Valuation of personal property, Valuation - fractional vs unit techniques
This article presents a view of the procedures for subtracting the value of intangibles, locally assessed property, and exempt property from values derived by unit valuation. Readers will find an interesting contract to the view of intangibles in the article by Wood in the May/June 1996 Assessment Journal.
Cesta, John R. and Davis, Joseph M.
"Extracting the value of intangible assets from the unit assessment method,"
Assessment Journal: Vol. 3
, Article 6.
Available at: https://researchexchange.iaao.org/assessment_journal/vol3/iss5/6