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Only fair market sales were used to calculate the assessment sales ratios.
(Fair market sales are defined as arms length transactions where there is a willing buyer and a willing Seller neither of which is under pressure to buy or sell. This definition excludes transfers that are not completely arms length sales such as sales within a family, foreclosures.' sales to a governmental unit, etc.)
Lowest In Area
For 1979. Rappahannock's true effective tax rate of 23 cents per $100 was approximately half that of the other counties in the area.
By comparison. both Orange's and Fauquier's true effective rate for 1979 was 40 cents. Warren’s 43 cents, Madison's 39 cents and Culpeper's 51 cents.
Rappahannock's median assessment rq,tio. of 5.4 percent likewise ranked far below the assessment ratios of its neighbors. For 1979. the median assessment ratio
79.4%