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This is very true. I have houses in two different counties, one annual and one every four years. But again, what was the original question? How to get a valuation for several years ago. If you happen to be in a State like Washington where state law (and if we're going to pick nits, the State Constitution for Washington) says assessments are at 100% of FMV and you need a defensible, reasonable number, it's an easy way to go. It doesn't work for the current year, as assessments run a year behind. But for a time period from several years ago, it works for what the original questioner wanted.
I do believe we've beaten this horse way past death.
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