ABSTRACT
This chapter examines land information needs and sources, in particular the Bureau of the Census’s Survey of Taxable Property Values (TPV). It discusses three principal topics: issues affecting TPV surveys, understanding the assessing environment, and results of the 1987 TPV survey. To meet land information needs more fully; the dialogue regarding existing land information sources must be raised and broadened. Some data users base their own statistics on the estimates derived from the census of government’s portion of the survey. Assessors use many coding systems. This applies to property-use categories as well as parcel identification numbers. Some states mandate, and others strongly encourage, standardization and computerization of local assessment rolls. The Census Bureau obtains realty sales data from local public records. Estimated market value remains the assessor’s basic work product. The fundamental assessing entity is the primary assessing jurisdiction. Assessing is the responsibility of appointed or elected county or other officials.
