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aw All w aa N . a. r law (,Ov � Via if,. TM2 . *all }, r; all r _ 5u How to Do a COCS Study 14. special districts (fire , water , sanitation and school) 2 . Spell out your assumptions clearly . and miscellaneous revenues . 3 . Be sure that decisions you make on the When you distribute revenues , thnik of how revenue side match those you make on they apply to your land use categories . Property -the expenditure side , law taxes may be the most straightforward . Building Transfer Land Values permit fees would be distributed according to the Match local records with COCS land uses by law type of land use indicated by permit files or in a transferring property values from the state tax summary report , The same approach should work classes to yours . This is a fairly simple , but time- for other types of permits and licenses . consuming process . Subtract items that do not Special taxes and tax districts can be tricky , so belong in existing categories , then add them to the weigh available information carefully before you appropriate categories for your study . For example , decide how to handle them . For instance , if your in Massachusetts , farm , forest and recreational community has a special fire district that only lands enrolled in the use- assessment program are serves some neighborhoods and charges on a fee reported as commercial properties in the tax code . basis , you may want to treat it as a footnote and But they are considered farm , forest and open land omit it from your regular analysis . Just be sure to in a COCS study . So AFT subtracted them from mention this in your final report and explain the commercial and added them to farm , forest and rationale for your decision . On the other hand , if open land . fire districts represent all properties and are paid Mixed-use parcels can be difficult to allocate . for out of regular tax revenues , include them as If you can determine the value of different land part of your regular analysis . Special districts uses , break them out accordingly . Otherwise , illustrate why you must understand the community attribute them to the category of primary use . you are studying . Large towns often have computerized records that Three rules of thumb to follow when grouping provide a high - level of detail on lot size , number revenues : and type of buildings and so on . These can help 1 . Gather as much information as possible , you distribute revenues in mixed -use parcels in the discuss any special cases with your same way they helped you in other categories . In sponsors and base your final decisions on the original goals of the study and the small towns without computers , breakdowns may quality and quantity of available data . have to be determined by the assessors , if at all . 13