“Comparable” means any property relied upon by any party for any reason and presented to the board as part of any proceeding and includes:

1. (a) Properties used for direct comparison to show similarity or dissimilarity to the appealed property and properties used in appraisals; and
2. (b) Properties used to derive comparative data such as market rents, expenses or costs. Properties used in statistical reports are not included in this definition and are covered under Tax 201.35.

Source. #7152, eff 12-10-99 (formerly Tax 101.10); ss by #8985, eff 9-24-07 (from Tax 102.10); ss by #10623, eff 6-26-14 (from Tax 102.11); ss by 13686, eff 7-19-23