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Monday, September 24th
1:30 PM

Update of the IAAO Standard on Valuation of Personal Property

Lisa A. Hobart CAE, PPS, ASA, Lisa A. Hobart, LLC
Tiffany Opheikens RES, Weber County, UT

L 100 C

1:30 PM - 2:30 PM

This session will review the development process used by an IAAO task force and discuss the Standard in its entirety. There will be an emphasis on the specific areas of change recommended by the task force.

2:45 PM

E-Filing Business Personal Property – It’s easier than it sounds!

Duane A. Helgerson PPS, Maricopa County, AZ

L 100 C

2:45 PM - 3:45 PM

The Business Personal Property Unit of Maricopa County Assessor’s Office developed an E-Filing process that streamlined owner filings and increased appraiser processing efficiency. The presentation will demonstrate how the jurisdiction developed its own E-Filing process without expensive external software and will conclude with a demonstration of the program.

4:15 PM

Auditing Medical Marijuana Facilities

Tom Tucker PPS, Tax Management Associates, Inc
Ellie Moss, Tax Management Associates, Inc
Paul D. Petersen, Maricopa County, AZ

L 100 C

4:15 PM - 5:15 PM

This session will cover the best practices of an audit process that establishes that all medical marijuana facilities are filing and reporting correctly. It will also highlight unique issues that are not common to other industries.

Tuesday, September 25th
9:30 AM

Valuation of Wind Farms

Calvin Kent PhD, AAS, WV Property Valuation Commission

L 100 C

9:30 AM - 10:30 AM

The session provides an overview of the wind energy industry and covers the three approaches to valuation. It will also identify problems related to the valuation of wind farms and provide case studies that offer solutions to the appraisal problems.

10:45 AM

Cell Towers: Estimating Value Using the Cost Approach

Greg P. Popham MURP, CRED - Cell Tower Valuation
H. David Dyer, CRED - Cell Tower Valuation

L 100 C

10:45 AM - 11:45 AM

This repeat session from the 2017 Conference will provide the working knowledge required to develop assessed values from cost estimates and to reconcile such costs with "unbundled" taxpayer equipment inventories, supplemented and indexed with manufactured industry standards of useful life and the application of a straight-line depreciation methodology with salvage values.

2:00 PM

Valuing Selected Complex Properties Around the World

Sopon Pornchokchai PhD, FIABCI, Thai Real Estate Business School

L 100 C

2:00 PM - 3:30 PM

This session will address the valuation of an agarwood plantation in Cambodia; an irrigation and electricity generation dam in Indonesia; a casino in Botswana; a green building in Thailand; a pipeline in Thailand; a public park in Nepal; a rundown shopping centre in Laos; and a slum in Uganda.

4:15 PM

Personal Property - Discovery and Valuation

Lisa A. Hobart CAE, PPS, ASA, Lisa A. Hobart, LLC
Samatha Steele, Leanor Group

L 100 C

4:15 PM - 5:15 PM

This presentation includes detailed information regarding the proper identification of personal property and its valuation. The process begins with several techniques that the assessing officer may employ to discover personal property. The discussion continues with the application of various valuation techniques with emphasis on auditing. The personal property audit phase includes current FASB requirements, writing off fully depreciated assets, Section 179 assets and other accounting processes that may influence the preparation of the accounting records.