This article focuses on the assessment of outdoor advertising in several states with large billboard populations. It also discusses the outdoor advertising industry, summarizes the major historical areas of contention, and analyzes the ad valorem assessment approaches now employed in leading states.
Billboards, Advertising Outdoor, Signs and sign-boards
O'Neall, C. K., & Marsh, B. R. (2004). Trends in the property tax valuation of commercial outdoor advertising structures. Journal of Property Tax Assessment & Administration, 1(2), 5-13. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss2/1