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mond City for 1479 was 81.8 percent. With that ratio and a nominal tax rate of SI.66, the Richmond City taxpayer would pay $1,088 for the same $80,000 home.
For 1979, Rappahannock's median assessment sales ratio of 5.4 percent was higher than only four other localities. The counties with lower assessment ratios were Buchanan <2.6 percent). Dickenson (2.9 percent). Smith (5.0 percent) and Washington (5.3 percent).
The assessment sales ratio is reached by dividing assessed value by selling price. According to the VEA publication, the ratios for each locality were listed by numerical value and the median ratio was selected as the best indication of the locality's existing assessmentsales ratio.
Basic sales data for each locality were taken from the recordation tax receipts that the law requires the clerk of the court in each locality to Tile with the Virginia Department of Taxation.
79.1%