Each County Assessment Office has been required to identify one-third (1/3) of their accounts for the 1979 Physical review. Later, each County will be required to identify another one-third (1/3) for 1980 Physical Review. The remaining accounts would then be identified for 1981 Physical Review.

For purposes of clarity and uniformity in communications, reports, and instructions, please refer to these property grouped accounts as follows:

Group 1 = The one-third for 1979 Physical Review
Group 2 = The one-third for 1980 Physical Review
Group 3 = The one-third for 1981 Physical Review

Each group would maintain this unique identification regardless of which Assessment Cycle it was in. For example, during the 1979 physical review, Group 1 accounts will be in the first year of their cycle while Group 2 and Group 3 accounts will be frozen with their existing assessed value unless impacted by appeal or improvements. During the 1980 physical review, Group 2 accounts will be initiated in the first year of their cycle while Group 1 accounts will be in the second year of their phase-in on the triennial. During the 1981 physical review, Group 3 accounts will be initiated - Group 2 accounts will be in the second year of their phase-in while Group 1 accounts will be in the third year of their cycle.​