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Description
The October/November issue cover story recapped the IAAO 2023 Annual Conference: Blazing Trails in Salt Lake City.
Table of Contents
Overview - Patrick Alesandrini, CAE, RES - p. 2
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Meeting our members all over the world and hearing from others outside of our organization about how much they appreciate IAAO’s presence and leadership, makes all the long and tedious hours worthwhile.
Court Finds Hotel Incentives Are Deductible Intangible Assets - Sandra Patterson - p. 5
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In a 2-1 decision, a California Court of Appeal ruled that the payments were derived from intangible assets. Since a separate value could be assigned to each intangible, those amounts should be deducted from income in an income approach valuation, the court said.
About 1,400 Attend IAAO's 90th Annual Conference - IAAO Staff - p.6
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Conference participants took part in nearly 70 educational sessions, visited up to 50 booths in the exhibit hall, and met with peers at networking events in Salt Lake City.
Turning Meeting Rooms into Living Rooms - Jared Brey - p. 16
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Boston has a new tax incentive program to encourage developers to turn commercial real estate vacancies into much-need housing. But can such conversions be profitable?
Questions Raised about Reports of Widespread Assessing Regressivity - Ron Rakow - p. 22
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Our ability to collaborate and focus on the important equity issues raised in the national assessment equity studies is critical to ensuring that property taxes remain an equitable and productive revenue source for local government.
What's Next for Property Assessment?: A Look at the Challenges Ahead - Michael McFarlane - p. 28
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Ultimately, we as industry professionals must acknowledge that categorical change is at our doorstep.
IAAO Library: New Materials List - IAAO Staff - p. 37
Publication Date
10-1-2023
Keywords
Land use conversion, Office buildings, Assessment equalization
