and yeah, I really might have a file for every conceivable circumstance. We'll skip Google this time. For this there is a very useful manual on the Sabre System methodology for the intitial mass reassessment in Allegheny County. The issue the two sides will be debating over the coming weeks comes down to simply how much of that work needs to be repeated. Does the county need to start from scratch as if there had never been a mass assessment completed here, or do they just need to run the model again with the latest data on recent sales. One option is fairly quick and inexpensive, the other long and costly.
Then there is this little issue that there was a mass reassessment done for 2005/6 even though it was never used. It was a fascinating bit of reporting the other day on some disagreements between the county and its former chief assessor. Was she a part time contractor or not? That is less important than another aspect of this case that directly involves her. I would give odds she will be testifying here pretty soon. Some may recall that Judge Wettick engaged in some rare direct questioning of Ms. Bunn back in 2006. So he knows who Ms. Bunn is quite well I imagine. The issue that may become the most important in all of this is that Ms. Bunn testified that the never-used 2006 assessment numbers met the standards for the industry. Somehow I think that one point may be brought up again by someone or another... maybe the Judge himself.