Assessment reviews and appeals, Valuation of public utilities
This paper summarizes the major state tax cases that have been decided since Spring 1992 and that concern ad valorem taxation of railroad and public utility property. The paper is divided into two parts. Part 1 discusses recent state cases in which utilities complained that their property has been overvalued for ad valorem tax purposes. Part 2 discusses state cases in which utilities complained that their property had been assessed in violation of state uniformity provisions or contrary to other state or constitutional requirements.
Fletcher, Gregory G.
"Significant court cases concerning ad valorem taxation of public utility and railroad property,"
Assessment Journal: Vol. 1
, Article 4.
Available at: https://researchexchange.iaao.org/assessment_journal/vol1/iss1/4