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Board Of Review Assessment Appeal Industrial Packet Form. This is a Illinois form and can be use in Peoria Local County.
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PEORIA COUNTY BOARD OF REVIEW OF ASSESSMENTS
RULES GOVERNING THE APPEAL PROCESS FOR THE
ASSESSMENT YEAR 2009
SUGGESTION: Taxpayers are strongly encouraged to discuss their real estate assessments with their Township
Assessor prior to the filing of a complaint with the Board. Many times the reason for the assessment can be made
clear or any errors in the property record card can be corrected, eliminating the need for filing a complaint. After
talking with the Township Assessor, taxpayers still wishing to pursue an assessment complaint will need to
familiarize themselves with the following rules governing hearings before the Board. By state law, the time period
for filing a complaint cannot be extended while discussing the assessment with the Township Assessor.
The Peoria County Board of Review of Assessments consists of three members, together with additional members,
appointed by the Chairman of the Peoria County Board (35 ILCS 200/6-25). The Board has the authority to
confirm, reduce or increase any assessment as appears just. The Board determines the correct assessment, prior to
state equalization, of any parcel of real property which is the subject of an appeal, according to the law, based on
standards of uniformity, market value, correctness of facts, evidence, exhibits and briefs submitted to or elicited by
the Board from an appellant, assessor and/or other interested parties.
The Board is required to make and publish reasonable rules "for the guidance of persons doing business with the
Board and for the orderly dispatch of business." (35 ILCS 200/9-5) These rules, for the 2009 session, which covers
the 2009 tax year, are as follows:
I. ADMINISTRATIVE RULES
A. Convening the Board. The Board convenes on or before the First Monday of June and recesses on
December 31st or when all current year assessment complaints have been scheduled and heard.
B. Severability. In the event any section, provision or term of this policy is determined by a court or other
authority of competent jurisdiction to be invalid, that determination shall not affect the remaining sections or
provisions, which shall continue in full force and effect. For this purpose, the provisions of this policy are
severable.
C. Amendments. The rules may be amended from time to time; said amendments are effective upon their being
conspicuously posted and prominently displayed.
D. Failure to follow Board Rules. Failure to follow any rules may, in and of itself, be grounds for the denial of
any change in assessment.
E. Authority of the Board. In connection with any hearing before the Board, the Board has full authority to:
1) Conduct and control the procedure of the hearing.
2) Admit or exclude testimony or other evidence into the record.
3) Administer oaths and affirmations and examine all persons appearing at the hearing to testify or
to offer evidence.
4) Require the production of any book, record, paper or document at any stage of the appeal process
or at the hearing which is the foundation for any evidence or testimony presented in the appeal.
The Board also may request a property inspection to clarify parcel characteristics and/or condition
of a subject property. Failure to produce a requested book, record, paper or document or failure to
allow a property inspection within the prescribed time frame set by the Board may result in an
assessment as equalized being confirmed.
5) Improper Conduct or Language. When an appellant or appellant's agent, attorney or witness
engages in threatening, disruptive, vulgar, abusive or obscene conduct or language that delays or
protracts a proceeding or refuses to leave a hearing room, the Board, by any Member or Hearing
Officer, may request that the offending individual leave the proceeding.
F. Freedom of Information Act. The Board is a public body and is subject to the Freedom of Information Act as
defined in Illinois Law (35 ILCS 140). The following information is provided in accordance with the Act.
1. The Board is responsible for hearing appeals, corrections and requests for certificates of error on
property assessments from the County's twenty townships, acting on these applications, reviewing
and making recommendations on exempt-property applications and representing the interest of Peoria
County before the Illinois Property Tax Appeal Board.
2. The Board's office is located in the Peoria County Courthouse at 324 Main Street, Room 301
Peoria, Illinois 61602.
G. Open Meetings Act. Hearings held by the Board are open to the public, subject to the exceptions cited by
the Open Meetings Act (35 ILCS 120).
1) Audio or video recording is permitted by any person. However, recording cannot disrupt a hearing
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nor are participants required to identify themselves to facilitate a recording. The Clerk of the Board
must be informed in advance that an audio or video recording of a hearing will be made. The audio or
video recorder must provide a copy of the video or audiotape to the Board within fifteen (15)
days after the hearing and bear the cost of that copy.
2) All hearings are, by law, open to the public and are recorded by the Board of Review; however,
the tapes are for deliberation purposes only. If any party desires a transcript of a hearing, a court
reporter must be retained at the expense of that party. That party must provide a certified copy of the
transcript to the Board within fifteen (15) days of the hearing and bear the cost of that transcript.
3) The Board’s assigned hearing room has a limited capacity. If any party anticipates the attendance of
more than five witnesses or other persons at a hearing, that party must immediately contact the Clerk of
the Board, who will attempt to make arrangements for a more suitable venue. If no one has informed
the Clerk that a large group is expected and more persons come to a hearing than can be safely
permitted in the room, the Board may restrict the number of people in the room to those who can be
safely admitted.
4) Public comment may be accepted at the Board’s discretion.
H. Hearing Officers. Any single member of the Board, including alternate members, may conduct a hearing.
No decision on an assessment appeal will be finalized without concurrence from a second hearing officer.
I. Clerk of the Board of Review. The administrative functions of the Board are discharged by the Peoria County
Chief County Assessment Officer, who shall act as the Clerk of the Board.
II. APPEAL HEARINGS
The purpose of an appeal hearing is to evaluate a property assessment based upon evidence presented by all
concerned parties; typically, appellant, assessor, and where applicable, intervener.
A. Standing. Only a taxpayer or owner of property (or agent/attorney thereof) dissatisfied with a property’s
assessment or a taxing body that has a tax revenue interest in the decision of the Board on an assessment made
by any local assessment officer may file an appeal with the Board. Appeals must be filed on the forms provided
by the Board of Review and available on the website: www.peoriacounty.org under the "Front Desk
Application". All applicable items on the form must be completed. Any non-owner (such as an agent or
attorney) filing an appeal on behalf of an owner must have authorization by the owner of record. Authorization
of an agent/attorney is indicated by signatures on the "Verification of Authority to Represent Owner of Real
Property before the Board of Review of Peoria County, Illinois" authorization form. Authorization forms are
available from the website: www.peoriacounty.org.
B. Date of Filing. All appeals must be filed with the Board of Review on or before the Tenth Day of September,
2009, or on or before 30 days after the date of publication of the current year assessments (35 ILCS 200/16-55).
Filing deadlines are posted on the Peoria County’s website at: www.peoriacounty.org .
Appeals must be filed on or before the closing date for each township. Mailings postmarked by the U.S.
Postal Service, including metered mail, deemed filed on the date postmarked. All other mailings and
hand-deliveries are deemed filed on the date received in the Board of Review office. The Board does
not accept appeal forms nor case-related materials by fax or email. In addition, it is the responsibility of the
taxpayer or attorney for the taxpayer to make certain that their mailing bears the correct postage amount and
postmark.
C. Appeal Forms and Information. The Board requests that all parties to an appeal utilize the prescribed forms
and comparison grids of the Peoria County Board of Review. These forms are available at Township Assessor
Offices, the Board of Review of Assessment's Office and via the County's website, www.peoriacounty.org.
Neither the Board nor its Clerk will send appeal forms or information by any method other than first class mail.
1) Incomplete Forms. Incomplete appeal forms may not be set for hearing.
2) Contiguous Parcels. When filing an appeal, all contiguous parcels included in that property must be
filed on, even if a reduction is sought on only one parcel. For purposes of this rule, contiguous parcels
include all parcels that are physically contiguous, have a unity of use and are owned by the same
owner (s) of record, including beneficial ownership.
3) Letters of Authorization. An attorney or agent, acting on behalf of an appellant, must attach a signed
copy of the Peoria County Verification of Authority to Represent Owner(s) of Real Property before the
Board of Review of Peoria County, Illinois which is included in the assessment complaint packet.
Authorizations signed by management agents, association presidents, or any party other than the property
owner will be dismissed.
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D. Reductions of $100,000 or more. Pursuant to 35 ILCS 200/16-55, if an appellant is requesting a reduction in
assessed valuation of $100,000 or more, the Board must notify each respective taxing district. It is therefore
required that appellants supply their requested assessment total in the appropriate space on the appeal form. If
this information is not provided, the Board will assume the requested assessment is $100,000 or more and thus
notify all potentially impacted taxing districts.
E. Submission of Evidence. The Board requires that the original appeal form and evidence, plus one (1) copy of
the form and evidence, be submitted at the time of application, except for a documented appraisal report, which
must be received in the Board office (irrespective of postmark) no more than ten (10) calendar days after the
filing deadline. The Board forwards a copy of each appeal and accompanying evidence to the appropriate
township assessor. Any appellant or agent/attorney filing additional evidence with the Board of Review after
the initial case submission must forward the additional evidence to the appropriate township assessor.
Evidence submitted at the hearing by any party (appellant, assessor or intervener) may be accepted by the
Board; however, it may be given less weight than evidence submitted in accordance with Board rules. The
Board of Review will determine each case on its own merit.
F. Hearing Notification. An appellant will be notified by U.S. Mail of the hearing date, time and place of the
hearing no less than ten (10) day prior to the hearing date. If circumstances prevent the appellant from
attending the hearing, please call (309) 495-4600 to waive your attendance at the hearing. A Board of
Review "Affidavit Waiver of Hearing Form" must be signed by the complainant/attorney and returned to the
Office of the Board of Review within three (3) calendar days before the scheduled hearing date. NO
CONTINUANCES SHALL BE GRANTED FOR SCHEDULING CONFLICTS OF ANY KIND.
A waiver of Hearing is only applicable for residential property. The case will be decided upon the
evidence submitted by the appellant with the appeal form plus any evidence submitted by other parties to the
case: typically the township assessor and, where applicable, an intervener. If no evidence is submitted with
the appeal form, the complainant will receive a 5 minute No Evidence Hearing. Due to time constraints of
the Real Estate Tax Cycle, scheduled hearings are not rescheduled.
G. Location of Hearings. Board of Review assessment complaint hearings will be held in the Peoria County
Courthouse at 324 Main Street, Room 301 Peoria, Illinois 61602. Meetings may be held at other locations in
the County at the discretion of the Board.
H. Hearing Format. Appeal hearings are conducted in the following manner: Complainants may represent
themselves or retain an attorney to do so on their behalf. Although accountants, tax consultants, appraisers,
real estate experts, corporate employees and any other consultants may be called as witnesses by the
complainant or by the complainant's legal representative, they may not conduct questioning, introduce
evidence into the record or conduct themselves in any manner which may be interpreted as the unauthorized
practice of law. The hearing officer shall swear in or affirm anyone giving testimony. The Township Assessor
or a representative from his/her office may be present to give evidence and testimony concerning the property
and its assessment. Each party may then present closing or rebuttal remarks and then the hearing is closed.
I. Hearing Length. Because of the volume of appeals before the Board, most hearings are scheduled at ten to
fifteen minute intervals. All presentations by an appellant and an assessor, along with questions from the
Board, must be completed within this time frame.
J. Decisions. The Board of Review will render their decisions after the hearings for all twenty (20) townships
have been held. The official findings for each case are mailed to all appellants and attorneys of record. No
written decisions are released prior to this time.
K. Evidence Submitted by Interveners. A taxing body wishing to intervene in a matter before the Board of
Review must file in duplicate an assessment complaint form and Commercial Sales/Equity Grid Sheet along
with supporting evidence at least five (5) days in advance of the scheduled hearing.
III.
Basis for Assessment Appeals
A. Appeals Based upon Equity
1.
2.
3.
Definition. Real property assessments shall be valued uniformly as the General Assembly provides
by law (Art.9, Sec 2, Illinois Constitution of 1970). An inequitable assessment is one that values one
property at a higher level of assessment (relative to fair cash value) than assessments of comparable
properties. (Note: Courts in Illinois have found that mathematical exactitude is not an absolute
requirement in estimating property assessments.)
Burden of Proof. When unequal treatment in the assessment process is the basis of an appeal, inequity
must be proved by clear and convincing evidence.
Evidence Considered. Comparable properties usually are submitted as evidence for equity appeals,
arguing that the assessed value per square foot of the subject is higher than that of comparables. It is
preferable to select the best three (3) comparables. Characteristics of the subject and three (3) comparables
must be displayed on the Residential Comparable Sales/Equity Grid located on the County website,
www.peoriacounty.org, and submitted with the original appeal, together with pictures of the subject and
comparables. When using the interactive comparable search tools on the County website, an appellant
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4.
5.
or agent/attorney is reminded to view potential comparables to confirm their similarity to the
subject. Comparable properties, offered in testimony but not submitted with the original appeal, may not
be considered by the Board, unless provided to all parties prior to a hearing.
Comparable Properties. Comparables should be located near the subject and/or in the same
neighborhood. They should be similar in style (e.g., ranch, 2-story, split-level, etc.), construction (e.g.,
brick, frame, with or without a basement, etc.), age, size (e.g., square footage of above ground living area),
quality and condition to the subject. If comparables are not located in the subject’s neighborhood,
additional explanation may be needed to confirm their similarity.
Disclosure of Rental Data Required. When an assessment appeal for an income-producing property is
based on equity, the income and expense data of the property must be submitted as evidence, including all
leases and/or rent rolls.
B. Appeals Based upon Fair Cash Value
1.
4.
5.
6.
Definition. Fair cash value is defined as "the amount for which a property can be sold in the due
course of business and trade, not under duress, between a willing buyer and a willing seller."
(35 ILCS 200/1-50). Fair cash value is often used interchangeably with market value.
2. Burden of Proof. When fair cash value is the basis of an appeal, the value of the subject property
must be proved by a preponderance of the evidence.
3. Disclosure of Recent Sale Required. The Board considers sales that occurred within twelve months
of the assessment date as possible evidence of market value. The Board required the following
information if the recent sale of property is important in an appeal:
a) Documents that disclose the purchase price of the property and the date of purchase
including the Settlement Statement and the State of Illinois transfer declaration.
b) Both the seller's and the buyer's identity must be revealed, as well as any other relationship
between them (other than seller and buyer) including, but not limited to, those existing by
blood, marriage, corporate parent-subsidiary companies or by virtue of ownership of
non-publicly held stock and whether the transaction was arms length.
c) Any personal property included in the sale must be fully documented, including its fair
cash value.
Recent Usable Sales of Comparable Properties . If recent usable sales of comparable properties are
submitted as evidence for a market value appeal, it is preferable to select the best three (3) comparables.
Characteristics of the subject and three (3) comparables must be displayed on the Residential Comparable
Sales/Equity Grid Sheet, located on the County website, www.peoriacounty.org, and submitted with the
original appeal, together with pictures of the subject and comparables. When using the interactive
comparable search tools on the County website, www.peoriacounty.org, under the "Front Desk
Application" an appellant or agent/attorney is reminded to view comparable properties to confirm
their similarity to the subject. Comparable properties, offered in testimony but not submitted with the
original appeal, may not be considered by the Board, unless provided to all parties prior to a hearing.
Comparable Properties. Comparables should be located near the subject and/or in the same neighborhood.
They should be similar in style (e.g., ranch, 2-story, split-level, etc.), construction (e.g., brick, frame, with
or without a basement, etc.), age, size (e.g., square footage of lot and building), quality and condition to the
subject. If comparables are not located in the subject’s neighborhood, additional explanation may be
needed to confirm their similarity.
Appraisal Evidence. In the event that supplemental documentation, such as a professional appraisal is
presented, one (1) original and one (1) copy of the report must be received by the Board (irrespective
of postmark) within ten (10) calendar days after the filing deadline. Appraisals obtained for the purpose
of an appeal must state the subject’s value as of January 1, 2009. Appraisals which are not filed in a
timely manner may not be considered by the Board.
a. To be considered, an appraisal must be:
i. Prepared in conformance to the Uniform Standards of Professional
Appraisal Practice as currently adopted by the Appraisal Standards Board.
The appraiser must be an Illinois State Certified or equivalent.
ii. Signed by the appraiser(s).
iii. Presented in entirety, including all exhibits, with no missing pages.
b. Appraisal testimony offered to prove the valuation asserted by any party shall not be
accepted at the hearing unless a documented appraisal report has been timely submitted.
c.
7.
Except for homestead property, appraisal testimony offered to prove the valuation asserted
may be given only by a preparer of the appraisal whose signature appears thereon.
Other Evidence. Other evidence may consist of, but is not limited to, the following:
1. Listing contract and Multiple Listing Service history.
2. A complete (final) sworn contractor's affidavit of costs, if the improvement is new
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8.
construction, together with a Settlement Statement.
Income Producing Property. When an assessment appeal for an income-producing property is based
on fair cash value, the income and expense data of the property must be submitted as evidence.
a. Where the entire property is covered under a single lease, the entire lease must be
submitted as evidence.
b. Where multiple leases are in place, the Board will consider lease summaries, audited
financial statements, rent rolls with totals and representative samples of leases submitted
by the taxpayer and any such documents requested by the Board.
c. Vacancy. If an appeal for reduced assessment is based upon vacancy, the appellant must
provide an affidavit of occupancy for 2006, 2007 and 2008.
C. Appeals Based upon Incorrect Assessor Data.
1. Definition. Incorrect data includes, but is not limited to, size of the site, size of the improvements,
physical features and locational attributes.
2. Evidence. Appeals based on the application of incorrect subject-property data by a township
assessor must include the subject property record card, a statement highlighting the incorrect data
and evidence of the correct data, such as a plat of survey, photograph or construction
documents.
3. Assessor Access to Property. Appellants are urged to schedule a property inspection with
their Assessor’s office for appeals related to the description, physical characteristics and/or
condition of the subject property. Arguments of physical condition &/or characteristics may be
disallowed if appellant fails to request an interior inspection from either the township assessor or
the Supervisor of Assessment's Office. Property data can be accessed on our website:
www.peoriacounty.org under "Front Desk Application".
VII. Adoption
These rules are adopted for the 2009 session of the Peoria County Board of Review as of July 17, 2009.
Nancy K. Horton, CIAO, Chairman
Gary T. Shadid, CPA, Member
J. Michael Fortune, SRA, Member
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Verification of Authority to Represent Owner(s) of
Real Property before the Board of Review of
Peoria County, Illinois
The undersigned person hereby grants authority to _______________________ to
(Agent or Other Representative)
represent them in the assessment hearing(s) before the Board of Review for the 2009
assessment year.
________________________________
(PRINT OWNER NAME)
________________________________
(OWNER'S SIGNATURE)
________________________________
(OWNER'S PHONE NUMBER)
________________________________
(DATE SIGNED)
TAX (PARCEL) IDENTIFICATION NUMBER(S): _________________________
_________________________
_________________________
_________________________
_________________________
_________________________
_________________________
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AFFIDAVIT OF HEARING WAIVER
Before the Board of Review of
Peoria County, Illinois
Complete this form only if you want the Board of Review to render a decision based on the
documents you submitted and you do not want to appear at a hearing.
PARCEL (TAX) ID #: _______________
PROPERTY ADDRESS: _________________
"OATH"
I am the owner of the above residential property and wish that the Peoria County Board of Review accept my
complaint, which has been filed and render a decision based on the evidence submitted with my complaint. I also
understand that the Board of Review will seek additional evidence from the Township Assessor, Supervisor of
Assessments, or from other sources to be considered along with my complaint.
In addition, I acknowledge that no further appeal will be considered by the Board of Review once a notice is sent,
but that I may appeal to the State Property Tax Appeal Board within thirty (30) days after the date and/or postmark
of written notice of our decision.
Under penalty of perjury, I do solemnly swear that the statements made and the facts set forth in this affidavit and
appeal are true and correct, as I verily believe; and if the Board of Review accepts my evidence as the basis for the
assessment, I hereby waive my request for a hearing.
ALL EVIDENCE MUST BE SUBMITTED WITH THIS COMPLAINT AND WAIVER. NO ADDITIONAL
EVIDENCE WILL BE ACCEPTED AFTER THE FILING DEADLIN OF THIS COMPLAINT.
___________________________________________
Signature of Complainant/Attorney
_______________________________
Date
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BOARD OF REVIEW ASSESSMENT COMPLAINT
Complaints should not be filed with our office until the assessments for
your township are established, mailed, and published. Please refer to the
current assessment complaint filing deadline schedule listed on the internet at
www.peoriacounty.org
OWNER: _______________________________
ATTORNEY: _____________________________
ADDRESS: _____________________________
ADDRESS: _______________________________
CITY/ST/ZIP: ___________________________
CITY/ST/ZIP: ____________________________
DAYTIME PHONE: ______________________
DAYTIME PHONE: _______________________
REAL ESTATE ASSESSMENT APPEAL FOR TAX YEAR: _______________________
HAVE YOU CONTACTED YOUR LOCAL TOWNSHIP ASSESSOR REGARDING THIS YEAR'S ASSESSMENT ?
YES
NO
PARCEL (TAX ID) NUMBER: __________________STREET ADDRESS: __________________________
YOUR ESTIMATE OF THE VALUE OF THIS PARCEL AS OF JANUARY 1, 2009 IS: $ _____________
THIS APPEAL IS BASED ON ONE OF THE FOLLOWING:
1. ____EQUITY: The assessment contributed to the improvement is higher than the assessment of comparable
properties. (You must complete the attached Comparable Sales/Equity Grid Sheet. Appeals based
on equity must demonstrate clear & convincing evidence.)
2. ____MARKET: The total assessed value (land & bldg combined) is greater than 1/3 of Fair Market Value
(If an appraisal is submitted, the entire appraisal must be attached & you must complete the attached
Comparable Sales/ Equity Grid Sheet listing the sales of comparable homes.)
3. ____RECENT PURCHASE: The purchase date must be equal to the current calendar year. (Must attach a
copy of your entire appraisal & your transfer declaration.) If you are submitting a prior calendar year
purchase, you must also complete the Comparable Sales/Equity Grid Sheet.
PROPERTY CLASS:
_____DUPLEX/MULTI-FAMILY (Less than six units)
_____RESIDENTIAL SINGLE FAMILY DWELLING
_____RESIDENTIAL VACANT LAND
_____COMMERCIAL
_____INDUSTRIAL
_____COMMERCIAL VACANT LAND
_____FARM IMPROVED
_____FARMLAND ONLY
_____CONDOMINIUM
PLEASE CHECK ONE OPTION BELOW:
_____1. I do wish to appear. Please notify me of my designated hearing date and time.
_____2. I will not appear. I am requesting that the Board decide this appeal based upon the information provided
herein. I understand that I will not receive a hearing notice and have signed the attached waiver.
The Peoria County Board of Review of Assessments reserves the right to request additional information prior to the
time of your hearing.
_________________________
DATE OF FILING
____________________________________
PROPERTY OWNER or ATTORNEY
_________________________
DATE RECEIVED
_____________________________________
BOARD OF REVIEW OF ASSESSMENTS
White Copy: Board of Review
Pink Copy: Assessor
Yellow Copy: Appellant
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PEORIA COUNTY BOARD OF REVIEW
INDUSTRIAL PROPERTY SCHEDULE
SUBJECT
COMP #1
COMP #2
COMP #3
PROPERTY INDEX NUMBER
PROPERTY ADDRESS
PROXIMITY TO SUBJECT
CURRENT USE
TOTAL LAND SQ.FT. OR ACREAGE
TOTAL BLDG SQ. FT
AGE OF BUILDING(S)
LAND TO BUILDING RATIO
NUMBER OF BUILDINGS
NUMBER OF STORIES
EXTERIOR CONSTRUCTION
OFFICE SPACE SQ.FT.
WAREHOUSE SQ.FT.
MANUFACTURING SQ.FT.
SPRINKLER SYSTEM
DATE OF SALE
SALES PRICE
SALES PRICE PER SQ FT
(SALES PRICE ÷ TOTAL BLDG SQ.FT.)
(SALES PRICE ÷ BLDG SQ.FT.)
LAND ASSESSMENT
IMPROVEMENT ASSESSMENT
TOTAL ASSESSMENT
IMPROV ASSMT PER SQ.FT. =
(IMPROV ASSMT ÷ IMPR SQ.FT.)
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