Tax Appeals and Net Leased Properties

Stavitsky, Bruce
July 2007
Journal of State Taxation;Jul/Aug2007, Vol. 25 Issue 5, p19
Academic Journal
The article discusses the approach of the property taxpayer to achieve a tax assessment reduction on the net leased properties which include the high credit ratings and extended lease terms. The tax officials have increased the real estate tax assessments in the purchase prices of properties that are sold in the net lease market. The taxpayers have filed an appeal based on the market rent with the list of costs of the taxed properties that focus on the similar assessments and subject property.


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