과세대량평가시 비율연구의 방법과 각종 평가성능지표의 측정

Abstract

Assessment ratio study means an investigation intended to determine the relationship between appraised or assessed values and market values. The uses of ratio studies can be as wide-ranging as concerns about appraisal accuracy. Some key uses of ratio studies are as follows: ① monitoring appraisal performance, ② direct and indirect equalization, and ③ use in appeals. Ratio studies generally involve six basic steps: ① definition of purpose and objectives, ② collection and preparation of market data, ③ matching appraisal and market data, ④ stratification, ⑤ statistical analysis, and ⑥ evaluation and use of results.Determining the mass appraisal performance requires measuring appraisal level and uniformity. Measures of appraisal level are calculated statistically by measures of central tendency such as median, arithmetic mean, and weighted mean. Appraisal uniformity between groups can be evaluated by comparing measures of appraisal level calculated for each group. Six measures of appraisal uniformity within groups can be used: range, average absolute deviation, coefficient of dispersion, standard deviation, coefficient of variation, and price-related differential.