Real estate and personal source document records maintained by the Assessor shall be verified against proof Real Estate and Personal Tax Books, Assessor's August Abstract Equalization Board Abstract of Adjusted Assessment, Tax Books Recapitulation Reports and related reports; with the first verification procedures to be performed in the month of September and the second procedures to be performed in the month of January. Verification shall be completed against a statistical sample of Assessor source documents and hard copy summary recaps of source documents to compare against the proof books generated by the data processing system, and by comparing Tax Books Recapitulation Reports by category against Assessor maintained source records summary categories including individual taxing jurisdictions, subdivisions and other significant sub-components of the total tax records. From this sample and related verification procedures, a determination of the margin of error shall be made with corrections input by the Assessor office as necessary. Additional verification activities shall be performed depending upon the margin of error and the type of errors. In the event the margin of error from the sample and related verification procedures is greater than 10% on significant verification criteria including valuations, jurisdiction coding, names, addresses, acreage, status of parcels whether exempt or delinquent, a comprehensive verification of all records shall be completed.
(Ord. 86-7, passed 2-19-86)