There is a distinct difference between mass appraisal and fee appraisal . The seller and buyer must be unrelated, the seller must be willing, but not under pressure to sell, and the buyer must be willing, but not under any obligation to buy. The property must be on the open market for a reasonable length of time, the payment must be in cash, or its equivalent, and the financing must be typical for that type of property. If all of these conditions are present, this would indicate a market value, arms-length sale. To ensure accuracy, it is best for the Assessor to see the inside and outside of the property.
State law requires that property be valued from actual view, or the best information available.
The Assessor has records on each property in the city, containing the physical data on the property. Even though the Assessor may not have gone through your home, the assessment will be reviewed based upon the existing records, exterior inspections, and sales of properties. When an interior inspection is requested but not allowed, the Assessor will attempt to update the records by looking at the property from the outside and using any other available information such as sales of similar properties, permits, and other sources. By denying the Assessor entrance to your property, you lose your right to appeal your assessment before the Board of Review. To ensure accuracy, it is to your advantage to allow an interior inspection, as the Assessor is responsible for maintaining all property data in the city.