In a Traditional Mass Cyclical Assessment System, Which of the Following

question 19

Multiple Choice

In a traditional mass cyclical assessment system, which of the following occurs?

• A) the value for a property parcel is adjusted each time the parcel is sold
• B) the value of all properties in the assessment jurisdiction will be realigned annually, according to estimated changes in the value of types of properties.
• C) all properties in a jurisdiction are assessed in a single year and assessments do not change until the next reassessment year some years ahead
• D) tax rates are frozen when property values change.

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Definitions:

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