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15 <br /> Chris McLaughlin said that property tax rates must be uniform within a jurisdiction and <br /> that there cannot be different rates for owner-occupied properties versus investor-owned <br /> properties. He said they are not allowed to be creative with rates. He said that the only <br /> exception is a special service district. He said those are identified and additional property taxes <br /> are levied in that district for additional services. He said that within those districts there must be <br /> uniformity on all properties. <br /> Slide #5 <br /> 2. "True Value" Appraisal <br /> Chris McLaughlin said this is the goal of an appraisal. <br /> Slide #6 <br /> "True Value" <br /> § 105-283. Uniform appraisal standards. <br /> All property, real and personal, shall as far <br /> as practicable be appraised or valued at its <br /> true value in money. <br /> Slide #7 <br />