Valuation of commercial intangible assets for ad valorem tax purposes

Authors

Robert F. Reilly, Willamette Management Associates

Abstract

This article first outlines the process that a valuation analyst typically follows in the identification of taxpayer corporation commercial in­tangible assets. It then summarizes the generally accepted approaches, methods, and procedures that a valuation analyst may use to quantify the value of a tax­payer corporation’s intangible assets.

First Page

5

Last Page

24

Keywords

Intangible property tax, Personal property tax

Recommended Citation

Reilly, R. F. (2009). Valuation of commercial intangible assets for ad valorem tax purposes. Journal of Property Tax Assessment & Administration, 6(1), 5-24. Retrieved from https://researchexchange.iaao.org/jptaa/vol6/iss1/1