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SCHEDULE III

(s. 14)

OPERATIONS IN CALCULATING THE STANDARD DEVIATION FROM THE MEDIAN OF A ROLL

(1) First operation: For each sale used for the purposes of calculating the median proportion of the roll for the fiscal period during which it comes into force, the value entered on the roll for the unit of assessment sold is divided by the sale price, adjusted where applicable in the manner in which it was adjusted for the purposes of calculating that median proportion; the quotient obtained shall comprise 2 decimal places and shall be converted into a percentage in order to establish a ratio.

(2) Second operation: For each sale considered in the first operation, the ratio thus established is subtracted from the median proportion of the roll for the fiscal period during which it comes into force; the numbers representing that ratio and that proportion shall be used without taking into account the fact that they are percentages.

(3) Third operation: For each sale considered in the first operation, the difference resulting from the second operation is squared.

(4) Fourth operation: The squares resulting from the third operation are added together.

(5) Fifth operation: The sum resulting from the fourth operation is divided by the number of sales considered in the first operation, reduced by 1; the quotient obtained shall comprise 3 decimal places.

(6) Sixth operation: The square root of the quotient resulting from the fifth operation is established.

(7) Seventh operation: The square root resulting from the sixth operation is divided by the median proportion of the roll for the fiscal period during which it comes into force; the number representing that proportion shall be used without taking into account the fact that it is a percentage and the quotient obtained shall comprise 2 decimal places and shall be converted into a percentage.