Indeed, the 1996 reappraisal
found that some properties have declined in value since 1992, and their owners are paying taxes on value which no longer exists.
Finally, a one-way MANOVA was computed to examine whether the intensity of the primary appraisal scales, secondary appraisal scales, perceived stressfulness and reappraisals differed as a function of years of experience in the police service.
The Wilks' criterion also found a significant difference between the four acute stressors on the intensity of reappraisals F(3,92) = 5.
of Fayetteville, the company hired in 1994 to assist with the reappraisal of Washington County property, says the Tyson home was simply overvalued by county appraisers.
For the past several years, reappraisal of property in Benton and Washington counties has become an ongoing affair.
Residents of Bella Vista are accusing county officials of instituting a piecemeal approach to reappraisals to avoid the 10 percent cap instead of doing a countywide approach.
Faced with a tight budget, Franklin County officials were initially worried about meeting payroll because of the cost of reappraisal work.
McIntosh says the issue of reappraisal is not about higher taxes, but about equity.
The countrywide reappraisal likely will have less impact on the more closely monitored commercial market, in which properties carry a value of more than $2.