50 IAC 27-2-14
50 IAC 27-2-14 "Value calibration analysis" defined
Cite as Ind. Admin. Code tit. 50, r. 27-2-14
Sec. 14. "Value calibration analysis" means the process where the local assessing officials correlate proposed values with verified sales
of similar properties within stratified groups as an integral part of performing annual adjustment functions to ensure that adjusted assessments will
satisfy performance standards as measured by ratio studies.