Property assessments are determined based on sales ratio studies that include the previous three years' sales. Only properties considered as 'arm's length' are used in this process. 'Arm's length' is defined as "A sale between two parties, neither is related to or under abnormal pressure from the other." These sales reports contain all sales; however, the arm's length sales that are used to determine assessed values are marked as "Y" in the column titled "Included in the Sales Study?"
The reports are sorted by year, then by class (Residential, Commercial/Industrial, and Farm).