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- Title
Private Golf Club Members hips: Real or Personal Property?
- Authors
Hirsh, Laurence A.
- Abstract
The article discusses the issue about the value of memberships in a private golf club whether it is included in real or personal property to address the difficulty in its separation during a business appraisal. The membership value has to be determined if it is a part of fee simple interest or for ad valorem tax purpose where only real property is relevant. It is said that membership must not be included as real property due to the unaffected value of the property by the stock's value.
- Subjects
BUSINESS valuation; GOLF clubs (Associations); MEMBERSHIP; EQUITY (Real property); PERSONAL property; REAL property
- Publication
Journal of Property Tax Assessment & Administration, 2007, Vol 4, Issue 3, p71
- ISSN
1357-1419
- Publication type
Article