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Government Mistakes
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for common taxpayer's errors.
Some examples of government mistakes:
- Failure to adjust comparable sales for specific criteria in 193.011.
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- Commonly found Scribner's errors in tangible assessments.
- Unequal land values within homogenous subdivisions.
- Assessing substantially incomplete buildings.
- Incorrect measurements of land or buildings.
- Property Record Cards including phantom tangible assets.
- Improperly mixing tangible assets with different sites
or taxpayers.
- Not considering prima facie sales information.
- Omitting approved exemptions.
- Including intangible components.
- Misuse of components in the cost approach.
- Treating tangible tenant improvements as real estate.
- Using incorrect classifications to select comparable sales.
- Using contract rents, vacancy factors, operating expenses, and capitalization rates
when only market data is required.
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