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Sales Study <br />s _. <br />~ Sales from October 1St' 2008 to September <br />~ 30th, 2009 were used to determine the <br />~ January 2nd, 2010Assessor's Estimated <br />s Market Value. <br />~' The Department of Revenue requires the <br />i Assessor to maintain a ratio of 90 to 105%. <br /> <br />~~ <br />