Fair + Equitable June/July 2023

Authors

International Association of Assessing Officers

Files

Description

The June and July issue cover story is preparing for the 2023 Annual Conference in Salt Lake City, Utah.

Table of Contents

Overview - Patrick Alesandrini, CAE, RES - p. 2

• The reputation of IAAO Standards has led other countries to look to us for information and guidance on property tax issues. There is great interest in the work IAAO is doing regarding our standards, our education, and our meetings.

Legal Trends - Sandra Patterson - p. 5

• Court rejects board’s deduction for future functional-obsolescence reserve.

Pre-Conference 2023 - IAAO Staff - p. 6

• Utah National Parks, restaurants, and breweries; guest speaker information; and conference schedules.

Opinion: The "Dark Store" Threat to Local Property Tax Revenues - Girard Miller - p. 20

• Big-box retailers are using a controversial legal argument in their assessment appeals.

Association News - IAAO Staff - p. 22

• New education services manager, MAVS, and more.

No Assessor Left Behind! - Shannon Hiss, RES, RMA - p. 28

• The Gap Analysis is one of the main tools IAAO’s Professional Consulting Services uses to help assessors and their jurisdictions.

Roles

Editorial Review Board: Laureen Birdsall, CAE, ESQ.; Margie Cusack, FIAAO; Shannon Hiss, RES, RMA; Lisa Hobart, CAE, PPS, FIAAO; Kerry Leichtman; Josh Myers; Heather Poore, AAS, RES; Jeff Spelman, CAE; Joan Youngman, Esq.

Contributing Authors: Patrick Alesandrini, CAE, RES; Sandra Patterson; Shannon Hiss, RES, RMA

Publications Manager: Keith Robison

Senior Director, Communications & Technology: Mike Ardis, APR

Publication Date

6-2023