This article discusses some of the issues involved in developing depreciation factors for computer nd related hardware that result in both equitable and defensible fair market value assessments.
Depreciation Personal property tax, Electronic data processing - equipment and supplies
Zises, R. J. (2006). Developing defensible depreciation factors for high-tech assets. Journal of Property Tax Assessment & Administration, 3(1), 25-32. Retrieved from https://researchexchange.iaao.org/jptaa/vol3/iss1/2