Testing for Quality Assurance in the Property Taxation Base using Spatial Analysis

jssJournal of Spatial Science, Volume 57, Issue 2, 2012

David Parker, Tony Lockwood, and Wayne Maranoa

“Against the broad background of international practice, this paper presents a methodology using the spatial analysis of the assessed value to the sales price ratio as an integral part of contributing to the quality control and assurance of the fiscal cadastre. It adopts Local Moran’s I and surface interpolation techniques to highlight potential geographical areas of inequity that may be more a function of a location differential than a price differential, the traditional indicator of inequity. Using the metropolitan area of Adelaide, South Australia, as a case study the paper explores a potential methodology to capture this dimension and include it as part of the overall quality assurance procedure. This could enhance the quality of the fiscal cadastre as an integrated part of a spatially enabled land administration system for all stakeholders.”