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2 . Specific Data <br /> Specific data includes details of the subject property <br /> and improvements as well as comparative data relating <br /> to costs, sales, and income and expenses of <br /> properties similar to and comparative with the <br /> subject property. Specific property data must be <br /> comprehensive enough to provide the data base needed <br /> to process each parcel of property to an indication <br /> of value, to generate the tax roll and related tax <br /> accounting output, to generate other specified <br /> output, and to provide the assessing officials <br /> with a permanent record to facilitate <br /> maintenance functions and to administer taxpayer <br /> assistance and grievance proceedings. <br /> Subject property data should include the parcel <br /> identification number, ownership and mailing address, <br /> legal description, property address (or Bldg I.D. ) , <br /> property classification code, local zoning code, <br /> site characteristics, and structural characteristics, <br /> The amount of equity, the mortgage and lease terms, and <br /> an itemized account of the annual gross income, <br /> vacancy loss, and operating expenses for the most <br /> recent three year period shall be included and <br /> considered when provided and applicable. <br /> ( ' <br /> Data may be compiled from existing assessing records, <br /> field inspections or combination of both. The parcel <br /> identification number, ownership, mailing address, and <br /> legal description may be obtained from existing tax <br /> rolls . Property classification codes may also be <br /> obtained from existing tax rolls (whenever available) <br /> and verified in the field. Local zoning codes may be <br /> obtained from existing zoning maps, Lot sizes and <br /> acreage may be obtained from existing tax maps/ <br /> Register of Deeds . The property address, and site <br /> characteristics may be obtained by making a physical <br /> inspection of each property. <br /> Comparative property data including current building <br /> cost, market prices paid in recent property transfers, <br /> and other available market data are considered in <br /> individual analysis during the development of <br /> the schedules of values reflected in the assessment <br /> determination for each parcel, with further <br /> consideration given (where practicable) , to specific <br /> comparative data as it pertains to the property being <br /> appraised. <br />