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12 <br /> Industry Standards <br /> MUNN I I <br /> ❑ Sales Ratios are verified by category of property. <br /> The ratios indicate tax assessments represent about <br /> 100% of current market sales. The coefficient of <br /> dispersion (COD) indicates the data spread, and <br /> the goal is 15 or lower. <br /> ❑ Countywide: Sales Ratio 100.5, COD 7.7 <br /> ❑ Improved Residential: Sales Ratio 100.5, COD 7 <br /> ❑ Improved Commercial: Sales Ratio 100.6, COD <br /> 14.8 <br /> ❑ Vacant Land: Sales Ratio 100. 11 COD 15.2 <br />