UQO Working Paper No. 10 — The assessment gap in Quebec: vertical and horizontal inequity in municipal property assessment.
1\begin{tabular}{lrccccc}2\toprule3Time-control scheme & Munis & \makecell{Median\\COD} & \makecell{COD\\IQR} & \makecell{COD $>$ 15\\(\%)} & \makecell{Median\\PRB} & \makecell{PRB $<-0.05$\\(\%)} \\4\midrule5Muni.\ $\times$ year blocks (baseline) & 261 & 26.0 & [22.6, 30.4] & 99 & -0.202 & 95 \\6Muni.\ $\times$ quarter blocks & 169 & 23.9 & [19.7, 27.9] & 97 & -0.184 & 93 \\7Muni.\ $\times$ year, time-adjusted & 261 & 25.6 & [22.3, 30.1] & 98 & -0.201 & 94 \\8Province-wide, time-adjusted & --- & 28.3 & --- & --- & -0.029 & --- \\9\bottomrule10\end{tabular}