We are told one sale DOES NOT MAKE A MARKET

 Ray has found this to be true providing the property was purchased at a cheap price because then the appraiser's office will use all other sales even all the way across town to establish the highest assessment possible.

 However, if the situation is that a top price is paid for the property then you can bet "ONE SALE SURE DO MAKE A MARKET".

 Ray has experienced this first hand and it is illustrated in the properties shown above.

 The property shaded in yellow has a 2006 assessment of $50,000.00 an acre.

 Records indicate it was purchased in 2005 and apparently the appraiser did not use comparable sales or land values but, rather the purchase price of this property alone.

 Ray believes, proof of this is based on the fact that the property across the street, shaded in blue, has a 2006 assessment of $4,570.92 an acre.

 A difference of over $44,000.00 an acre tax assessment between vacant land across the street from each other does not appear to be a fair way of doing things.

 Although only 1.38 acres, it is astonishing that the property shaded in green has a 2006 assessment of $108,898.55 per acre. It also changed ownership in 2005

AND, Amazingly, the property shaded in red across 405 is assessed at $4,570.92 an acre.

$4,570.92 an acre to $108,898.55 an acre equals over a $100.000.00 an acre difference and you can throw a rock and hit all 4 properties which are all vacant land.