Oceola, Mich., Raised by Moody's
- Appraising Properties with Declining Utility. Spletter, Kathy G. // Journal of Property Tax Assessment & Administration;2011, Vol. 8 Issue 4, p25
The article focuses on the significance of appraising properties with declining utility in the U.S. It talks about the three approaches in helping to ensure that the appraiser has not overlooked an important variable that affects the value of the property. The approaches include the income...
- Speculative appraisal not relevant in tax assessment case. // Appraisal Journal;Summer2005, Vol. 73 Issue 3, p228
The article presents the view that speculative appraisal is not relevant in tax assessment. A landowner's property could not be assessed for tax purposes based upon an appraisal that stated the highest and best use of the property was commercial, as that was pure speculation, according to the...
- Industrial Obsolescence. Canary, David L. // National Real Estate Investor;Jun2007, Vol. 49 Issue 6, p82
The article shares the author's insights on the use of income approach in the valuation of industrial plants in the U.S. The author cites that the only way for industrial plant owners to obtain fair tax assessment is to indicate the use of income approach to value their plants. He adds that the...
- Defining the Intangible Asset Valuation Assignment. Reilly, Robert F. // Journal of Property Tax Assessment & Administration;2011, Vol. 8 Issue 4, p45
The article focuses on the procedures related to defining the intangible asset valuation assignment in the U.S.. It provides an overview of the purpose and the objective of the intangible asset valuation. It also offers ways on how to select the appropriate standard of value, appropriate premise...
- Realtor signs following higher tax bills in city. Lieber, Tammy // Indianapolis Business Journal;7/5/2004, Vol. 25 Issue 17, p6A
Reports on the effect of a court-mandated property-tax reassessment of properties in Marion County, Indiana. Several homes put up for sale due to increasing taxes; Percentage of realtor listings sold.
- Appraisal Rolls Were Due to Taxing Entities by July 25. // Bulverde Standard (Canyon Lake, TX);8/2/2006, Vol. 22 Issue 31, p8
The article provides information on Section 26.01 of the Texas Tax Code. The provision states that chief appraisers are required to prepare and certify the part of the appraisal roll that lists the taxing unit's taxable property to each assessor by July 25, 2006. Tax assessors must then submit...
- Appendix A. 2008 Ratio Study Practices Questionnaire. // Journal of Property Tax Assessment & Administration;2009, Vol. 6 Issue 2, p41
The article presents the questionaires of the study that appeared in the 2009 issue of "Journal of Property Tax Assessment & Administration" are presented.
- A simple solution to a tangible problem. Maas, Robert // Accountancy;Mar1997, Vol. 119 Issue 1243, p72
Focuses on the proposed adoption of self-assessment income tax computation scheme in Great Britain. Impact on tax collection; Criticism on the United States-style tax regime.
- Make Sure to Manage Your Tax Records. // Burnet Bulletin (Texas);9/5/2007, Vol. 135 Issue 36, p3A
The article provides information on managing tax records.