{"id":null,"ids":[],"kind":"named in documents","name":"San Francisco County Assessor's office","tied_by":"name","block":null,"release":"v0.7.1","rows_columns":["t","id","year","y","date","kind","topic","outcome","summary","tier","source","leaf","scan","addr","quote","note","title","how","g","rec","sc"],"rows":[["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:32/4",1996,1960,"1960's","project","study or report",null,"Real Property System · other: Development began; system later progressed from card-oriented to on-line with over 200 batch programs","unverified","C124914500",32,"https://archive.org/details/C124914500/page/n31",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:102/1",1996,1971,"1971, 1983, 1990","finding","study or report",null,"San Francisco County Assessor's Office · finding: File problem noted in prior ASD surveys and other management audits","unverified","C124914500",102,"https://archive.org/details/C124914500/page/n101",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124906117:102/3",1978,1978,"","agency","study or report",null,"San Francisco County Assessor's office · other: Cooperated; property sale dates recorded from [name withheld] cards","unverified","C124906117",102,"https://archive.org/details/C124906117/page/n101",null,null,null,"Study of property acquisition and occupancy : BART's effect on speculation, working paper","n","a",0,-2.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:81/2",1996,1989,"1989-1994","finding","study or report",null,"San Francisco County Assessor's Office · finding: reviewed appraisal records of properties owned by 18 legal entities with a change in control","unverified","C124914500",81,"https://archive.org/details/C124914500/page/n80",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:81/3",1996,1989,"1989-1994","finding","study or report",null,"San Francisco County Assessor's Office · finding: appraisal records for only three of the entities clearly indicate valuation changes were made or considered","unverified","C124914500",81,"https://archive.org/details/C124914500/page/n80",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:81/4",1996,1989,"1989-1994","finding","study or report",null,"San Francisco County Assessor's Office · finding: properties of six other entities were reappraised after the changes in control, reasons not noted","unverified","C124914500",81,"https://archive.org/details/C124914500/page/n80",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:117/1",1996,1990,"1990","finding","study or report",null,"San Francisco County Assessor's Office · finding: lack of reliability in the database generating the List of Accounts for Primary Audit","unverified","C124914500",117,"https://archive.org/details/C124914500/page/n116",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:118/1",1996,1990,"1990","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Accumulate assessed value statistics according to owner when determining accounts requiring a mandatory audit","unverified","C124914500",118,"https://archive.org/details/C124914500/page/n117",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:19/5",1996,1990,"1990","finding","study or report",null,"San Francisco County Assessor's Office, business property mandatory audit program · finding: prior ASD survey (1990) noted a backlog of mandatory audits","unverified","C124914500",19,"https://archive.org/details/C124914500/page/n18",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:114/3",1996,1991,"1991-92","agency","study or report",null,"Personal property division, San Francisco County Assessor's Office · other: 31 auditor-appraisers in 1991-92 budget year","unverified","C124914500",114,"https://archive.org/details/C124914500/page/n113",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:35/1",1996,1993,"1993-94","agency","study or report",null,"San Francisco County Assessor's Office · cost usd: $6.1 million total budget","unverified","C124914500",35,"https://archive.org/details/C124914500/page/n34",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:35/10001",1996,1993,"1993-94","finding","study or report",null,"San Francisco Assessor's Office · finding: adequately funded and adequately staffed","unverified","C124914500",35,"https://archive.org/details/C124914500/page/n34",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:35/10002",1996,1993,"1993-94","measure","study or report",null,"San Francisco Assessor's Office · cost usd: $6.1 million budget, 97 staff","unverified","C124914500",35,"https://archive.org/details/C124914500/page/n34",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:35/2",1996,1993,"1993-94","agency","study or report",null,"San Francisco County Assessor's Office · other: 97 staff","unverified","C124914500",35,"https://archive.org/details/C124914500/page/n34",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:35/3",1996,1993,"1993-94","finding","study or report",null,"San Francisco County Assessor's Office · finding: adequately funded and adequately staffed",null,"C124914500",35,"https://archive.org/details/C124914500/page/n34",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:51/2",1996,1993,"1993-94","agency","study or report",null,"San Francisco County Assessor's Office · other: 6,500 appeals","unverified","C124914500",51,"https://archive.org/details/C124914500/page/n50",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:114/5",1996,1993,"1993-94 and 1994-95","finding","study or report",null,"Personal property division, San Francisco County Assessor's Office · finding: average of 25 mandatory audits per auditor-appraiser per year, versus about 32 needed","unverified","C124914500",114,"https://archive.org/details/C124914500/page/n113",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:114/4",1996,1994,"1994-95","agency","study or report",null,"Personal property division, San Francisco County Assessor's Office · other: 21 auditor-appraiser positions in 1994-95, a loss of 10 positions","unverified","C124914500",114,"https://archive.org/details/C124914500/page/n113",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:51/3",1996,1994,"1994-95","agency","study or report",null,"San Francisco County Assessor's Office · other: 3,300 appeals","unverified","C124914500",51,"https://archive.org/details/C124914500/page/n50",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:51/4",1996,1994,"1994-95","agency","study or report",null,"San Francisco County Assessor's Office · other: between 100 and 200 appeals for each of its 30+ appraisers","unverified","C124914500",51,"https://archive.org/details/C124914500/page/n50",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:120/1",1996,1994,"1994-95 audit year","finding","study or report",null,"Personal property division, San Francisco County Assessor's Office · finding: only 26 nonmandatory audits completed","unverified","C124914500",120,"https://archive.org/details/C124914500/page/n119",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:53/2",1996,1994,"1994-95 roll","finding","study or report",null,"San Francisco County Assessor's Office property tax exemption program · assessed value usd: $2.6 billion in exemptions, 4.75 percent of the total roll","unverified","C124914500",53,"https://archive.org/details/C124914500/page/n52",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:133/3",1996,1995,"1995-96","finding","study or report",null,"San Francisco County Assessor's Office secured assessment roll · other: 1,137 business property assessments on the secured roll","unverified","C124914500",133,"https://archive.org/details/C124914500/page/n132",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:53/5",1996,1995,"1995-96 filing period","finding","study or report",null,"Welfare exemption claims, San Francisco County Assessor's Office · finding: Claims had one or more problems related to inconsistent processing in the county office","unverified","C124914500",53,"https://archive.org/details/C124914500/page/n52",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:138/1",1996,1995,"1995-96 tax roll","finding","study or report",null,"San Francisco County Assessor's Office, marine assessment section · other: 1,814 vessels","unverified","C124914500",138,"https://archive.org/details/C124914500/page/n137",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:138/2",1996,1995,"1995-96 tax roll","finding","study or report",null,"San Francisco County Assessor's Office, marine assessment section · assessed value usd: $30,804,622 full cash value","unverified","C124914500",138,"https://archive.org/details/C124914500/page/n137",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:49/3",1996,1995,"February 28, 1995","finding","study or report",null,"San Francisco County Assessor's Office, assessment appeals 1993-94 · other: 5,120 appeals of assessments totaling $3,307,132,371 presented by assessor's staff","unverified","C124914500",49,"https://archive.org/details/C124914500/page/n48",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:102/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Files stored in standard three-drawer cabinets; appraisers have free access; outcard system mostly ignored","unverified","C124914500",102,"https://archive.org/details/C124914500/page/n101",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:102/3",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office appraisal files · recommendation: Open-shelf file system within a file room or well-defined area with controlled access","unverified","C124914500",102,"https://archive.org/details/C124914500/page/n101",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:102/4",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office file system · finding: File problem is of sufficient magnitude that it materially degrades the valuation function","unverified","C124914500",102,"https://archive.org/details/C124914500/page/n101",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:103/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: problem noted in prior ASD surveys of the assessor's office","unverified","C124914500",103,"https://archive.org/details/C124914500/page/n102",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:103/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: develop a standard form for analyzing sales, retained centrally","unverified","C124914500",103,"https://archive.org/details/C124914500/page/n102",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:115/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Obtain a signed waiver of the statute of limitations when a mandatory audit will not be completed timely","unverified","C124914500",115,"https://archive.org/details/C124914500/page/n114",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:115/4",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Establish a priority for the mandatory audit program","unverified","C124914500",115,"https://archive.org/details/C124914500/page/n114",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:117/3",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office personal property division · recommendation: audit staff should continue efforts to ensure data reliability of the List of Accounts for Primary Audits","unverified","C124914500",117,"https://archive.org/details/C124914500/page/n116",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:120/2",1996,1996,"","finding","study or report",null,"Personal property division, San Francisco County Assessor's Office · finding: no formal nonmandatory audit program","unverified","C124914500",120,"https://archive.org/details/C124914500/page/n119",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:120/3",1996,1996,"","recommendation","study or report",null,"Personal property division, San Francisco County Assessor's Office · recommendation: Develop a formal nonmandatory audit program","unverified","C124914500",120,"https://archive.org/details/C124914500/page/n119",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:129/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: underground tanks, pumps, monitoring systems, and fuel dispensers assessed as land improvements","unverified","C124914500",129,"https://archive.org/details/C124914500/page/n128",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:130/1",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office leased equipment program · other: one auditor-appraiser and one clerical support staff assigned to assessment of leased equipment","unverified","C124914500",130,"https://archive.org/details/C124914500/page/n129",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:130/2",1996,1996,"","finding","study or report",null,"Leased equipment assessment program, San Francisco County Assessor's Office · finding: Several problems reflecting inadequate procedures for discovery, mailing, processing, and review of leased equipment assessments","unverified","C124914500",130,"https://archive.org/details/C124914500/page/n129",null,null,null,"San Francisco County assessment practices survey","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:132/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: exemption staff routinely exempt all leased equipment reported by welfare exemption claimants without reference to the contractual relationship","unverified","C124914500",132,"https://archive.org/details/C124914500/page/n131",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:132/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: leased equipment reported by the lessor is routinely assessed to the lessor","unverified","C124914500",132,"https://archive.org/details/C124914500/page/n131",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:132/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: county does not assess leased property once the lease is terminated unless the lessee reports it","unverified","C124914500",132,"https://archive.org/details/C124914500/page/n131",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:132/4",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: exemption staff copy and forward listing of unowned leased property to the leased equipment coordinator of the personal property division","unverified","C124914500",132,"https://archive.org/details/C124914500/page/n131",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:132/5",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: implement procedures to more closely track the disposition of leased equipment when the lease has expired","unverified","C124914500",132,"https://archive.org/details/C124914500/page/n131",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:135/1",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Restructure auditor-appraiser workload so all property statements are processed before the assessment roll is completed as of July 1","unverified","C124914500",135,"https://archive.org/details/C124914500/page/n134",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:135/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Assessments were levied against a \"doing business as\" name rather than the actual business owner's name","unverified","C124914500",135,"https://archive.org/details/C124914500/page/n134",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:136/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: has not responded to ASD's request for the annual checklists of Board-prescribed forms","unverified","C124914500",136,"https://archive.org/details/C124914500/page/n135",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:136/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: has a perennial problem with timely submission of Board-prescribed forms to ASD for approval","unverified","C124914500",136,"https://archive.org/details/C124914500/page/n135",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:15/10001",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's office · finding: Many valuable properties were under assessed or not assessed at all","unverified","C124914500",15,"https://archive.org/details/C124914500/page/n14",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:15/10005",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's office technology · other: Technology support consisted mainly of 1960's era mainframe computers","unverified","C124914500",15,"https://archive.org/details/C124914500/page/n14",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:16/10",1996,1996,"","recommendation","study or report",null,"Administrative and operations manuals, San Francisco County Assessor's office · recommendation: Complete manuals must be written or updated, implemented, and monitored","unverified","C124914500",16,"https://archive.org/details/C124914500/page/n15",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:16/7",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's office personal computers · other: Approximately 33 PCs operational (13 on LAN, 20 stand alone)","unverified","C124914500",16,"https://archive.org/details/C124914500/page/n15",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:16/8",1996,1996,"","action","study or report",null,"Appraiser trainees, San Francisco County Assessor's office · other: Six appraiser trainees recently hired for about six-month hands-on training program","unverified","C124914500",16,"https://archive.org/details/C124914500/page/n15",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:17/2",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office · recommendation: Standards and quality control unit should be reorganized, stripped of non-standards functions, and charged with monitoring operations manuals","unverified","C124914500",17,"https://archive.org/details/C124914500/page/n16",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:22/1",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Establish an appraisal activity system to help identify and prioritize the real property workload","unverified","C124914500",22,"https://archive.org/details/C124914500/page/n21",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:22/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Create and maintain an appraisal data bank","unverified","C124914500",22,"https://archive.org/details/C124914500/page/n21",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:22/3",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Eliminate the current backlog of assessable new construction","unverified","C124914500",22,"https://archive.org/details/C124914500/page/n21",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:22/4",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Standardize the use of the cost approach for valuation of new construction","unverified","C124914500",22,"https://archive.org/details/C124914500/page/n21",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:28/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Division chiefs do not currently have plans laying out division-specific issues and strategies","unverified","C124914500",28,"https://archive.org/details/C124914500/page/n27",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:28/10001",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's office strategic plan · recommendation: Identify opportunities and problems that help or hinder the office's mission and goals, and include them in the strategic plan","unverified","C124914500",28,"https://archive.org/details/C124914500/page/n27",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:28/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office strategic plan · recommendation: Identify opportunities and problems that help or hinder the office's mission and goals, and include them in the strategic plan",null,"C124914500",28,"https://archive.org/details/C124914500/page/n27",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:29/2",1996,1996,"","recommendation","study or report",null,"Assessor's Office Policy and [name withheld] · recommendation: Develop an Assessor's Office Policy and [name withheld] covering general administrative matters and update operations manuals","unverified","C124914500",29,"https://archive.org/details/C124914500/page/n28",null,null,null,"San Francisco County assessment practices survey","n","a",0,-2.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:32/1",1996,1996,"","recommendation","study or report",null,"Assessor's Standards and Quality Control Unit · recommendation: Unit must be headed by a high level position and report only to the assessor and her executive staff","unverified","C124914500",32,"https://archive.org/details/C124914500/page/n31",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:32/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Woefully antiquated in its adaptations of computers to basic assessment roll functions","unverified","C124914500",32,"https://archive.org/details/C124914500/page/n31",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:32/3",1996,1996,"","recommendation","study or report",null,"Assessor's computer capabilities · recommendation: Acquire a modern mainframe computer system, implement a Local Area Network, and fill the vacant computer specialist position","unverified","C124914500",32,"https://archive.org/details/C124914500/page/n31",null,null,null,"San Francisco County assessment practices survey","n","a",0,3.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:36/3",1996,1996,"","measure","study or report",null,"San Francisco Assessor's Office · other: 7 administrative positions of 90 total staff","unverified","C124914500",36,"https://archive.org/details/C124914500/page/n35",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:39/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: apparent lack of staffing in Cadastral and Other Technical Personnel","unverified","C124914500",39,"https://archive.org/details/C124914500/page/n38",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:39/10001",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: one cadastral drafting position; comparison chart indicates need for about three","unverified","C124914500",39,"https://archive.org/details/C124914500/page/n38",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:39/10002",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: no Other Technical positions; comparative chart indicates need for four or five","unverified","C124914500",39,"https://archive.org/details/C124914500/page/n38",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:39/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office cadastral drafting · finding: one cadastral drafting position; comparison chart indicates a need for about three","unverified","C124914500",39,"https://archive.org/details/C124914500/page/n38",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:39/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office other technical staff · finding: no other technical positions; comparative chart indicates need for four or five",null,"C124914500",39,"https://archive.org/details/C124914500/page/n38",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:40/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: may have more administrative staff than is necessary","unverified","C124914500",40,"https://archive.org/details/C124914500/page/n39",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:40/4",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: definite lack of technical staff other than appraisers, such as computer technicians","unverified","C124914500",40,"https://archive.org/details/C124914500/page/n39",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:40/5",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office weekly production reporting system · recommendation: further develop and improve weekly production reporting system as a management tool","unverified","C124914500",40,"https://archive.org/details/C124914500/page/n39",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:40/6",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office weekly production reporting system · finding: no standard report format or standard approach to identifying key workload categories","unverified","C124914500",40,"https://archive.org/details/C124914500/page/n39",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:42/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office personnel system · finding: constrained by many more external controls than exist in the State system","unverified","C124914500",42,"https://archive.org/details/C124914500/page/n41",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/1",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office · finding: requirement to maintain appraiser training ignored for many years","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/6",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office · finding: 40 percent of appraisers had training deficiencies","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/7",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office appraisal staff · recommendation: Develop and adhere to a training plan for certificated appraisal and audit-appraisal staff","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/8",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office orientation procedure · recommendation: Establish a checklist for the orientation procedure","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:46/2",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office · other: approximately 1,370 hours of training required annually to maintain status quo","unverified","C124914500",46,"https://archive.org/details/C124914500/page/n45",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:46/3",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office · finding: only one employee currently has advanced certification","unverified","C124914500",46,"https://archive.org/details/C124914500/page/n45",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:46/4",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office · finding: at least 10 other appraisers qualify for advanced certification but have not applied","unverified","C124914500",46,"https://archive.org/details/C124914500/page/n45",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:46/5",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office · finding: another seven employees will qualify for advanced certification after one more advanced SBE course","unverified","C124914500",46,"https://archive.org/details/C124914500/page/n45",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:46/6",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: centralize responsibility for monitoring training status in the assessment standards division","unverified","C124914500",46,"https://archive.org/details/C124914500/page/n45",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:49/12",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office, assessment appeals administration · recommendation: Upgrade the administration of assessment appeals: increase control over appraisal records, develop assessment appeal training, acquire computer software","unverified","C124914500",49,"https://archive.org/details/C124914500/page/n48",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:50/10001",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: lengthy history of poor appraisal record documentation, minimal record security, and low quality standards for appraisal files","unverified","C124914500",50,"https://archive.org/details/C124914500/page/n49",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:50/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Assessor allowed contract appraisers to remove original appraisal files from the office","unverified","C124914500",50,"https://archive.org/details/C124914500/page/n49",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:50/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Lengthy history of poor appraisal record documentation, minimal record security, and low quality standards for appraisal files",null,"C124914500",50,"https://archive.org/details/C124914500/page/n49",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:50/4",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Assessor's representative frequently professed that appraisal records were lost or temporarily unavailable","unverified","C124914500",50,"https://archive.org/details/C124914500/page/n49",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:53/1",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office property tax exemption program · lead agency: Administered by the chief of technical services and four assessment clerks","unverified","C124914500",53,"https://archive.org/details/C124914500/page/n52",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:53/6",1996,1996,"","finding","study or report",null,"Exemption processing staff, San Francisco County Assessor's Office · finding: No comprehensive set of written procedures to guide staff in processing any exemption claim","unverified","C124914500",53,"https://archive.org/details/C124914500/page/n52",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:53/7",1996,1996,"","recommendation","study or report",null,"Exemption procedures manual, San Francisco County Assessor's Office · recommendation: Draft and use a formal procedures manual in daily exemption processing","unverified","C124914500",53,"https://archive.org/details/C124914500/page/n52",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:53/8",1996,1996,"","recommendation","study or report",null,"Homeowners' exemption procedures, San Francisco County Assessor's Office · recommendation: Revise procedures for timelier identification of eligible condominium parcels and require cooperative housing filing documents","unverified","C124914500",53,"https://archive.org/details/C124914500/page/n52",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:54/1",1996,1996,"","recommendation","study or report",null,"Homeowners' exemption unit, San Francisco County Assessor's Office · recommendation: Implement a procedure to identify eligible homeowners on new condominium parcels and process their claims in a timely manner","unverified","C124914500",54,"https://archive.org/details/C124914500/page/n53",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:54/3",1996,1996,"","finding","study or report",null,"Welfare exemption, San Francisco County Assessor's Office · finding: Welfare exemption claim review indicated that much improvement is needed","unverified","C124914500",54,"https://archive.org/details/C124914500/page/n53",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:54/4",1996,1996,"","recommendation","study or report",null,"Welfare exemption, San Francisco County Assessor's Office · recommendation: Recommendation 11: revise welfare exemption procedures, including adhering to filing requirements and expediting new claims","unverified","C124914500",54,"https://archive.org/details/C124914500/page/n53",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:55/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Some field inspection reports recommended a full exemption despite disclosed taxable operations, late filings, or failure to file","unverified","C124914500",55,"https://archive.org/details/C124914500/page/n54",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:56/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office welfare exemption processing · finding: Processing new welfare exemption claims takes an extraordinary amount of time","unverified","C124914500",56,"https://archive.org/details/C124914500/page/n55",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:56/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office welfare exemption claims · finding: Claims pending for more than a year without enrollment of the exemption","unverified","C124914500",56,"https://archive.org/details/C124914500/page/n55",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:56/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office unsecured tax roll enrollment · other: Assessment number is assigned by order of entry on the unsecured tax roll and changes each year","unverified","C124914500",56,"https://archive.org/details/C124914500/page/n55",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:56/4",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office welfare exemption incomplete claims · recommendation: Send incomplete claims to the Board's Assessment Standards Division with a recommendation of denial after a reasonable time","unverified","C124914500",56,"https://archive.org/details/C124914500/page/n55",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:56/5",1996,1996,"","recommendation","study or report",null,"Business property appraisal unit, San Francisco County Assessor's Office · recommendation: Immediately complete the backlog of field inspections of claimants' properties and assign a specific individual to make all inspections","unverified","C124914500",56,"https://archive.org/details/C124914500/page/n55",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:56/6",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office exemption unit supervisor · recommendation: Assign high priority to approving new welfare exemptions once all preliminary work is completed","unverified","C124914500",56,"https://archive.org/details/C124914500/page/n55",null,null,null,"San Francisco County assessment practices survey","n","a",0,0.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:64/1",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office disaster relief ordinance · recommendation: Assessor request board of supervisors adopt a disaster relief ordinance reflecting Revenue and Taxation Code","unverified","C124914500",64,"https://archive.org/details/C124914500/page/n63",null,null,null,"San Francisco County assessment practices survey","n","a",0,3.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:64/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office personal property disaster relief · recommendation: Grant disaster relief to all qualifying property, including personal property","unverified","C124914500",64,"https://archive.org/details/C124914500/page/n63",null,null,null,"San Francisco County assessment practices survey","n","a",0,2.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:64/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Practice of granting disaster relief only to real property","unverified","C124914500",64,"https://archive.org/details/C124914500/page/n63",null,null,null,"San Francisco County assessment practices survey","n","a",0,2.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:69/5",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's office · other: staff of approximately 100 employees","unverified","C124914500",69,"https://archive.org/details/C124914500/page/n68",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:69/6",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's office · other: approximately 30 real property appraisers","unverified","C124914500",69,"https://archive.org/details/C124914500/page/n68",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:78/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: separate base year values not identified on appraisal records for some multiple fractional interest transfers","unverified","C124914500",78,"https://archive.org/details/C124914500/page/n77",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:79/5",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office supplemental assessment practice · finding: unwritten policy of not making supplemental assessments producing less than twenty dollars in revenue","unverified","C124914500",79,"https://archive.org/details/C124914500/page/n78",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:81/5",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Recommendation 26: establish procedures, controls, and areas of responsibility for reappraisal after changes in control","unverified","C124914500",81,"https://archive.org/details/C124914500/page/n80",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:85/1",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Reinstitute formalized procedures for processing, valuing, and enrolling assessable new construction","unverified","C124914500",85,"https://archive.org/details/C124914500/page/n84",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:85/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office assessment standards section · recommendation: Assign the assessment standards section to compile and write a procedures manual for valuation and enrollment of new construction","unverified","C124914500",85,"https://archive.org/details/C124914500/page/n84",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:85/3",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office management team · finding: Future plans include formation of a specialized crew to deal with the new construction backlog","unverified","C124914500",85,"https://archive.org/details/C124914500/page/n84",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:86/1",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Adopt a standard cost system and train appraisal staff in its use","unverified","C124914500",86,"https://archive.org/details/C124914500/page/n85",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:86/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: Most staff appraisers do not use a standard cost approach","unverified","C124914500",86,"https://archive.org/details/C124914500/page/n85",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:86/3",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Revise the procedure for taxpayer self-reporting of certain new construction","unverified","C124914500",86,"https://archive.org/details/C124914500/page/n85",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:87/5",1996,1996,"","finding","study or report",null,"Permit culling process, San Francisco County Assessor's office · finding: severely restricts incoming building permits examined by appraisal staff","unverified","C124914500",87,"https://archive.org/details/C124914500/page/n86",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:89/4",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: screening parameters include high dollar thresholds for estimated construction value and a Permit Bureau category","unverified","C124914500",89,"https://archive.org/details/C124914500/page/n88",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:90/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office permit screening · finding: discards about 90 percent of permits reported by the Permit Bureau","unverified","C124914500",90,"https://archive.org/details/C124914500/page/n89",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:90/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office permit screening · finding: only 10 percent of all permits are retained for appraisal review","unverified","C124914500",90,"https://archive.org/details/C124914500/page/n89",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:90/3",1996,1996,"","measure","study or report",null,"San Francisco County Assessor's Office permit screening · other: estimated construction costs must exceed $10,000 to be identified in the second printout report","unverified","C124914500",90,"https://archive.org/details/C124914500/page/n89",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:90/4",1996,1996,"","measure","study or report",null,"San Francisco County Assessor's Office permit screening · other: alterations and remodels under $100,000 are generally excluded from appraisal action","unverified","C124914500",90,"https://archive.org/details/C124914500/page/n89",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:90/6",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office enrollment from permits · other: enrollment level of approximately 45-50 percent in previous survey","unverified","C124914500",90,"https://archive.org/details/C124914500/page/n89",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:92/1",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office, discarded building permits · recommendation: Maintain a list of discarded building permits and periodically review it for accumulated construction activity at one site or project","unverified","C124914500",92,"https://archive.org/details/C124914500/page/n91",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:92/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office, discarded building permits · recommendation: List discarded permits alphabetically by assessee or lessee, and by APN","unverified","C124914500",92,"https://archive.org/details/C124914500/page/n91",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:93/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office building permit screening · finding: only a small portion of the permits received are documented in the appraisal records","unverified","C124914500",93,"https://archive.org/details/C124914500/page/n92",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:93/3",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office building permit processing · recommendation: expand building permit processing to log all permits in the affected appraisal record","unverified","C124914500",93,"https://archive.org/details/C124914500/page/n92",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:94/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: many property files contain building cards with inadequate appraisal entries of property descriptions","unverified","C124914500",94,"https://archive.org/details/C124914500/page/n93",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:94/2",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: adopt at least three building record forms for commercial, industrial, and residential uses","unverified","C124914500",94,"https://archive.org/details/C124914500/page/n93",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:97/1",1996,1996,"","agency","study or report",null,"San Francisco County Assessor's Office, business property division · other: Secured structural costs above $50,000 forwarded to real property division","unverified","C124914500",97,"https://archive.org/details/C124914500/page/n96",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:97/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office, real property division · finding: No responses or analyses of reported tenant improvement costs to date","unverified","C124914500",97,"https://archive.org/details/C124914500/page/n96",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:97/5",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Levy supplemental assessments on all construction of new leasehold improvements","unverified","C124914500",97,"https://archive.org/details/C124914500/page/n96",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:98/1",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: no lease data is maintained in the appraisal files concerning current tenants, except for the largest and most valuable properties","unverified","C124914500",98,"https://archive.org/details/C124914500/page/n97",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:98/2",1996,1996,"","finding","study or report",null,"San Francisco County Assessor's Office · finding: no investigation of reported tenant improvement costs is done by either the real property or the business property division","unverified","C124914500",98,"https://archive.org/details/C124914500/page/n97",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:98/3",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: insist on the uniform treatment of tenant improvements, including a common valuation methodology","unverified","C124914500",98,"https://archive.org/details/C124914500/page/n97",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:98/4",1996,1996,"","recommendation","study or report",null,"San Francisco County Assessor's Office real property division · recommendation: investigate all items referred to it by the business property division","unverified","C124914500",98,"https://archive.org/details/C124914500/page/n97",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:101/4",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office · finding: Four of 14 differing cases due to escaped new construction (not enrolled)","unverified","C124914500",101,"https://archive.org/details/C124914500/page/n100",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:101/5",1996,1996,"1996","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Improve commercial property valuation: better file control, market data, specialized training, written procedures","unverified","C124914500",101,"https://archive.org/details/C124914500/page/n100",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:101/6",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office appraisal files · finding: Files on properties under assessment appeal reportedly could not be located on several occasions","unverified","C124914500",101,"https://archive.org/details/C124914500/page/n100",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:104/1",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office major property files · finding: only one of 30 major property files contained a drawing or plan view of the building","unverified","C124914500",104,"https://archive.org/details/C124914500/page/n103",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:104/2",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office cost approach analyses · finding: only one example of a cost analysis performed by the assessor's staff in reviewed major property files","unverified","C124914500",104,"https://archive.org/details/C124914500/page/n103",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:113/1",1996,1996,"1996","recommendation","study or report",null,"San Francisco County Assessor's Office mandatory audit program · recommendation: Bring the mandatory audit program up to current status","unverified","C124914500",113,"https://archive.org/details/C124914500/page/n112",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:113/2",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office personal property division mandatory audit program · finding: serious problem with the status of the mandatory audit program","unverified","C124914500",113,"https://archive.org/details/C124914500/page/n112",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:131/1",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office · finding: Assessor's staff do not process the Form 600-B's listing leased equipment of nonunitary public utilities and railroads","unverified","C124914500",131,"https://archive.org/details/C124914500/page/n130",null,null,null,"San Francisco County assessment practices survey","n","a",0,-3.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:131/2",1996,1996,"1996","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Enroll escape assessments for equipment on all unprocessed Form 600-B's and require annual, timely processing of these forms","unverified","C124914500",131,"https://archive.org/details/C124914500/page/n130",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:133/1",1996,1996,"1996","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Revise escape assessment procedures; process business property statements before completing the assessment roll; cite Section 531 and give notices under Section 531.8","unverified","C124914500",133,"https://archive.org/details/C124914500/page/n132",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:17/1",1996,1996,"1996","agency","study or report",null,"San Francisco County Assessor's Office · recommendation: 52 formal recommendations for improvements","unverified","C124914500",17,"https://archive.org/details/C124914500/page/n16",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:19/1",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office, real property assessment · recommendation: five recommendations on revaluing properties that have changed ownership","unverified","C124914500",19,"https://archive.org/details/C124914500/page/n18",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:19/2",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office, new construction assessment · recommendation: seven recommendations on discovering, valuing, and assessing new construction","unverified","C124914500",19,"https://archive.org/details/C124914500/page/n18",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:19/3",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office, new construction assessment · finding: new construction assessment program has reached a critical point","unverified","C124914500",19,"https://archive.org/details/C124914500/page/n18",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:19/4",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office, business property mandatory audit program · finding: serious problem with the status of the mandatory audit program in the personal property division","unverified","C124914500",19,"https://archive.org/details/C124914500/page/n18",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:31/1",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office assessment standards section · recommendation: Redefine the assessment standards section as the standards and quality control unit","unverified","C124914500",31,"https://archive.org/details/C124914500/page/n30",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:31/2",1996,1996,"1996","finding","study or report",null,"Assessment standards section · finding: Section staffed with a chief, a property transfer assistant, an assessment clerk, and two senior assessment clerks; one senior clerk position vacant at time of survey","unverified","C124914500",31,"https://archive.org/details/C124914500/page/n30",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:31/3",1996,1996,"1996","finding","study or report",null,"Assessment standards section · finding: Section performs appraisal, technical services and clerical functions, leaving little or no time for standards and quality control work","unverified","C124914500",31,"https://archive.org/details/C124914500/page/n30",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:31/4",1996,1996,"1996","recommendation","study or report",null,"Assessment standards section · recommendation: Remove all line functions from its responsibility; standards unit to write administrative and operational procedures first","unverified","C124914500",31,"https://archive.org/details/C124914500/page/n30",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:47/1",1996,1996,"1996","recommendation","study or report",null,"Assessor's Office clerical staff (real property and personal property divisions) · recommendation: Cross-train and rotate clerk typist, senior clerk typist, and assessment clerk staff between divisions","unverified","C124914500",47,"https://archive.org/details/C124914500/page/n46",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:71/1",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office · finding: does not have an appraisal activity system","unverified","C124914500",71,"https://archive.org/details/C124914500/page/n70",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:71/2",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office management information system · finding: current technology is of 1960's vintage","unverified","C124914500",71,"https://archive.org/details/C124914500/page/n70",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:84/1",1996,1996,"1996","finding","study or report",null,"New construction backlog, San Francisco County Assessor's Office · finding: estimated $500 million of unworked construction value in backlog of building permits","unverified","C124914500",84,"https://archive.org/details/C124914500/page/n83",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:84/2",1996,1996,"1996","recommendation","study or report",null,"New construction backlog, San Francisco County Assessor's Office · recommendation: Eliminate the current backlog of assessable new construction","unverified","C124914500",84,"https://archive.org/details/C124914500/page/n83",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:84/3",1996,1996,"1996","recommendation","study or report",null,"Separate appraisal crew for assessable new construction, San Francisco County Assessor's Office · recommendation: Create a separate appraisal crew to appraise assessable new construction","unverified","C124914500",84,"https://archive.org/details/C124914500/page/n83",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:91/2",1996,1996,"1996","agency","study or report",null,"Assessment standards section · finding: three clerical positions assigned to handle clerical support functions","unverified","C124914500",91,"https://archive.org/details/C124914500/page/n90",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:91/3",1996,1996,"1996","recommendation","study or report",null,"Assessor's Office building permit processing · recommendation: form an adequately staffed work section within the technical services unit to receive, screen and track building permits","unverified","C124914500",91,"https://archive.org/details/C124914500/page/n90",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:96/1",1996,1996,"1996","finding","study or report",null,"San Francisco County Assessor's Office · finding: serious problems with the way tenant improvements are assessed","unverified","C124914500",96,"https://archive.org/details/C124914500/page/n95",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:96/2",1996,1996,"1996","recommendation","study or report",null,"San Francisco County Assessor's Office · recommendation: Revise procedures for assessing tenant improvements: value and enroll tenant improvements uniformly","unverified","C124914500",96,"https://archive.org/details/C124914500/page/n95",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:96/3",1996,1996,"1996","finding","study or report",null,"Real property division, San Francisco County Assessor's Office · finding: reported construction costs after base year do not represent assessable new construction","unverified","C124914500",96,"https://archive.org/details/C124914500/page/n95",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:96/4",1996,1996,"1996","finding","study or report",null,"Real property division, San Francisco County Assessor's Office · finding: tenant improvements added after base year must be assessed as new construction as of completion date","unverified","C124914500",96,"https://archive.org/details/C124914500/page/n95",null,null,null,"San Francisco County assessment practices survey","n","m",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:96/5",1996,1996,"1996","finding","study or report",null,"Real property division, San Francisco County Assessor's Office · finding: takes no action to investigate unsecured tenant account property statements","unverified","C124914500",96,"https://archive.org/details/C124914500/page/n95",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:90/5",1996,1996,"January 1994","event","study or report",null,"San Francisco County Assessor's Office standards unit audit · other: brief audit of permits under $10,000 by questionnaire to 50 assessees","unverified","C124914500",90,"https://archive.org/details/C124914500/page/n89",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/2",1996,1996,"July 1, 1994","agency","study or report",null,"San Francisco County Assessor's Office · other: 59 appraisers on staff","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/3",1996,1996,"July 1, 1994","agency","study or report",null,"San Francisco County Assessor's Office · other: 2 appraisers with training deficiencies exceeding 200 hours","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/4",1996,1996,"July 1, 1994","agency","study or report",null,"San Francisco County Assessor's Office · other: 12 appraisers deficient between 50 and 200 hours","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:45/5",1996,1996,"July 1, 1994","agency","study or report",null,"San Francisco County Assessor's Office · other: seven appraisers deficient between 24 and 50 hours","unverified","C124914500",45,"https://archive.org/details/C124914500/page/n44",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:16/9",1996,1996,"June 1994","event","study or report",null,"Time reporting system, San Francisco County Assessor's office · event: Studies began and system installed about six months prior to fieldwork","unverified","C124914500",16,"https://archive.org/details/C124914500/page/n15",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:133/2",1996,1996,"June 30","event","study or report",null,"San Francisco County Assessor's Office · event: Staff completed the 1995-96 assessment roll","unverified","C124914500",133,"https://archive.org/details/C124914500/page/n132",null,null,null,"San Francisco County assessment practices survey","n","a",0,-4.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:114/1",1996,1996,"June 30, 1995","finding","study or report",null,"Personal property division, San Francisco County Assessor's Office · finding: 428 of 590 mandatory audits completed, 76 percent, as of June 30, 1995","unverified","C124914500",114,"https://archive.org/details/C124914500/page/n113",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:114/2",1996,1996,"June 30, 1995","finding","study or report",null,"Personal property division, San Francisco County Assessor's Office · finding: 162 business accounts due for audit not completed; 62 waivers obtained, 38 percent","unverified","C124914500",114,"https://archive.org/details/C124914500/page/n113",null,null,null,"San Francisco County assessment practices survey","n","m",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:81/1",1996,1996,"Since 1981","finding","study or report",null,"San Francisco County Assessor's Office · finding: notified of changes in control of 230 entities owning approximately 620 real property parcels","unverified","C124914500",81,"https://archive.org/details/C124914500/page/n80",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:46/1",1996,1996,"first quarter of fiscal year 1995-96","agency","study or report",null,"San Francisco County Assessor's Office · finding: 563 hours of appraiser training completed by staff","unverified","C124914500",46,"https://archive.org/details/C124914500/page/n45",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:42/1",1996,1996,"fiscal year 1995-96","agency","study or report",null,"San Francisco County Assessor's Office · jobs: approximately 107 budgeted positions","unverified","C124914500",42,"https://archive.org/details/C124914500/page/n41",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0],["f","dl-sf-facts-v1.1-haiku55-2026-10/C124914500:16/6",1996,1996,"three years before the report","finding","study or report",null,"San Francisco County Assessor's office personal computers · other: Only two personal computers available to whole staff before the assessor took office","unverified","C124914500",16,"https://archive.org/details/C124914500/page/n15",null,null,null,"San Francisco County assessment practices survey","n","a",0,-1.0]]}