(DOWNLOAD) "Appraising Special-Purpose Industrial Facilities for Ad Valorem Purposes (Features)" by Appraisal Journal # eBook PDF Kindle ePub Free
eBook details
- Title: Appraising Special-Purpose Industrial Facilities for Ad Valorem Purposes (Features)
- Author : Appraisal Journal
- Release Date : January 01, 2003
- Genre: Business & Personal Finance,Books,
- Pages : * pages
- Size : 258 KB
Description
abstract As counties and municipalities struggle through tough economic times, the appraisal of special-purpose industrial properties for ad valorem purposes has become increasingly contentious. Adjustments to the assessed value of a single property can result in gains or losses of millions of dollars to taxing jurisdictions. This article discusses why, for ad valorem purposes, most special-purpose industrial properties are overvalued. It further discusses the valuation of special-purpose industrial properties, and describes why a supportable value conclusion often cannot be developed using the sales comparison or income capitalization approaches.
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