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Assessment Journal

Keywords

Assessment reviews and appeals, Public utilities - taxation

Abstract

Examined here are state cases concerning ad valorem taxation of public utility property decided since the spring of 1999. Utility valuation models tend to be based on relatively complex forms of business enterprise valuation. Thus, the cases examined here usually arise from disputes about eh proper application of such valuation models and, increasingly, about the portion of the total business enterprise that is property attributable to taxable assets.

Notes

This paper was first presented at the IAAO Annual Legal Seminar in 2000.

First Page

21

Last Page

37

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