Summary of Real Estate Assessment, 2009

The most important aspect of property taxation is the concept that all property should be valued for tax purposes on a uniform basis so that the actual property tax burden can be distributed equitably among individual property owners. One of the most widely used and accepted methods of determining relative levels and uniformity of assessments is the assessment/sales ratio study. Such a study, in its most fundamental analysis, is the comparison of the assessed value of an individual property to its sale price. For example, a property assessed at $12,000 which sold for $26,000 would have an assessment/sales ratio of 46% ($12,000 ÷ $26,000). The purpose of this study is to provide assessment/sales ratio information that may be utilized by property tax administrators, local assessing officials, and interested taxpayers in examining the relative levels and uniformity of assessments throughout the State of Iowa. After further refinement, the study is one factor considered by the Director of Revenue in the biennial equalization of assessments.

Summary of Real Estate Assessment, 2008

The most important aspect of property taxation is the concept that all property should be valued for tax purposes on a uniform basis so that the actual property tax burden can be distributed equitably among individual property owners. One of the most widely used and accepted methods of determining relative levels and uniformity of assessments is the assessment/sales ratio study. Such a study, in its most fundamental analysis, is the comparison of the assessed value of an individual property to its sale price. For example, a property assessed at $12,000 which sold for $26,000 would have an assessment/sales ratio of 46% ($12,000 ÷ $26,000). The purpose of this study is to provide assessment/sales ratio information that may be utilized by property tax administrators, local assessing officials, and interested taxpayers in examining the relative levels and uniformity of assessments throughout the State of Iowa. After further refinement, the study is one factor considered by the Director of Revenue in the biennial equalization of assessments.

Assessment of Channelizing Device Effectiveness on High Speed/High Volume Roadways, 2007

Part 6 of the Manual on Uniform Traffic Control Devices (MUTCD) describes several types of channelizing devices that can be used to warn road users and guide them through work zones; these devices include cones, tubular markers, vertical panels, drums, barricades, and temporary raised islands. On higher speed/volume roadways, drums and/or vertical panels have been popular choices in many states, due to their formidable appearance and the enhanced visibility they provide when compared to standard cones. However, due to their larger size, drums also require more effort and storage space to transport, deploy and retrieve. Recent editions of the MUTCD have introduced new devices for channelizing; specifically of interest for this study is a taller (>36 inches) but thinner cone. While this new device does not offer a comparable target value to that of drums, the new devices are significantly larger than standard cones and they offer improved stability as well. In addition, these devices are more easily deployed and stored than drums and they cost less. Further, for applications previously using both drums and tall cones, the use of tall cones only provides the ability for delivery and setup by a single vehicle. An investigation of the effectiveness of the new channelizing devices provides a reference for states to use in selecting appropriate traffic control for high speed, high volume applications, especially for short term or limited duration exposures. This study includes a synthesis of common practices by state DOTs, as well as daytime and nighttime field observations of driver reactions using video detection equipment. The results of this study are promising for the day and night performance of the new tall cones, comparing favorably to the performance of drums when used for channelizing in tapers. The evaluation showed no statistical difference in merge distance and location, shy distance, or operating speed in either daytime or nighttime conditions. The study should provide a valuable resource for state DOTs to utilize in selecting the most effective channelizing device for use on high speed/high volume roadways where timely merging by drivers is critical to safety and mobility.

Safety Assessment Tool for Construction Zone Work Phasing Plans, 2016

The Highway Safety Manual (HSM) is the compilation of national safety research that provides quantitative methods for analyzing highway safety. The HSM presents crash modification functions related to freeway work zone characteristics such as work zone duration and length. These crash modification functions were based on freeway work zones with high traffic volumes in California. When the HSM-referenced model was calibrated for Missouri, the value was 3.78, which is not ideal since it is significantly larger than 1. Therefore, new models were developed in this study using Missouri data to capture geographical, driver behavior, and other factors in the Midwest. Also, new models for expressway and rural two-lane work zones that barely were studied in the literature were developed. A large sample of 20,837 freeway, 8,993 expressway, and 64,476 rural two-lane work zones in Missouri was analyzed to derive 15 work zone crash prediction models. The most appropriate samples of 1,546 freeway, 1,189 expressway, and 6,095 rural two-lane work zones longer than 0.1 mile and with a duration of greater than 10 days were used to make eight, four, and three models, respectively. A challenging question for practitioners is always how to use crash prediction models to make the best estimation of work zone crash count. To solve this problem, a user-friendly software tool was developed in a spreadsheet format to predict work zone crashes based on work zone characteristics. This software selects the best model, estimates the work zone crashes by severity, and converts them to monetary values using standard crash estimates. This study also included a survey of departments of transportation (DOTs), Federal Highway Administration (FHWA) representatives, and contractors to assess the current state of the practice regarding work zone safety. The survey results indicate that many agencies look at work zone safety informally using engineering judgment. Respondents indicated that they would like a tool that could help them to balance work zone safety across projects by looking at crashes and user costs.