"Update on Hercules Incorporated v. Utah State Tax Commission and Salt " by Roberta A. Hilleman

Assessment Journal

Article Title

Update on Hercules Incorporated v. Utah State Tax Commission and Salt Lake County Board of Equalization

Authors

Keywords

Assessment reviews and appeals, Valuation of industrial property, Obsolescence

Abstract

Pitfalls in the use of expert witness and issues in the handling of depreciation were crucial in deciding this appeal of the valuation of a facility for manufacture of rocket motors and composite fibers.

Recommended Citation

Hilleman, Roberta A. (1994) "Update on Hercules Incorporated v. Utah State Tax Commission and Salt Lake County Board of Equalization," Assessment Journal: Vol. 1: No. 6, Article 3.
Available at: https://researchexchange.iaao.org/assessment_journal/vol1/iss6/3

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