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- Title
Is The Unit Approach Viable? A Legal Perspective.
- Authors
SMITH, RICHARD G.
- Abstract
The article focuses on the viability and legal aspects of the unit approach in property assessment. It discusses how the approached was evaluated in courts and handled by state legislatures. It states that the approach is only relevant in an exempt intangible property and its use as an upper limit. It explains that the unit approach aims to cover all assets in an integrated business operation, which can often cause complicated analyses of the different business units of a taxpayer.
- Subjects
VALUATION of real property -- Law &; legislation; LEGISLATIVE bodies; STRATEGIC business units; VALUATION of intangible property; TAX exemption
- Publication
Journal of Property Tax Assessment & Administration, 2013, Vol 10, Issue 2, p45
- ISSN
1357-1419
- Publication type
Article