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MOODY APPRAISAL Neptune Beach, Fl. 32266 

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  Market Value, Fair Market Value, Insurable Value, Assessed Value, Just Value, Taxable Value and Ad Valorem Taxes (real estate tax)

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Topics in Residential, Commercial and Industrial property values:

Declining Police forces Impacting Property Values? (Sean Fergus with John Burns Real Estate Consulting)

Leroy Collins Institute Report Card: Florida Municipal Pension Plans November 2011

Ad-valorem tax levies vs. economic benchmark            2012 County by County tax data (Florida)

Florida Association of Counties 2012 Property Tax Comparative Data Summary

Detroit Gap Reveals Industry Dispute on Pension Math

The higher the discount rate applied to the pension funds forecasted obligations lowers the present value of those obligations, the lower discount rate raises the present value of the forecasted obligations . See this link to "Union actuary says UC overstates pension costs".

Public Pension Fund Squeeze

On July 2, 2012 Moody’s Investors Services published a “Request for Comment” titled Adjustments to US State and Local Government Reported Pension Data.Accrued actuarial liabilities will be adjusted based on a high-grade long-term corporate bond index discount rate (5.5% for 2010 and 2011)