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Assessment Journal

Authors

Mark F. Pomykac

Keywords

Capitalization, Valuation of income property, Valuation of leased property

Abstract

This article represents a generalized analysis that works on as many as three interdependent unknowns: value, taxes, and recoveries. The technique is easy and can be used on all types of property, including office buildings, retail malls, and industrial buildings, whether gross or net leased, single- or multi-tenanted. The technique is cost-effective and will improve appraisal accuracy. Additionally, this article presents practical steps for employing the analysis.

First Page

33

Last Page

40

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