This article discusses the currnet conflict between the opposing methodologies for segregating hotel income attributable to real estate.
Valuation of personal property, Hotels and taverns
Lesser, D. H. (2004). 'Total assets of the business' and lodging facilities: What should be the final chapter. Journal of Property Tax Assessment & Administration, 1(4), 37-45. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss4/4