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higher end," the report states. true assessment-sales ratio because the ratio is unaffecte dby distortions caused by large sales or ‘extreme’ ratios at either end of the spectrum and especially those at the higher end," the report states.
Basic sales data used to determine the ratio are taken from the recordation tax receipts that the law requires the clerk of the court in each locality to file with the Virginia Department of Taxation.
The median assessment ratio for the state as a whole in 1980 was 71.7 percent. Most of Rappahannock’s neighbors ranked above that figure. Orange had the highest median assessment ration in the area for 1980
89.5%