Assessment reviews and appeals, Valuation of industrial property
This Canadian case considers whether land sales involving the municipality should be admitted as comparables and whether robot palletizers are personal or real property, as well as several issues in the cost approach.
Forgues, Jacques and Proteau, Jean
"Case comment: Cigarette-manufacturing plant,"
Assessment Journal: Vol. 2:
5, Article 2.
Available at: https://researchexchange.iaao.org/assessment_journal/vol2/iss5/2