Effects of Taxable Value Increase Limits : Fables and Fallacies
Bibliographic record
Abstract
tenure with the tax commission, he has been responsible for the design, use, and ongoing development of the Idaho Assessment/Sales Ratio Study, including standards and equaliza-tion methods. He has conducted several surveys of how U.S. states and Canadian provinces use mass appraisal techniques and measuring procedures, and has written technical ratio procedural manuals. A property tax system based on market value as the underpinning for the distribution of the property tax burden is often touted as the most equitable. Such a system inherently permits the amount of property tax to be levied against individual properties to change as the proportional share of market value represented by each property changes. While this system can be ex-tremely responsive to property wealth
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.024 | 0.124 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.003 | 0.002 |
| Bibliometrics | 0.005 | 0.003 |
| Science and technology studies | 0.003 | 0.011 |
| Scholarly communication | 0.009 | 0.010 |
| Open science | 0.003 | 0.007 |
| Research integrity | 0.005 | 0.007 |
| Insufficient payload (model declined to judge) | 0.044 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".