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Journal of Property Valuation and Taxation articles
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Journal of Property Valuation and Taxation back issues
Recent articles from Journal of Property Valuation and Taxation
An integrated tax structure: property taxes linked to other business taxes.
January 1, 2003... Direct taxation is the primary source of state land local revenue but in recent years, fees, charges, borrowings, and passthroughs have grown in importance. Intergovernment transfers have become a significant source of state and local finances. Washington collects the bulk of its revenue...
When does a capital expenditure increase market value? (industrial property, plant, and equipment)
January 1, 2003... The issue of when, and by how much, a given capital expenditure increases market value for property tax purposes has apparently received little attention in valuation literature. This topic is of particular interest to owners of industrial, manufacturing, or process facilities in assessment...
Entrepreneurial profit: an evolving concept that must be applied with great care.
January 1, 2003... When using the cost approach to appraise real property, an incremental value adjustment to reflect entrepreneurial profit may be considered. Since 1983, this concept has been discussed in The Appraisal of Real Estate and The Dictionary of Real Estate Appraisal, both published by the...
Summary of the Sarbanes-Oxley Act of 2002 for property tax appraisers.
January 1, 2003... Valuation analysts who practice in the ad valorem property tax arena often rely on the published financial statements and other financial/operational disclosures of guideline publicly traded companies. This is particularly true with regard to centrally assessed properties and/or properties...
Reducing the impact of intangibles in the stock and debt approach.
January 1, 2003... The stock and debt approach to value has become a central area of interest to business appraisers due to the recent swings in stock valuations. How can a business that has increased in revenues and book assets be selling for only 30 percent of what it was three years ago? Historically...
