Private golf club memberships: real or personal property?

Authors

Laurence A. Hirsh, Golf Property Analysts

Abstract

The focus of this article is whether the membership interests in private golf clubs should be considered as real property for ad valorem taxation appraisal assignments and how they should be addressed in the income approach to value.

First Page

71

Last Page

81

Keywords

Valuation of recreational properties, Valuation of personal property

Recommended Citation

Hirsh, L. A. (2007). Private golf club memberships: real or personal property?. Journal of Property Tax Assessment & Administration, 4(3), 71-81. Retrieved from https://researchexchange.iaao.org/jptaa/vol4/iss3/7