1. Physical Audits: o A "walk around" audit of each commercial property will be conducted to verify property descriptions, dimensions, condition, depreciation of improvements, and grade. Photographs will be taken of the front and back of the main improvement and front photographs of all accessory improvements. o Non-returned improvements (those not recorded or declared) will be identified, documented, and reported to the County for further review. o A "drive-by" audit will also be conducted to verify the condition, grade, and depreciation of improvements, with photographs of the front of the main improvement where accessible. No measurements will be taken on existing structures during the drive-by audit. 2. Data Updates and Market Valuation: o All Real Property Schedules (approved by the County) will be updated to reflect current market data, which will be applied to generate fair market value for each commercial property in accordance with Georgia Department of Revenue guidelines. o All appraisals will comply with the Georgia Department of Revenue’s Appraisal Procedure Manual (560-11-10). o The revaluation will ensure that each property is accurately assessed based on the most recent market data and proper valuation methodologies. 3. GIS Data and Mapping: o A web map will be provided, showing GIS data derived from the revaluation model. This will assist both the County and the contractor in visualizing and verifying revaluation data as it applies to the updated digest. 4. Appeals and Support: o The contractor will be available to assist with appeals for up to 10 days after the revaluation is complete. Any appeal assistance required beyond the initial 10 days will be billed separately. o The contractor will be available to assist with any contract-related questions or provide training as requested by the County for up to 2 days. Any support needed beyond the initial 2 days will incur additional charges. 5. Report and Documentation: o Upon completion of the revaluation process, a detailed report will be provided to the County, documenting the changes made to the tax digest, including updates to individual property assessments, the rationale behind the valuations, and any properties that require further review or investigation.
