Author: Mark A. Sunderman, John W. Birch, Roger E. Cannaday, and Thomas W. Hamilton

Start Page: 319
End Page: 334
Volume: 5
Issue Number: 3
Year: 1990
Publication: Journal of Real Estate Research

Abstract: Models for testing assessor performance have been widely discussed in the literature. Many have been used in practice. The purpose of this study are to evaluate the performance of existing models and to propose two new models. We find that existing models can be used correctly to test for inequity when their functional form is consistent with the pattern of the assessment-sales ratio data. Results from the application of different models show inconsistencies since the appropriate functional form may vary for different data sets. The new models have the ability to emulate the forms of the existing models as well as handle more complex relationships.