The successful Offeror will provide, complete, carry out, or comply with all of the following: 1. Complete a uniform reassessment of all real properties within the Counties Contracting County, excluding public service properties and including the inventory and valuation of all non-taxable (exempt) properties and the classification of all real property in accordance with State requirements. 2. Appraisals shall be based on a thorough study of actual market sales and construction costs in the Contracting County. The appraisal firm will conduct this study prior to beginning any field appraisals. All market sales studies, property surveys, or other data used in the reassessment program shall become the property of the Contracting County Contracting County at the completion of the reassessment. 3. Develop a local manual for use during the general reassessment and provide a minimum of two copies to the applicable Commissioner of Revenue for subsequent use after the reassessment is complete. A draft manual should be prepared and provided within 90 (ninety) days following the contract award and shall be revised and updated at least once every 6 (six) months, with final draft provided at completion of the work. The manual will specify, in summary form, the cost and pricing analysis determined in Item 2 above. This manual will set forth all coding and all other data needed and/or used during the implementation of the Contracting County's Computer appraisal system.