Chief warns audit methods can force skewed ratios; DOAA approach questioned
Chief Appraiser Ron Glisson told the board that state audit practices — including use of calendar-year sales against digest values — can produce unfair comparisons and said the county may need to push some ratios toward 100% to satisfy audits.
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Chief Appraiser Ron Glisson told the Linn County Board of Assessors that the county's recent audit used calendar-year sales against digest values in a way that complicates comparisons. ‘‘That was the Department of Audis and Council DOAA,’’ he said while describing the DOAA review of the '25 digest and how auditors sometimes create appraisals where commercial sales are scarce.
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