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12 <br /> Current Revaluation Results (continued ) <br /> • Countywide <br /> Improved Residential Sales: Sales Ratio 99.4 COD: 8.6 <br /> Improved Commercial Sales: Sales Ratio 1 .00 COD: 7.4 <br /> Vacant Land Sales: Sales Ratio 1 .00 COD: 19.2 <br /> • Sales Ratios are verified by category of property. The ratios indicate <br /> tax assessments represent about 100% of current market sales. The <br /> coefficient of dispersion (COD) indicates the data spread, and the <br /> goal is 15 or lower <br /> ORANGE COUNTY <br /> 11 NORTH CAROLINA <br />