Presentation Title

Dark Stores, Dark Theories, and Dark Magic

Brief Session Description

Which modern day issue has left taxing jurisdictions more confused than ever? Assessors need facts, not hypothetical situations, to value real world conditions. This presentation focuses on how attributes relate to the market segmentation investment classes. Demographic variables may support, or more often challenge, the comparables selected in the dark store method. The theory behind the IAAO’s “Commercial Big-Box Retail: A Guide to Market-Based Valuation” will be examined, and will provide guidelines to use in comparing these demographics.

Presentation Category

Real Property Valuation Agricultural, Commercial/Industrial and Residential

Audience Expertise

General Interest (Appropriate for all experience levels.)

Start Date

9-11-2019 9:15 AM

End Date

9-11-2019 10:15 AM

Appendium Knowledge Area

Appraising Property

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Sep 11th, 9:15 AM Sep 11th, 10:15 AM

Dark Stores, Dark Theories, and Dark Magic

Which modern day issue has left taxing jurisdictions more confused than ever? Assessors need facts, not hypothetical situations, to value real world conditions. This presentation focuses on how attributes relate to the market segmentation investment classes. Demographic variables may support, or more often challenge, the comparables selected in the dark store method. The theory behind the IAAO’s “Commercial Big-Box Retail: A Guide to Market-Based Valuation” will be examined, and will provide guidelines to use in comparing these demographics.