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.

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.

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.

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.

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.

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.

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.