div id=3DPPTP25 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0026.htm');" id=3DPPTL25>Effects of a
  Reassessment<br>
    on Alternative Veterans</a></font></div>
  <div id=3DPPTC25 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Combat &#8211; 25% of AV (wartime is 15%)</li>
   <li>Before reassessment:</li>
   <ul>
    <li>Assessed value =3D $4,000</li>
    <li>Exemption amount =3D $1,000</li>
   </ul>
   <li>After reassessment:</li>
   <ul>
    <li>Assessed value =3D $80,000</li>
    <li>Exemption amount =3D $20,000</li>
   </ul>
   <li>Assumes prior assessments were uniform</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>26</font></div>
  </td>
  <td>
  <div id=3DPPTP26 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0027.htm');" id=3DPPTL26>Effects of a
  Reassessment<br>
    on Eligible Funds Veterans</a></font></div>
  <div id=3DPPTC26 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Fixed dollar amount up to $5,000</li>
   <li>Before reassessment:</li>
   <ul>
    <li>Assessed value =3D $4,000</li>
    <li>Exemption amount =3D $4,000</li>
    <li>Exemption percentage =3D 100% (county,town)</li>
   </ul>
   <li>After reassessment:</li>
   <ul>
    <li>Assessed value =3D $80,000</li>
    <li>Exemption amount =3D $4,000</li>
    <li>Exemption percentage =3D 5% (county/town)</li>
   </ul>
   <br>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>27</font></div>
  </td>
  <td>
  <div id=3DPPTP27 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0028.htm');" id=3DPPTL27>Effect of
  Reassessment<br>
    on Exemptions - Options</a></font></div>
  <div id=3DPPTC27 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Eligible funds</li>
   <ul>
    <li>Municipality can adopt &#8220;change-in-level&#8221; veterans&#8217;
        exemption - exemptions are factored up by the municipality&#8217;s
        overall change in level</li>
   </ul>
   <li>Seniors Exemption</li>
   <ul>
    <li>Increase income limits</li>
    <li>Adopt sliding scale</li>
   </ul>
   <li>Alternative Veterans&#8217; Exemption</li>
   <ul>
    <li>Increase base levels</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>28</font></div>
  </td>
  <td>
  <div id=3DPPTP28 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0029.htm');" id=3DPPTL28>The Reassessment
  Process</a></font></div>
  <div id=3DPPTC28 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Initial or Periodic Reassessments</li>
   <li>(aka &#8220;traditional reassessments&#8221;)</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>29</font></div>
  </td>
  <td>
  <div id=3DPPTP29 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0030.htm');" id=3DPPTL29>What is reasses=
sment ?</a></font></div>
  <div id=3DPPTC29 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>The systematic analysis of an entire assessment roll to maintain
       uniformity</li>
   <ul>
    <li>Obtain current inventory and market data</li>
    <li>Analyze all assessments with respect to the current market</li>
    <li>Use appropriate valuation methods to maintain uniformity and/or lev=
el</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>30</font></div>
  </td>
  <td>
  <div id=3DPPTP30 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0031.htm');" id=3DPPTL30>Reassessment Ta=
sks</a></font></div>
  <div id=3DPPTC30 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Public Information</li>
   <li>Data Collection and/or Verification</li>
   <li>Entry/Editing of Sales/Inventory Data</li>
   <li>Sales and Market Analysis</li>
   <li>Application of Valuation Techniques</li>
   <li>Field Review of Values</li>
   <li>Full Disclosure Process</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>31</font></div>
  </td>
  <td>
  <div id=3DPPTP31 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0032.htm');" id=3DPPTL31>Data
  Collection/Verification</a></font></div>
  <div id=3DPPTC31 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>All Parcels - physical inventory, including:</li>
   <ul>
    <li>Land (types) and size(s); suitability</li>
    <li>Site characteristics &#8211; utilities, zoning, etc.</li>
    <li>Residences &#8211; style, size, age, condition, number of bedrooms,
        heat type, etc.</li>
    <li>Commercial - size, age, condition, use</li>
    <li>Structures &#8211; size, age, condition</li>
   </ul>
   <li>Parcels that have sold &#8211; physical inventory at time of sale</l=
i>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>32</font></div>
  </td>
  <td>
  <div id=3DPPTP32 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0033.htm');" id=3DPPTL32>Entry and Editi=
ng
  of<br>
    Sales and Inventory Data</a></font></div>
  <div id=3DPPTC32 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Computerization of new/corrected data</li>
   <li>Computerized editing of data:</li>
   <ul>
    <li>Missing/illogical data</li>
   </ul>
   <li>Verification of sales data:</li>
   <ul>
    <li>Determine validity of sales</li>
    <li>Verify inventory</li>
   </ul>
   <li>Data Mailers to property owners</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>33</font></div>
  </td>
  <td>
  <div id=3DPPTP33 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0034.htm');" id=3DPPTL33>Sales and Market
  Analysis</a></font></div>
  <div id=3DPPTC33 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Neighborhood delineation &#8211; identifying market influences and a=
reas</li>
   <li>Analysis of market trends:</li>
   <ul>
    <li>By neighborhood</li>
    <li>By property type (external data?)</li>
   </ul>
   <li>Analysis of commercial market data &#8211; rental prices, income/exp=
ense
       ratios, capitalization rates, etc.</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>34</font></div>
  </td>
  <td>
  <div id=3DPPTP34 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0035.htm');" id=3DPPTL34>Value Approache=
s</a></font></div>
  <div id=3DPPTC34 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Three approaches to value:</li>
   <ul>
    <li>Cost &#8211; based on the replacement cost (new) less depreciation =
for
        age, condition, suitability</li>
    <li>Market &#8211; based on real estate sales, i.e. &#8211; sales of
        comparable properties</li>
    <li>Income &#8211; based on property&#8217;s ability to generate income=
</li>
    <br>
    <br>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>35</font></div>
  </td>
  <td>
  <div id=3DPPTP35 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0036.htm');" id=3DPPTL35>Valuation Proce=
ss</a></font></div>
  <div id=3DPPTC35 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Valuation analysis:</li>
   <ul>
    <li>Develop unit land prices by type and neighborhood</li>
    <li>Cost and depreciation analysis and modification</li>
    <li>Test and develop:</li>
    <ul>
     <li>Residential market factors and models</li>
     <li>Commercial market and income/expense models</li>
    </ul>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>36</font></div>
  </td>
  <td>
  <div id=3DPPTP36 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0037.htm');" id=3DPPTL36>Value Review Pr=
ocess</a></font></div>
  <div id=3DPPTC36 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Determine the Fair Market Value for all parcels using computer-assis=
ted
       mass appraisal techniques</li>
   <li>Computer value estimates are reviewed in the field by
       appraisers/assessors</li>
   <li>Value adjustments and data corrections are maintained to the computer
       file</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>37</font></div>
  </td>
  <td>
  <div id=3DPPTP37 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0038.htm');" id=3DPPTL37>Full Disclosure=
 Process</a></font></div>
  <div id=3DPPTC37 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Assessment Disclosure Notices:</li>
   <ul>
    <li>Notice of new preliminary assessment</li>
    <li>Estimated effect on taxes:</li>
    <ul>
     <li>Based on prior year&#8217;s levies and new taxable values, new
         estimated tax rates are calculated</li>
     <li>Rates are applied to new assessment</li>
     <li>Compares taxes actually paid to estimated taxes based on assessmen=
t</li>
    </ul>
   </ul>
   <li>Informal Meetings with taxpayers</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>38</font></div>
  </td>
  <td>
  <div id=3DPPTP38 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0039.htm');" id=3DPPTL38>Typical Schedul=
e</a></font></div>
  <div id=3DPPTC38 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Data collection &#8211; complete by summer</li>
   <li>Sales/market analysis &#8211; early summer</li>
   <li>Valuation process &#8211; late summer</li>
   <li>Field review &#8211; fall (complete by Dec.)</li>
   <li>Full disclosure process &#8211; Jan. &#8211; March</li>
   <li>Tentative Assessment Roll &#8211; May 1</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>39</font></div>
  </td>
  <td>
  <div id=3DPPTP39 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0040.htm');" id=3DPPTL39>Resource &amp; =
Capacity
  Options</a></font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>40</font></div>
  </td>
  <td>
  <div id=3DPPTP40 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0041.htm');" id=3DPPTL40>Resources and S=
kills
  Needed</a></font></div>
  <div id=3DPPTC40 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Data collection skills/experience</li>
   <li>Knowledge of local/regional market</li>
   <li>Hardware/software for accessing and analyzing local and external dat=
a</li>
   <li>Ability/experience to run analysis software</li>
   <li>Advanced statistical skills</li>
   <li>Hardware/software for valuation</li>
   <li>Ability/experience to run valuation software</li>
   <li>Appraisal knowledge and skills</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>41</font></div>
  </td>
  <td>
  <div id=3DPPTP41 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0042.htm');" id=3DPPTL41>Local Capacity =
Options</a></font></div>
  <div id=3DPPTC41 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Usually not economically feasible or practical to have all of the
       necessary resources in each municipality</li>
   <li>How local capacity can be increased</li>
   <ul>
    <li>Increase staff/time at the municipal level</li>
    <li>Intensive training of municipal staff</li>
    <li>Collaborative arrangements with other towns</li>
    <li>Contracting with vendors/contractors/consultants</li>
    <li>County-provided valuation support services</li>
    <li>Combinations of the above</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>42</font></div>
  </td>
  <td>
  <div id=3DPPTP42 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0043.htm');" id=3DPPTL42>Resource Option=
s</a></font></div>
  <div id=3DPPTC42 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Full Contractor-assisted Project:</li>
   <ul>
    <li>Contractor handles virtually all project duties</li>
    <li>Assessor MUST participate, monitor and approve all work products and
        valuation decisions</li>
    <li>Usually the highest per parcel cost</li>
    <li>Cost per parcel can usually be reduced if more municipalities (parc=
els)
        are involved</li>
    <li>Usually the only choice for initial reassessments</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>43</font></div>
  </td>
  <td>
  <div id=3DPPTP43 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0044.htm');" id=3DPPTL43>Resource Option=
s</a></font></div>
  <div id=3DPPTC43 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>In-house Project</li>
   <ul>
    <li>Assessor would be responsible for all project activities</li>
    <li>Usually the lowest cost per parcel</li>
    <li>Most assessor&#8217;s offices lack the resources (staffing, skills,
        etc.) to perform all of the activities associated with an initial or
        even an annual reassessment</li>
    <li>More appropriate for &#8220;updates&#8221; or annual reassessment w=
here
        assessor has some mass appraisal experience</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>44</font></div>
  </td>
  <td>
  <div id=3DPPTP44 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0045.htm');" id=3DPPTL44>Resource Option=
s</a></font></div>
  <div id=3DPPTC44 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Collaborative Project &#8211; potential participants</li>
   <ul>
    <li>Assessor</li>
    <li>County staff (coordination, services, etc)</li>
    <li>Staff from another municipality</li>
    <li>Other municipalities (&#8220;CAPs&#8221;)</li>
    <li>Contractor/vendor/consultants</li>
    <li>ORPS staff</li>
   </ul>
   <li>Cost can vary depending upon who does what activities</li>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>45</font></div>
  </td>
  <td>
  <div id=3DPPTP45 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0046.htm');" id=3DPPTL45>Collaboration</=
a></font></div>
  <div id=3DPPTC45 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Benefits of collaboration:</li>
   <ul>
    <li>Decrease per parcel costs thru economy of scale and by avoiding
        duplication of efforts</li>
    <li>Allows increased local capacity (skills and resources) to be provid=
ed
        more cost-effectively</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
 <tr onmouseover=3D"Over(this)" onmouseout=3D"Out(this)" onclick=3D"Follow(=
this)"
  style=3D'cursor:hand'>
  <td align=3Dright valign=3Dtop>
  <div class=3DsldNum><font size=3D2>46</font></div>
  </td>
  <td>
  <div id=3DPPTP46 class=3DPTxt><font size=3D2><a
  href=3D"javascript:GoToSld('slide0047.htm');" id=3DPPTL46>Reassessment Co=
sts</a></font></div>
  <div id=3DPPTC46 class=3DCTxt style=3D'display:none'><font size=3D2>
  <ul>
   <li>Consider it on a per parcel basis</li>
   <ul>
    <li>Per parcel cost is relatively insignificant in relation to the aver=
age
        property tax bill</li>
   </ul>
   <li>Not a one time effort or expense</li>
   <ul>
    <li>Should be a continuous effort</li>
    <li>Consider it as an investment in the future</li>
   </ul>
  </ul>
  </font></div>
  </td>
 </tr>
</table>



</div>

<div style=3D'display:none'><a href=3D"../Troy_reassessmentpresentation.htm=
"></a><a
href=3Dmaster06.htm></a><a href=3Dmaster06.xml></a><a href=3Dpreview.wmf></=
a><a
href=3Dmaster02.htm></a><a href=3Dpres.xml></a><a href=3Dslide0002.htm></a>=
<a
href=3Dslide0003.htm></a><a href=3Dslide0004.htm></a><a href=3Dslide0005.ht=
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