What must be included in the compliance plan according to the guidelines?

The correct choice indicates that neighborhoods outside of the common level range must be included in the compliance plan according to the guidelines. This is crucial because properties in these neighborhoods may not be assessed fairly when compared to the overall market value context. The common level range is a measure that helps ensure assessments are equitable across different areas and property types. If a neighborhood falls outside this range, it often signals issues with the assessments that could lead to discrepancies in tax liabilities among property owners.

Incorporating neighborhoods that are out of the common level range helps ensure that any disparities are identified and addressed, promoting fairness and accuracy in property taxation. This inclusion is also instrumental in safeguarding against potential legal challenges that may arise from inequitable assessments.

Properties with recent sales, only residential properties, and those with appeals pending do not encompass the broader objective of ensuring equity across all assessments in various neighborhoods. These other categories may address specific concerns but do not adequately ensure that all areas, particularly those with notable discrepancies, are analyzed and included in the compliance plan. By focusing on neighborhoods outside of the common level range, the compliance plan can target areas needing more immediate attention for adjustments in assessment practices.