983 resultados para Property assessment
Resumo:
Background: It has been reported that titanium-zirconium alloy with 13-17% zirconium (TiZr1317) implants show higher biomechanical stability and bone area percentage relative to commercially pure titanium (cpTi) grade 4 fixtures. Purpose: This study aimed to determine whether the higher stability for TiZr1317 implants is associated with higher mechanical properties of remodeling bone in the areas around the implants. Materials and Methods: This study utilized 36 implants (n=18: TiZr1317, n=18: cpTi), which were placed in the healed ridges of the mandibular premolar and first molar of 12 mini pigs (n=3 implants/animal). After 4 weeks in vivo, the samples were retrieved, and resin-embedded histologic sections of approximately 100μm in thickness were prepared. In order to determine the nanomechanical properties, nanoindentation (n=30 tests/specimen) was performed on the bone tissue of the sections under wet conditions with maximum load of 300μN (loading rate: 60μN/s). Results: The mean (±standard deviation) elastic modulus (E) and hardness (H) for the TiZr1317 group were 2.73±0.50GPa and 0.116±0.017GPa, respectively. For the cpTi group, values were 2.68±0.51GPa and 0.110±0.017GPa for E and H, respectively. Although slightly higher mechanical properties values were observed for the TiZr1317 implants relative to the cpTi for both elastic modulus and hardness, these differences were not significant (E=p>0.75; H=p>0.59). Conclusions: The titanium-zirconium alloy used in this study presented similar degrees of nanomechanical properties to that of the cpTi implants. © 2013 Wiley Periodicals, Inc.
Resumo:
********NOTE: There are nine sections to this manual, all in separate files.************* **********NOTE: Large files may take longer to open******** The basis of real property assessment in Iowa is market value as defined in Iowa Code §441.21. Iowa Code §§ 421.17(17) and 441.21(h) provide that assessment jurisdictions follow the guidelines and rules in this manual to help achieve uniformity in assessments. Assessors are encouraged to use the International Association of Assessing Officers’ Standard on Mass Appraisal of Real Property in their mass appraisal practices. Estimating market value in mass appraisal involves accurately listing properties, developing a sales file that includes the primary influences on market value, and developing models for subsets of properties that share common market influences using recognized mass appraisal techniques. The assessment of an individual property should not be based solely on the sale price. The Uniform Standards of Professional Appraisal Practice (USPAP) standard 6 says “In developing a mass appraisal, an appraiser must be aware of, understand, and correctly employ those recognized methods and techniques necessary to produce and communicate credible mass appraisals.” Accurate listing of property is the basis of a good mass appraisal program. On-site inspection and listing of property is essential in developing a good data base for revaluation. A physical review, including an on-site verification of property characteristics, should be conducted at least every four to six years. Land values should be reviewed every two years. Factors influencing the market of each property type should be identified and collected so that these factors can be considered in the mass appraisal model. It is equally important to maintain the data once it is collected. Accessing local government permit systems should be a part of a good data maintenance program along with an inspection program. Current cadastral maps and geographical information systems (GIS) are tools that are integral in checking accuracy of listings and maintaining a comprehensive data base.
Resumo:
Le financement des municipalités québécoises repose en majeure partie sur des revenus autonomes, dont la principale source découle de leur pouvoir de taxer la richesse foncière. Par conséquent, le législateur, voulant assurer la stabilité financière des municipalités, a strictement encadré le processus de confection et de révision des évaluations foncières par plusieurs lois et règlements. Ceci n’a tout de même pas empêché l’augmentation des demandes de contestations à chaque nouveau rôle. Débutant par une demande de révision administrative, à l’aide d’un simple formulaire, le litige entre la municipalité et le contribuable peut se poursuivre devant le Tribunal administratif du Québec et même la Cour du Québec, la Cour supérieure et la Cour d’appel, où la procédure devient de plus en plus exigeante. La transition du processus administratif à judiciaire crée parfois une certaine friction au sein de la jurisprudence, notamment au niveau de la déférence à accorder à l’instance spécialisée, ou encore à l’égard de la souplesse des règles de preuve applicables devant cette dernière. Par une étude positiviste du droit, nous analysons tout d’abord la procédure de confection du rôle foncier, en exposant les acteurs et leurs responsabilités, ainsi que les concepts fondamentaux dans l’établissement de la valeur réelle des immeubles. Ensuite, nous retraçons chacune des étapes de la contestation d’une inscription au rôle, en y recensant les diverses règles de compétence, de preuve et de procédure applicables à chaque instance. À l’aide de nombreux exemples jurisprudentiels, nous tentons de mettre en lumière les différentes interprétations que font les tribunaux de la Loi sur la fiscalité municipale et autres législations connexes.
Resumo:
Le financement des municipalités québécoises repose en majeure partie sur des revenus autonomes, dont la principale source découle de leur pouvoir de taxer la richesse foncière. Par conséquent, le législateur, voulant assurer la stabilité financière des municipalités, a strictement encadré le processus de confection et de révision des évaluations foncières par plusieurs lois et règlements. Ceci n’a tout de même pas empêché l’augmentation des demandes de contestations à chaque nouveau rôle. Débutant par une demande de révision administrative, à l’aide d’un simple formulaire, le litige entre la municipalité et le contribuable peut se poursuivre devant le Tribunal administratif du Québec et même la Cour du Québec, la Cour supérieure et la Cour d’appel, où la procédure devient de plus en plus exigeante. La transition du processus administratif à judiciaire crée parfois une certaine friction au sein de la jurisprudence, notamment au niveau de la déférence à accorder à l’instance spécialisée, ou encore à l’égard de la souplesse des règles de preuve applicables devant cette dernière. Par une étude positiviste du droit, nous analysons tout d’abord la procédure de confection du rôle foncier, en exposant les acteurs et leurs responsabilités, ainsi que les concepts fondamentaux dans l’établissement de la valeur réelle des immeubles. Ensuite, nous retraçons chacune des étapes de la contestation d’une inscription au rôle, en y recensant les diverses règles de compétence, de preuve et de procédure applicables à chaque instance. À l’aide de nombreux exemples jurisprudentiels, nous tentons de mettre en lumière les différentes interprétations que font les tribunaux de la Loi sur la fiscalité municipale et autres législations connexes.
Resumo:
A tax assessment of property no. 179 for Mr. Theodore Field or Mr. George Field. The total reads 546 and is dated October 25, 1886. Handwritten is "paid" with signature of J.Y.E. Cairns (collector).
Resumo:
Item 148-A.
Resumo:
Mode of access: Internet.
Resumo:
Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax appeal process and examining their motivations for participation. In addition, the study sought to determine whether patterns of use and success in appeal systems affected the distribution of the tax burden. Data were collected by means of a survey distributed to single-family property owners from two Florida counties. In addition, state and county documents were analyzed to determine appeal patterns and examine the impact on assessment uniformity, over a three-year period. The survey data provided contextual evidence that single-family property owners are not as troubled by property taxes as they are by the conduct of local government officials. The analyses of the decision to appeal indicated that more expensive properties and properties excluded from initial uniformity analyses were more likely to be appealed, while properties with homestead exemptions were less likely to be appealed. The value change analyses indicated that appeals are clustered in certain geographical areas; however, these areas do not always experience a greater percentage of the value changes. Interestingly, professional representation did not increase the probability of obtaining a reduction in value. Other relationships between the variables were discovered, but often with weak predictive ability. Findings from the assessment uniformity analyses were also interesting. The results indicated that the appeals mechanisms in both counties improved assessment uniformity. On average, appealed properties exhibited greater horizontal and vertical inequities, as compared to non-appealed properties, prior to the appeals process. After, the appeal process was completed; the indicators of horizontal and vertical equity were largely improved. However, there were some indications of regressivity in the final year of the study.
Resumo:
Objective rheological assessment of fluids given to dysphagic patients at mealtime and during videofluoroscopy was carried out using a multicenter format. Thin, quarter-thick, half-thick and full-thick fluids were examined for the degree of correlation between mealtime fluids and their allegedly matched videofluoroscopy counterparts. The study was carried out to determine whether perceived subjective differences between mealtime fluids and videofluoroscopy fluids could be quantified using the rheological parameters of viscosity, density, and yield stress. The results showed poor correlation between mealtime fluids and videofluoroscopy fluids over all parameters. In general, the videofluoroscopy fluids were more viscous, more dense, and showed higher yield stress values than their mealtime counterparts. Given these results, it is reasonable to assume that the fluids used during videofluoroscopy do not provide an accurate indication of swallowing ability at mealtime. Therefore, it is suggested that clinicians use objective methods to theologically match videofluoroscopy fluids to mealtime fluids.
Resumo:
Due to the fact that different injection molding conditions tailor the mechanical response of the thermoplastic material, such effect must be considered earlier in the product development process. The existing approaches implemented in different commercial software solutions are very limited in their capabilities to estimate the influence of processing conditions on the mechanical properties. Thus, the accuracy of predictive simulations could be improved. In this study, we demonstrate how to establish straightforward processing-impact property relationships of talc-filled injection-molded polypropylene disc-shaped parts by assessing the thermomechanical environment (TME). To investigate the relationship between impact properties and the key operative variables (flow rate, melt and mold temperature, and holding pressure), the design of experiments approach was applied to systematically vary the TME of molded samples. The TME is characterized on computer flow simulation outputsanddefined bytwo thermomechanical indices (TMI): the cooling index (CI; associated to the core features) and the thermo-stress index (TSI; related to the skin features). The TMI methodology coupled to an integrated simulation program has been developed as a tool to predict the impact response. The dynamic impact properties (peak force, peak energy, and puncture energy) were evaluated using instrumented falling weight impact tests and were all found to be similarly affected by the imposed TME. The most important molding parameters affecting the impact properties were found to be the processing temperatures (melt andmold). CI revealed greater importance for the impact response than TSI. The developed integrative tool provided truthful predictions for the envisaged impact properties.
Resumo:
The environmental and socio-economic importance of coastal areas is widely recognized, but at present these areas face severe weaknesses and high-risk situations. The increased demand and growing human occupation of coastal zones have greatly contributed to exacerbating such weaknesses. Today, throughout the world, in all countries with coastal regions, episodes of waves overtopping and coastal flooding are frequent. These episodes are usually responsible for property losses and often put human lives at risk. The floods are caused by coastal storms primarily due to the action of very strong winds. The propagation of these storms towards the coast induces high water levels. It is expected that climate change phenomena will contribute to the intensification of coastal storms. In this context, an estimation of coastal flooding hazards is of paramount importance for the planning and management of coastal zones. Consequently, carrying out a series of storm scenarios and analyzing their impacts through numerical modeling is of prime interest to coastal decision-makers. Firstly, throughout this work, historical storm tracks and intensities are characterized for the northeastern region of United States coast, in terms of probability of occurrence. Secondly, several storm events with high potential of occurrence are generated using a specific tool of DelftDashboard interface for Delft3D software. Hydrodynamic models are then used to generate ensemble simulations to assess storms' effects on coastal water levels. For the United States’ northeastern coast, a highly refined regional domain is considered surrounding the area of The Battery, New York, situated in New York Harbor. Based on statistical data of numerical modeling results, a review of the impact of coastal storms to different locations within the study area is performed.
Resumo:
An in vitro angiotensin II (AngII) receptor-binding assay was developed to monitor the degree of receptor blockade in standardized conditions. This in vitro method was validated by comparing its results with those obtained in vivo with the injection of exogenous AngII and the measurement of the AngII-induced changes in systolic blood pressure. For this purpose, 12 normotensive subjects were enrolled in a double-blind, four-way cross-over study comparing the AngII receptor blockade induced by a single oral dose of losartan (50 mg), valsartan (80 mg), irbesartan (150 mg), and placebo. A significant linear relationship between the two methods was found (r = 0.723, n = 191, P<.001). However, there exists a wide scatter of the in vivo data in the absence of active AngII receptor blockade. Thus, the relationship between the two methods is markedly improved (r = 0.87, n = 47, P<.001) when only measurements done 4 h after administration of the drugs are considered (maximal antagonist activity observed in vivo) suggesting that the two methods are equally effective in assessing the degree of AT-1 receptor blockade, but with a greatly reduced variability in the in vitro assay. In addition, the pharmacokinetic/pharmacodynamic analysis performed with the three antagonists suggest that the AT-1 receptor-binding assay works as a bioassay that integrates the antagonistic property of all active drug components of the plasma. This standardized in vitro-binding assay represents a simple, reproducible, and precise tool to characterize the pharmacodynamic profile of AngII receptor antagonists in humans.