Assessment reviews and appeals, Valuation of income property
This article examines the treatment by the courts of the issue of use of market or contract rent for assessment and seeks a middle ground in the controversy.
This paper was presented at the IAAO Legal Seminar in Orlando, Florida, May 1995.
Tenenbaum, Wayne A.
"Resolving the conflict between appraisal theory and marketplace reality in the use of economic or contract rent in valuing property subject to long-term leases,"
Assessment Journal: Vol. 2:
5, Article 4.
Available at: https://researchexchange.iaao.org/assessment_journal/vol2/iss5/4