Unit valuation of utilities: The appropriate classification and appraisal methodology for computer software as an intangible asset

Authors

Jack P. Friedman, Jack P. Friedman & Associates
Barry A. Diskin, Florida State University
Mervyn Benjet

Abstract

This article explains the situations that can lead to potential tax abuses and how to identify the presence of intangible assets in a public utility and apply the proper methodology to exclude them.

First Page

13

Last Page

22

Keywords

Intangible property tax, Computers - Valuation, Public Utilities, Railroads

Notes

This article is based on a presentation given October 30,2006 at the 23rd National Conference of Unit Value States in Charleston, South Carolina.

Recommended Citation

Friedman, J. P., Diskin, B. A., & Benjet, M. (2006). Unit valuation of utilities: The appropriate classification and appraisal methodology for computer software as an intangible asset. Journal of Property Tax Assessment & Administration, 3(4), 13-22. Retrieved from https://researchexchange.iaao.org/jptaa/vol3/iss4/2