Measured roll definition
Measured roll means an assessment roll from which observations, either sample parcels for appraisal or sales, are chosen in conducting a market value survey or from which aggregate full values are estimated based upon local reassessment activity. The procedures for market value surveys shall provide which assessment rolls are to be measured. Any reference in Part [186] 8186 of this Title to base year rolls shall include measured rolls and any reference therein to measured rolls shall include base year rolls.
Measured roll means an assessment roll from which observations, either sample parcels for appraisal or sales, are chosen in conducting a market value survey or from which aggregate full values are estimated based upon local reassessment activity. The procedures for market value surveys shall provide which