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The assessor should analyze his valuation to determine the increases to be <br />applied to the various types of property to effect equalization within his <br />jurisdiction. <br />Residential +25% <br />Commercial +20% <br />If you have questions concerning these recommendations or disagree with these <br />recommendations, we will be happy to discuss the levels of assessment with <br />you. The work of the assessor in the 1975 assessment should be given careful <br />attention by the boards of review and equalization. When suggested improve- <br />ments are made at the local level, no changes will be necessary at state <br />equalization. These results are much more satisfactory than percentage in- <br />creases made by the state board of equalization. <br />Very truly yours, <br />ARTHUR C. ROEMER <br />Commissioner of Revenue <br />ACR /LHA /lmk <br />page -5- <br />