QP13 – Cap removal year is correctly applied (ARTICLE X, SECTION 8B) Ten Qualified Sales should be randomly selected from the Ratio Study eligible sales for the previous year. The Assessor will provide a Property Record Card for each Parcel that was sold. The Cap Removal should be entered as the year following the Sale Year. (Copied from the 2023 Performance Audit Updated July 12, 2023)

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