"Stepped-up machinery and equipment cost: Appropriate cost basis for a" by Lyman A. Martin

Assessment Journal

Article Title

Stepped-up machinery and equipment cost: Appropriate cost basis for ad valorem tax purposes?

Authors

Keywords

Valuation of machinery and equipment, Valuation of personal property, Depreciation, Replacement cost approach to value

Abstract

An investigation of the conditions of sale and physical inspection of assets are two means of ensuring an accurate estimate of market value. Cost allocation in corporate acquisitions presents special problems that are treated in this article.

Recommended Citation

Martin, Lyman A. (1994) "Stepped-up machinery and equipment cost: Appropriate cost basis for ad valorem tax purposes?," Assessment Journal: Vol. 1: No. 6, Article 1.
Available at: https://researchexchange.iaao.org/assessment_journal/vol1/iss6/1

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