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7 <br /> Vertical Equity <br /> Vertical Equity Analysis of Residential and Non-Residential <br /> analyses will review vertical equity in the 2025 Revaluation to <br /> ensure that assessment levels are consistent over the range of <br /> values, with high-value and low-value properties exhibiting <br /> similar ratio of assessment to market value. <br /> The vendor is calculating the Mean and Median Sales Ratios, <br /> the Coefficient of Dispersion (COD) and the Price-Related <br /> Differential (PRD) based on building type and land use, as well <br /> as vacant and improved, and building age. <br /> Analyses conducted using sales as they are and also using <br /> time adjusted sale prices. <br /> ORANGE COUNTY <br /> 5 NORTH CAROLINA <br />